Retailers shall add the tax imposed to the sale price or charge, showing such tax as a separate and distinct item, and when added, such tax shall constitute a part of such price or charge and shall be a debt from the consumer or user to the retailer until paid and shall be recoverable at law in the same manner as other debts; provided, however, that the retailer shall be entitled, as collection agent of the town, to apply and credit the amount of this collection against the two and one-half percent (2½%) rate to be paid by him under the provisions of section 3-2-5 of this chapter remitting any excess collected over said two and one-half percent (2½%) to the finance director in the retailer's next monthly sales tax returns. (Ord. 30, Series 2021)