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.