2645.1. - COLLECTION OF TAX BY RETAILER.

Every retailer who is authorized by the Clerk to collect the tax imposed by this Part and who makes sales of tangible personal property for the use or other consumption in the City, not exempted under the provisions of this Part, shall collect the tax from the purchaser at the time of making the sale or, if the use or other consumption of the tangible personal property is not then taxable hereunder, at the time the use or other consumption becomes taxable. Upon collecting the tax, the retailer on demand shall give to the purchaser a receipt therefor in the manner and form prescribed by the Treasurer. The tax so collected by the retailer shall be held in trust by him for the City and shall be paid to the City by the retailer in the manner and at the times elsewhere provided in this Part.

The tax so collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised in the premises, the marked price or other price on the sales check or other proof of sale.