Sales taxes imposed by this chapter are due and payable by the buyer at the time of payment for the rental and are delinquent if not paid when due. Every person making rentals that are taxable under this chapter shall collect the taxes from the purchaser at the time of the rental or, with respect to credit transactions, at the time of collection of the rental fee and shall transmit the money collected on a quarterly basis to the borough. [Ord. 96-19 §3, 1996. Formerly §3.30.020].