§ 7-409. COLLECTION OF TAX BY SELLER.  


Latest version.
  • Every seller who is authorized by the Controller to collect the tax imposed by this article and who makes sales of tangible personal property for use or other consumption in this city, not exempted under the provisions of this article, shall collect the tax from the purchaser at the time of making the sale. Upon collecting the tax, the seller, on demand, shall give to the purchaser a receipt therefor in the manner and form prescribed by the Controller. The tax so collected by the seller shall be held in trust by him for the city and shall be paid to the city by the seller in the manner and at the times elsewhere provided in this article. (Orig. Ord. 3669; Am. Ord. 5308, 1958).