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<br />from the burden of proof only if taken in good faith from a person
<br />who is engaged in the business of selling tangible personal property
<br />and who holds the certificate of registration provided for in this
<br />Ordinance, and who, at the time of purchasing the tangible personal
<br />property, intends to sell it in the regular course of business or is un-
<br />able to ascertain at the time of purchase whether the property will
<br />be sold or will be used for some other purpose.
<br />(b) The certificate mentioned in this Section shall be signed by
<br />and bear the name and address of the purchaser; shall indicate the
<br />number of the certificate of registration issued to the purchaser;
<br />shall indicate the general character of the tangible personal property
<br />sold by the purchaser in the regular course of business, and shall be
<br />substantially in such'form as the Commissioner may prescribe.
<br />(c) If a purchaser who gives a certificate under this Section makes
<br />any use of the property other than retention, demonstration or dis-
<br />play while holding it for sale in the regular course of business, the
<br />use shall be deemed a retail sale by the purchaser as of the time the
<br />property is first used by him, and the cost of the property to him
<br />shall be deemed the gross receipts from such retail sale. If the sole
<br />use of the property other than retention, demonstration or display in
<br />the regular course of business is the rental of the property while
<br />holding it for sale, the purchaser may elect to include in his gross
<br />receipts the amount of the rental charged rather than the cost of the
<br />property to him.
<br />(d) If a purchaser gives a certificate under this Section with re-
<br />spect to the purchase of fungible goods not so purchased but of such
<br />similarity that the identity of the constituent goods in the commingled
<br />mass cannot be determined, sales from the mass of commingled goods
<br />shall be deemed to be sales of the goods so purchased until a quantity
<br />of commingled goods equal to the quantity of purchased goods so
<br />commingled has been sold.
<br />Previously taxed property exempt from tax.
<br />Section 13. The provisions of this Ordinance shall not apply in
<br />respect to the use, consumption or distribution of tangible personal
<br />property, or storage of such property for use, consumption or dis-
<br />tribution in the City upon which a like tax equal to or greater than
<br />the amount imposed by this Ordinance has been paid in another
<br />county, city or town, or in another state, the proof of payment of
<br />such tax to be according to rules and regulations made by the Com-
<br />missioner. If the amount of tax so paid is not equal to or greater than
<br />the amount of tax imposed by this Ordinance, then the dealer shall
<br />pay an amount sufficient to make the tax paid in the other county,
<br />city, town or state and in the City equal to the amount imposed by
<br />this Ordinance. No credit shall be given under this Section for taxes
<br />paid in another county, city, town or State if that taxing jurisdiction
<br />ik does not grant like credit for taxes paid in the City.
<br />Use tax on property imported after effective date of ordinance.
<br />Section 14. The "use tax" shall not apply to tangible personal prop-
<br />erty owned or acquired in the City, or imported into the City, or held
<br />or stored in the City, before the effective date of this Ordinance.
<br />A "use tax" will apply to all tangible personal property imported or
<br />caused to be imported into the City on or after the effective date of
<br />this Ordinance unless such property previously has borne a sales
<br />or use tbt in another county, city, town or state equal to or greater
<br />than thPr ax imposed by this Ordinance for which credit is given
<br />under Section 13, or unless proof is furnished that the tangible per-
<br />sonal propeity" imported or caused to be imported into the City was
<br />owned or acquired before the effective date of this Ordinance or is
<br />exempt under Section 4 (d) . A person shall not be liable for pay-
<br />ment of such use tax unless the tax shall be one dollar or greater.
<br />Tax to be stated separately and passed on to purchaser; tax consti-
<br />tutes debt by purchaser to dealer.
<br />Section 15. (a) The tax herein levied shall be collected by the dealer
<br />from the purchaser, consumer or lessee. It is the purpose and intent
<br />of this Ordinance that the tax imposed hereunder shall be separately
<br />stated by the dealer and passed on to the purchaser, consumer or
<br />lessee of the tangible personal property or taxable services as de-
<br />scribed in this Ordinance. Therefore, notwithstanding any exemptions
<br />from taxes which any dealer now or hereafter may enjoy under the
<br />Constitution or laws of this or any other state, or of the United
<br />States, such dealer shall collect the tax imposed hereunder from the
<br />purchaser, consumer or lessee and shall pay the same over to the
<br />City Treasurer herein provided.
<br />(b) Dealers, as far as practicable, shall add the amount of the
<br />tax imposed under this Ordinance to the sales price or charge, which
<br />shall be a debt from the purchaser, consumer or lessee to the dealer
<br />until paid, and shall be recoverable at law in the same manner as
<br />other debts. However, if the issue of taxability is raised in any such
<br />case, the person who raised such issue shall furnish the Commis-
<br />sioner with a copy of the initial pleading wherein such issue is raised,
<br />receipt of which shall be acknowledged by the Commissioner, and
<br />! such acknowledgment filed in the court wherein such case is pending.
