§ 74-156. Collection and remittance by seller.

Latest version.

Every seller, in acting as the tax collection medium or agency for the county, shall collect from the purchaser for the use of the county the tax imposed and levied by this article at the time of collecting the purchase price charged, and the taxes imposed, levied and collected during each calendar month shall be reported and paid by each seller to the county on or before the last day of the first calendar month thereafter, together with the name and address of any purchaser who has refused to pay the tax. The required reports shall be in the form prescribed by the county administrator.

(Code 1988, § 13-101)

(Code 1988, § 13-101)

                    
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