§ 66-29. Seller of utility to collect tax; procedure; penalties for noncompliance.

The taxes imposed and levied under this article shall be collected by the seller of the taxable item from the purchaser at the time of the payment for such service. The seller shall report and pay over, on or before the 15th day of each calendar month, unto the city all such taxes levied and collected during the preceding month. It shall be unlawful for any seller to collect for any such service, unless such seller shall elect to assume and pay such tax without collecting the tax from the purchaser. Any seller failing to collect such tax at the time of collecting for any such service, where the seller has not elected to assume and pay such tax, shall be liable to the city for the amount of such tax, provided that the seller shall not be liable for the payment of such tax upon uncollected bills. If the purchaser shall fail, neglect or refuse to pay for any such service, including the tax imposed by this article, the seller is authorized and empowered to immediately discontinue further service to such purchaser until the tax is paid in full, subject to federal and state law notice requirements prior to discontinuance.

(Code 1988, § 20-19)

State law reference

Similar provisions, F.S. § 166.231(7).