<br />,Monthly returns to be filed with Commissioner; payment of taxes;
<br />credit and cash sales to be included; three per cent of tax allowed
<br />dealer as compensation; failure to remit tax.
<br />Section 16. (a) The dealer shall file with the Commissioner, on or
<br />before the twentieth day of each calendar month, a monthly tax re-
<br />turn in the manner prescribed by t, Commissioner, and the amount
<br />of tax due under the applicable provisions of this Ordinance for the
<br />preceding calendar month shall at; the same time be paid to the City
<br />Treasurer. The dealer shall make appropriate adjustments in each
<br />monthly report in the remittance accompanying the filing of the
<br />monthly report as required by Section 17 for purchases returned and
<br />accounts uncollectible and charged off as provided in subsections (b)
<br />and (c) of Section 17. A dealer having both cash and credit sales
<br />shall report all sales made during such period.
<br />(b) For the purpose of compensating a dealer holding a certificate
<br />of registration under Section 7 for accounting for and remitting the
<br />tax levied by this Ordinance, such dealer shall be allowed three per
<br />cent of the amount of tax due in the form of a deduction in paying
<br />the amount due by him; provided the amount due was not delinquent
<br />at the time of payment.
<br />(c) The failure to remit the tax due as set forth in this Section
<br />shall cause such tax to become delinquent; that is to say, the tax
<br />imposed by this Ordinance for each month shall become delinquent
<br />on the twenty-first day of the following month, if not theretofore paid
<br />as provided in this Section.
<br />(d) The Commissioner may revoke the dealer's certificate of
<br />registration if such tax and any penalties and interest added thereto
<br />are not paid within thirty days after such tax has become delinquent.
<br />Contents of monthly reports; reimbursement of dealer for tax col-
<br />lected on returned goods; credit for bad debts.
<br />Section 17. (a) For the purpose of ascertaining the amount of tax
<br />payable under this Ordinance, it shall be the duty of every dealer on
<br />or before the twentieth day of the month following the end of each
<br />calendar month to transmit to the Commissioner, upon a form pre-
<br />scribed, prepared and furnished by him, a report showing the gross
<br />sales or purchases, as the case may be, arising from all sales
<br />or purchases taxable under this Ordinance during the preced-
<br />ing calendar month. The report shall contain a statement showing
<br />the amount of sales or purchases in each class of exclusions and ex-
<br />emptions covered by this Ordinance which are not subject to the
<br />tax imposed by this Ordinance. In the case of dealers regularly keep-
<br />ing books and accounts on the basis of an annual period which varies
<br />from fifty-two to fifty-three weeks, the Commissioner may make
<br />rules and regulations for reporting consistent with such accounting
<br />period. Nothing herein shall be deemed to relieve the dealer from
<br />making monthly remittances as set forth in Section 16.
<br />(b) In the event purchases are returned to the dealer by the pur-
<br />chaser or consumer after the tax imposed by this Ordinance has been
<br />collected or charged to the account of the consumer or user, the
<br />dealer shall be entitled to reimbursement of the amount of tax so
<br />collected or charged by him, in the manner prescribed by the Com-
<br />missioner; and, in case the tax has not been remitted by the dealer
<br />he may deduct the same in submitting his report with a statement
<br />signed by the dealer as to the gross amount of such refunds dur-
<br />ing the period covered by such signed statement, which period shall
<br />not be longer than ninety days; but the amount of tax so reimbursed
<br />to the dealer shall not include the tax paid upon any cash retained
<br />by the dealer after such return of merchandise. The Commissioner
<br />shall issue to the dealer an official credit memorandum equal to the
<br />net amount remitted by the dealer for such tax collected. Such
<br />memorandum shall be accepted by the City Treasurer at full face
<br />value from the dealer to whom it is issued when such dealer remits
<br />subsequent taxes under the provisions of this Ordinance. In case the
<br />dealer has retired from business and has filed a final return, a refund
<br />of tax may be made if it can be established to the satisfaction of the
<br />Commissioner that the tax was not due.
<br />(c) In any report filed under the provisions of this Ordinance the
<br />dealer may credit, under rules and regulations prescribed by the
<br />Commissioner, against the tax shown to be due on the report, the
<br />amount of sales or use tax previously reported and paid on gross
<br />sales represented by accounts which, during the period covered by
<br />the report, have been found to be worthless and actually charged off
<br />for income tax purposes; provided that, if any such accounts are
<br />thereafter in whole or in part paid to the dealer, the amount so paid
<br />shall be included in the first report filed after such collection and the
<br />tax paid accordingly.
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