Every telephone service seller shall collect the tax imposed at the time of collecting
its service purchase price and shall remit to the commissioner of revenue no later
than the last day of each month the amount of the tax billed during the preceding
month together with the name and address of any purchaser who has refused to pay the
tax. The required report shall be in a form prescribed by the commissioner of revenue.
(Code 1978, § 8-40; Ord. of 4-9-97, § 1; Ord. of 1-24-01, § 1; Ord. of 11-14-01, §
1)
