§ 18-121. Dealer is agent.  


Latest version.
  • For the purpose of collecting and remitting to the tax collector the tax imposed by this article, the dealer is hereby declared to be the agent of the taxing authority.

(Ord. of 8-1-61, § 7(c); Ord. No. 8-1992-1, § 6.06, 8-10-92)