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 20-131. The dealer shall have the same right in respect to collecting the tax from the purchaser,
or in respect to nonpayment of the tax by purchaser, as if the tax were part of the
purchase price of the property, or charges for services, and payable at the time of
the sale; provided, however, that the city shall be joined as a party plaintiff in
any action or proceedings brought by the dealer to collect the tax.
(Ord. No. 173, § 4.01, 11-10-78)
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