§ 62-89. Duties of seller generally.

(a)

It shall be the duty of every seller, in acting as the tax collecting medium or agency for the town, to collect from the purchaser for the use of the town the tax imposed and levied by this division at the time of collecting the purchase price charged therefor. The taxes collected during each calendar month shall be reported by each seller to the town treasurer, and, simultaneously, each seller shall remit the amount of tax shown by such report to have been collected to the town treasurer on or before the last day of the second calendar month thereafter, together with the name and address of any purchaser who has refused to pay his tax. The required reports shall be in the form prescribed by the town treasurer.

(b)

Each and every seller shall keep complete records showing all purchases in the town, which records shall show the price charged against each purchaser with respect to each purchase, the date thereof, the date of payment thereof and the amount of tax imposed pursuant to this division. Such record shall be kept open for inspection by the duly authorized town agents at reasonable times. The duly authorized town agents shall have the right, power and authority to make such transcripts during such times as they may desire.

(c)

When the seller collects the price for utility services other than on a monthly basis, the tax imposed and levied by this division may be computed on the aggregate amount of purchases during the period billed for, provided that the amount of tax to be collected shall be the nearest whole cent to the amount computed, multiplied by the number of months or portion thereof covered by the bill.

(Code 1992, § 7-24)

(Code 1992, § 7-24)