§ 5.18.120. General—Payment by buyer and collection by seller.  


Latest version.
  • The obligation of the tax is upon the buyer. The seller shall collect the tax at the time of payment for the sale, except as provided in this chapter.

(Ord. No. 90-48, § 1(part), 1990; Ord. No. 84-74, § 1(part), 1985)