It is the obligation of the seller engaging in retail sales not exempt under FNSBC 8.52.040 to collect the taxes imposed by this chapter. All such taxes shall be due and payable by the buyer to the seller at the time of the sale made within the Borough. The seller shall hold such taxes in trust for the benefit of the Fairbanks North Star Borough and remit such taxes as this chapter requires. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.060.)