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Sec. 35-407.2. Exemptions; gratuities and service charges. Where a purchaser provides a gratuity for an employee of a seller, and the amount of the gratuity is wholly in the discretion of the purchaser, the gratuity is not subject ro the tax imposed by this article, whether paid in cash to the employee or added to the bill and charged to the purchaser's account; provided, in the latter case, the full amount of the gratuity is turned over to the employee by the seller. An amount or percent, whether designated as a gratuity, tip or service charge, that is added to the price of the food and beverages by the seller, and required to be paid by the purchaser, is a part of the selling price of the food and beverages and is subject to the tax imposed by this article. Sec. 35-409. Collection. (a) Every person receiving any payment for food with respect to which a tax is levied under this article shall collect and remit the amount of tax imposed under this article firm the person on whom the same is levied or from the person paying for such food 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. (b) The taxes to be collected under this article shall be deemed to be held in the person required to collect such taxes until remitted as provided in this article. Sec. 35-410. Reports and remittances generally. It shall be the duty of every person required by this article to pay to the city the taxes imposed by this article to make a report thereof upon such forms and setting forth such information as the commissioner may prescribe and require, including all purchases taxable under this article, the amount charged the purchaser for each such purchase, the date thereof, the taxes collected thereon and the amount of tax required to be collected, and shall sign and deliver such report to the city treasurer with a remittance of such tax. Such reports and remittances shall be made on or before the twentieth day of each month, covering the amount of tax collected during the preceding month. Sec. 35-411. Collector's records; preservation thereof. It shall be the duty of every person liable for the collection and payment to the city of any tax imposed by this article to keep and preserve for a period of five (5) years the records required by Section 35-410. The commissioner or his duly authorized agents shall have the power to examine such records at reasonable times and without