Collection of tax

(a)

It is the duty of every seller of fuel oil, in acting as a tax collecting medium or agency for the city, to collect from the purchaser for the use of the city the tax levied and imposed by this article, at the time of collecting the purchase price charged for such sale, and to remit same to the city on or before the twentieth day of each calendar month; however, if the twentieth day falls on a Saturday, Sunday or a federal or state legal holiday, the return shall be accepted if postmarked on the next succeeding work day.

(b)

Notwithstanding any other provision of this section, in the event the total amount of tax anticipated to be collected within a calendar quarter does not exceed one hundred twenty dollars ($120.00), the seller of fuel oil may, with the written authorization of the official, remit the taxes collected during such calendar quarter to the city quarterly. In such case, the tax shall be due on or before the twentieth day of the month following the end of the calendar quarter of such calendar year in which such taxes were collected.

(c)

It is unlawful for any seller of fuel oil to collect the price of any sale of fuel oil without at the same time collecting the tax hereby imposed and levied with respect to each purchase thereof, unless the purchaser has been granted by the city a tax exempt status wherein the seller shall be relieved of the responsibility of collecting the fuel oil tax. The tax exemption status is applicable to intermediate purchasers of fuel oil in the retail chain who purchase for resale to the ultimate consumer or an ultimate consumer who uses the fuel for one (1) of the six (6) exclusions listed in section 24-75. Additionally, the seller is relieved of collecting fuel oil tax from a purchaser granted a deferred tax status by the city. Deferred tax status is granted to those purchasing fuel for consumption which is deemed taxable or nontaxable at a later date, depending on how the fuel oil is ultimately used or consumed. In all other instances, any seller of fuel oil failing to collect such tax at the time of collecting the price of such sale, where the seller has not elected to assume and pay such tax, shall be liable to the city for the amount of such tax in like manner as if the same had been actually paid by the purchaser thereof to the seller.

(d)

If any purchaser shall fail, neglect or refuse to pay to the seller, the seller's charge for such sale and the tax hereby imposed and levied and as hereby required because of the purchase for which such charge is made, the seller shall have and is hereby vested with the right, power and authority to immediately discontinue further services to such purchaser until the tax and the seller's bill shall have been paid in full.

(Ord. No. 89-245, § 2(37-77), 9-28-89; Ord. No. 95-226, § 3, 10-26-95)