Every person receiving any payment for food and beverages with respect to which a
tax is levied hereunder shall collect and remit the amount of the tax imposed by this
article from the person on whom the same is levied or from the person paying for such
food and beverages at the time 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 States for any military or naval purpose shall be required to collect
or remit such taxes. All tax collections shall be deemed to be held in trust for the
county.
(Res. No. 13-07-2000, 7-18-00)
