Chapter 75 FINANCE AND TAXATION.

75-25    RESTAURANT MEALS EXCISE TAX - COLLECTION OF TAX BY SELLER

Every person receiving any payment for food with respect to which a tax is levied hereunder shall collect and remit the amount of the tax imposed by this ordinance from the person on whom the same is levied for from the person paying for such food at the time of payment for such food is made: provided, however, no blind person operating a vending stand or other business enterprise under the jurisdiction of the Department for the Visually Handicapped and located on property acquired and used by the United State for any military or naval purpose shall be required to collect or remit such taxes.