§ 23-19. Vendor liable for tax.

Every retailer, also herein called vendor, shall irrespective of the provisions of section 23-20, be liable and responsible for the payment of an amount equivalent to three (3) percent of all sales made by him of commodities or services as specified in section 23-17 and shall from the twentieth day of each month, make a return to the finance director for the preceding calendar month and remit an amount equivalent to three (3) percent of the sales to the finance director, less an amount equal to the lesser of three and one-third (3 1/3 ) percent of the taxes remitted or the sum of three hundred dollars ($300.00), to cover the vendor's expense in the collection and remittance of the tax.

(Ord. No. 1985-23, § 1(5-13-5), 12-17-85; Ord. No. 1999-10, § 1, 5-18-99; O-2005-18, § 1, 5-17-05; Ord. No. O-2007-47, § 1, 12-18-07)