The tax levied by this article shall be collected by the dealer from the purchaser
or consumer, except as provided for the collection of the tax on motor vehicles in section 14-76 of this article. The dealer shall have the same right in respect to collecting the
tax from the purchaser, or in respect to non-payment of the tax by the purchaser,
as if the tax were a part of the purchase price of the property, or charges for services
and payable at the time of the sale; provided, however, that the governing authority
shall be joined as a party plaintiff in any action or proceeding brought by the dealer
to collect the tax.
(Ord. No. 98-117, § 5, 5-14-98)
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