It shall be the duty of every seller in acting as the tax collections medium or agency
for the county to add the amount of the tax imposed under section 74-392 of this article to all periodic bills it renders to nonexempt purchasers of local
telephone service. The seller shall accept remittances of tax from purchasers at the
time it collects the charges for local telephone service and shall report and pay
over all tax collected in any calendar month to the treasurer of the county on or
before the last day of the first calendar month thereafter. At this time, the seller
shall notify the county treasurer of the name and address of all purchasers who refuse
to pay the tax imposed by this article.
(Code 1988, § 13-242)
