2490                            County Local Laws

commodities and report and remit the same as hereinafter provided.
The seller shall have the same right against the purchaser for the
collection of this tax as he has for the collection of the sales price of
his merchandise.

(2)    Any person who uses or consumes any of the commodities
subject to the tax by virtue of this section, who has not paid the tax
thereon to a seller, shall pay the tax imposed directly to the Controller
and shall file a return thereof by the twenty-fifth (25th) day of the
month succeeding the month in which the commodity was used or
consumed.

(3)    Every seller required to collect the tax imposed by this
section shall file a return thereof with the Controller and pay the tax
imposed by the twenty-fifth (25th) day of the month next succeeding
the month in which the taxable commodity was sold.

(4)    Any seller who fails to collect or pay over to the Con-
troller the tax imposed by this section shall become personally
liable for the tax collected or required to be collected under this
section.

(5)    Any person, firm or corporation, who uses fuels which are
produced, mined, refined, or manufactured by the user, shall be
responsible for the payment of the tax imposed by this section to the
same extent as if the fuels had been purchased from a seller.

(6)    Any taxpayer failing to file any return and/or pay the
tax imposed by this section within the time limited therefor, shall be
assessed the amount of tax due, plus interest at the rate of one-half
of one per centum (½ of 1%) per month and a penalty of ten per
centum (10%) of the tax due.

(7)    If a taxpayer is unable to collect accounts receivable in
connection with which the tax imposed by this section has already
been remitted by such taxpayer to the Controller, and such accounts
have been charged off as worthless during a taxable year, then such
taxpayer may apply for and be entitled to a refund of the amount of
tax paid as to such worthless accounts; provided application for
such refund is made within three (3) years from the date of the
payment of such tax.

(8)    If any sale on which the tax has been paid is rescinded or
cancelled, the seller shall refund to the purchaser the amount of tax
paid to him. Whenever any seller has refunded a tax paid by a
purchaser, or whenever any taxpayer has erroneously, illegally or
unconstitutionally paid the tax imposed by this section to the Con-
troller, he shall refund such tax if application therefor is made in
writing within three (3) years from the payment of the tax stating a
proper ground or grounds for refund.

(e)(l) Every seller and every user shall keep complete and
accurate records of all taxable sales, together with a record of the tax
collected thereon, and shall keep all invoices, bills of lading and such
other pertinent records and documents as are necessary to determine
the amount of tax due. Such records and other documents shall be