The tax, in each and every case, shall be collected by the seller from the purchaser
at the time that the charge for the meal shall be due and payable, whether the payment
shall be made in cash or on credit by means of a credit card or otherwise; 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 States for any military or naval purpose shall be
required to collect and remit the tax. The seller shall separately state the amount
of the tax and add the tax to the amount charged for the meal, and the tax shall be
paid to the city for its use by the seller as hereinafter provided. (Code 1963, Sec.
36-99; Ord. No. 4133, 5/13/00, Sec. 3)
