§ 14-79. When tax is not collected upon sale.

Latest version.

Where the purchaser has failed to pay and a dealer has failed to collect a tax upon a sale, as imposed by this article, then in addition to all other rights, obligations and remedies provided, such tax shall be payable by the purchaser directly to the governing authority, and it shall be the duty of this purchaser to file a return thereof with the collector and to pay the tax imposed thereon to the governing authority within fifteen (15) days after such sale was made or rendered.

(Ord. No. 98-117, § 5, 5-14-98)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');