§ 792.106. Statements and payments where City is seller.

Where the purchase of the utility service upon which a tax is imposed and levied by this Chapter is from the City, as seller, it shall be the duty of the official responsible for billing to state the amount of the tax on all statements of charges rendered to the purchasers of charges rendered to the purchasers of the utility service and, if the purchase is exempt under this Chapter, the official shall record the exemption number given by the purchaser in the record of purchases. The tax shall be collected from the purchasers by the Tax Collector at the time of collecting the purchase price charged for each transaction, and the Tax Collector shall audit the charges and taxes so collected.

(Ord. 72-591-277, § 1; Ord. 72-1205-583, § 2; Ord. 76-772-484, §§ 3, 7; Ord. 83-591-400, § 1)

Note— Former § 807.106.