All service providers under this article shall bill the applicable consumer tax to
all users who are subject to the tax and shall remit the same to the commissioner
of revenue for the county on a monthly basis. Service providers collecting a tax pursuant
to section 9-171 shall remit no later than the last day of each month the amount of the tax billed
during the preceding month. Service providers collecting a tax pursuant to section 9-172 shall remit monthly no later than the last day of the succeeding month of collection.
Such taxes shall be paid by the service provider to the commissioner of the revenue
for the county in accordance with applicable state code and remitted in a form approved
by the commissioner of revenue. Any tax paid by the consumer to the service provider
shall be deemed to be held in trust by such provider until remitted to the county.
Failure of the service provider to remit consumer taxes on a timely basis shall subject
the service provider to penalties and interest as provided in section 9-6.
(Code 1978, § 8-55; Ord. of 10-11-00, § 1; Ord. of 1-24-01, § 1; Ord. of 11-14-01,
§ 1)
