§ 114-194. Collection and remittance.

It shall be the duty of every seller of a taxable item or service to collect from the purchaser, for the use of the county, the public service tax levied by this article, at the time of collecting and selling price charged for each transaction, and to report and pay over, on or before the twentieth day of each calendar month, to the county, all such taxes levied and collected during the preceding calendar month. Except as provided by F.S. §§ 166.233—166.234, it shall be unlawful for any seller to collect a price of any sale for any commodity or service referred to in section 114-192 without, at the same time, collecting the tax levied by this article in respect of such sale, unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser. Except as provided by F.S. §§ 166.233—166.234, any seller failing to collect such tax at the time of collecting the price of any sale, where the seller has not elected to assume and pay such tax, shall be liable to the county for the amount of such tax in like manner as if the same had actually been paid to the seller. The seller shall not be liable for the payment of tax on uncollected bills until such bills have been duly paid by the purchaser.

(Ord. No. 01-14, § 2, 6-21-01)