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The tax levied pursuant to this ordinance [division] shall be paid by the consumer or user to the business and it shall be the duty of each and every business to collect from the consumer or user the full amount of any such tax, or an amount equal as nearly possible or practicable to the average equivalent thereto. Each business collecting the tax levied hereunder shall be responsible for paying over the same to the state department of revenue in the manner prescribed by this ordinance [division], and the state department of revenue shall administer and enforce the collection of such tax. (C.O. 69 § 5, 9-23-86.)