Sec. 11.1-7. Duty of seller to collect tax; reports to
commissioner of revenue; remittances to
treasurer.
It shall be the duty of every seller, in acting as the tax collecting
medium or agency for the city, to collect from the purchaser for
the use of the city the tax imposed and levied by this article at the
time of collecting the purchase price charged therefor and the
taxes collected during each calendar month shall be reported by
each seller to the commissioner of revenue and the seller shall
remit the amount of tax shown by such report to have been
collected to the city treasurer 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 his tax. The required
reports shall be in the form prescribed by the commissioner of
revenue. (Code 1959, § 34-3.)
