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<br />chases of taxable services are made of their direct payment permit
<br />number and that the tax is being paid directly to the City Treasurer.
<br />Upon receipt of such notice such dealer shall be absolved from all
<br />duties and liabilities imposed by this Ordinance for the collection and
<br />remittance to the City Treasurer of the tax with respect to sales or
<br />leases of tangible personal property and sales of taxable services to
<br />such permit holder. Dealers who make sales upon which the tax is
<br />not collected --.by reason of the provisions of this Section shall main-
<br />tain records in such manner that the amount involved and identity
<br />of each purchaser, consumer or lessee may be ascertained.
<br />(f) Upon -.,'the cancellation or surrender of a direct payment permit,
<br />the provisions of this Ordinance, without regard to this Section, shall
<br />apply to the person who previously held such permit with respect to
<br />sales or le4ses made to such person after such cancellation or sur-
<br />render, ai A such persons shall so notify dealers from whom pur-
<br />chases or leases of tangible personal property and purchases of tax-
<br />able services are made, in writing, before or at the time of the first
<br />purchase or lease after such cancellation or surrender. Upon receipt
<br />of such notice, the dealer shall be subject to the provisions of this
<br />Ordinance, without regard to this Section, with respect to all sales or
<br />leases of tangible personal property and sales of taxable services
<br />thereafter made to such person.
<br />-Io,.
<br />Prepayment of tax by vending m#chine operators, etc.
<br />Section 22. Whenever a dealer makes sales of tangible personal
<br />property through vending machines or in any other manner making
<br />collection of the tax impractical, the Commissioner may authorize
<br />such dealer to prepay the tax and waive collection from the pur-
<br />chaser, and such dealer shall be required to furnish bond sufficient
<br />to secure prepayment of the tax. The terms and conditions of this
<br />Section shall be inapplicable unless the dealer shall make application
<br />to the Commissioner for the authority herein contained, and unless
<br />the Commissioner shall find that the collection of the tax in the man-
<br />ner otherwise provided in this Ordinance is impractical.
<br />Persons paying tax by check remain liable for tax when lce fails
<br />to pay check.
<br />Section 23. If any check tendered for any amount due under this
<br />Ordinance is not paid by the bank on which it is drawn, the person by
<br />whom such check was tendered shall remain liable for the payment of
<br />such amount as if such check had not been tendered. If such person
<br />shall fail to pay the amount due the City within five days after the
<br />Commissioner has given him written notice by registered or certified
<br />mail .or in` person by an agent that such check was returned unpaid,
<br />the person by whom such check was tendered shall be guilty of a
<br />misdemeanor.
<br />Administration of ordinance; actual payments to be to city treasurer.
<br />Section 24. (a) The Commissioner shall administer and enforce the
<br />assessment and collection of the taxes and penalties imposed by this
<br />Ordinance. He shall design, prepare, print and furnish to all dealers,
<br />or make available to them, all necessary forms for filing reports or
<br />returns, together with instructions to insure a full collection from
<br />dealers and an accounting for the taxes due, but failure of any
<br />dealer to receive or procure such forms or instructions shall not re-
<br />lieve such dealer from the payment of the tax at the time and in the
<br />manner herein provided.
<br />ThdJetual payment of all taxes, fees, penalties, interest or other
<br />assesgifients provided for under the terms of this Ordinance shall be
<br />made to the City Treasurer.
<br />(b) The Commissioner shall have the power to make and publish
<br />reasonle rules and regulations not inconsistent with this Ordi-
<br />nance,Ar other applicable ordinances or laws, or the Constitution of
<br />the State or of the United States, for the enforcement of the provi-
<br />sions of this Ordinance and the collection of the revenues hereunder.
<br />(c) The Commissioner and his assistants may administer oaths
<br />for the purpose of enforcing and administering the provisions of this
<br />Ordinance.
<br />CLER
<br />Penalty.
<br />Section 25. (a) Any person who shall neglect, fail or refuse to
<br />collect the tax herein provided; or, who shall advertise or hold out to
<br />the public in any manner, directly or indirectly, that he will absorb
<br />all or any part of the tax; or will relieve the purchaser, consumer or
<br />lessee of the payment of all or any part of the tax; or, who shall fall
<br />to pay the full amount of the tax required by this Ordinance as shown
<br />on his monthly report; or, who shall file a false or fraudulent report
<br />with willful intent to defraud the City of any tax due under this
<br />Ordinance; or, who shall violate any provision of this Ordinance shall
<br />be deemed guilty of a misdemeanor and upon conviction thereof, if
<br />such person is a holder of a certificate issued pursuant to this
<br />Ordinance, he shall be fined not less than fifty dollars nor more than
<br />one thousand dollars or imprisoned in jail for not more than twelve
<br />months or both; otherwise, if not a certificate holder, he shall be
<br />fined or imprisoned, or both, in the discretion of the court.
<br />(b) In addition to the criminal penalties provided by paragraph
<br />(a) above, any dealer who files a false or fraudulent report as set
<br />forth in (a) above, shall be assessed with a specific penalty of fifty
<br />per cent of the amount of the tax deficiency together with interest
<br />at the rate of one-half of one per cent per month on all penalties and
<br />taxes from the date due until paid to the City. If any dealer fails to
<br />pay the full amount of the tax required by this Ordinance as shown on
<br />his monthly report by the first of the month following the month
<br />when the tax is due, a special penalty shall be added to the tax in the
<br />amount of five per cent for each additional thirty days, or fraction
<br />thereof, during which the failure continues not to exceed twenty-
<br />five per cent in the aggregate with interest on such tax and penalties
<br />at the rate of one-half of one per cent from the date due until paid.
<br />All penalties and interest imposed by this Ordinance shall be payable
<br />solely by the dealer and collectible by the City Treasurer in the same
<br />manner as if they were a part of the tax imposed.
<br />Severability of provisions.
<br />Section 26. If any provision of this Ordinance is held unconstitu-
<br />tional or invalid by a court of competent jurisdiction, the same shall
<br />not affect the remaining provisions of this Ordinance but all such
<br />provisions not held unconstitutional or invalid shall remain in full
<br />force and effect.
<br />Effective date.
<br />Section 27. The taxes imposed by this Ordinance shall be of full
<br />force and effect on and after September 1, 1965.
<br />ADOPTED BY THE COUNCIL
<br />APRIL 19, 1965
<br />AYES: MR. HAGGERTY3, MR. MOUNT,
<br />MR. RENNOLDS AND
<br />MR. SCRIBNER.
<br />NOES: MR. PONTON.
<br />PRESIDENT
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