94.873. Retailers and persons liable for payment of taxes and returns.

Retailers and persons liable for payment of taxes and returns.

94.873. Every retailer, vendor, operator, and other personwho sells goods and services subject to tax under section 94.870shall be liable and responsible for the payment of taxes dueunder section 94.870* and shall make a return and remit such taxesat such times and in such manner as the governing body shallprescribe.

(L. 1994 S.B. 749)

*Words "this section" appear in original rolls.