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1965 Ordinances
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1965 Ordinances
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Last modified
7/17/2001 6:29:36 PM
Creation date
6/28/2001 5:27:26 PM
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Ord/Resolutions
Year
1965
Ord/Resolutions - Type
Ordinances
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It is, however, the intention of this Ordinance to levy <br />a tax on the sale at retail, the use, the consumption~ the <br />distribution, and the storage to be used or consumed in this <br />City of tangible personal property after it has come to rest <br />in this City and has become a part of the mass of property <br />in this City. <br /> <br /> The provisions of this Ordinance shall not apply in <br />respect to the use or consumption, or distribution, or storage <br />of tangible personal property £or use or consumption in this <br />City upon which a like tax equal to or greater than the amount <br />imposed by this Ordinance has been paid in another State or <br />City, the proof of payment of such tax to be according to rules <br />and regulations made by the Council. If the amount of tax <br />paid in another State and/or City is not equal to or greater <br />than the amount of tax imposed by this Ordinance, then the <br />dealer shall pay to the City Treasurer an amount sufficient <br />to make the tax paid in the Other State and/or City and in <br />-this City equal to the amount imposed by this Ordinance. <br /> <br /> It is further specifically provided that the "use ta~' <br />shall not apply to tangible personal property owned or <br />acquired in this City, or imported in this City, or held <br />or stored in this City prior to June 1, 1965. But the "use <br />tar' will apply to all tangible personal property imported <br />or caused to be imported into this City on or after June 1~ <br />1965, unless said property has previously borne a sales or <br />use tax in another State and/or City equal to or greater than <br />the ta~ imposed by this Ordinance, or unless said property is <br />imported or caused to be imported into this City pursuant to <br />a bona fide written contract of sale or purchase at a fixed <br />price entered into prior to June 1, 196S, and such written <br />contract does not provide for the addition of a sales or use <br />tax. <br /> <br /> The taxes levied under this Ordinance shall not apply to <br />the use, sale, or distribution of religious publications to or <br />by churches or other religious or charitable institutions for <br />use in the customary religious or charitable activities. <br /> <br /> Section S:, (a) That the privilege tax herein levied, <br />measured by retail sales, shall be collected by the dealer <br />from the purchaser or consumer, <br /> <br /> (b) That dealers shall, as far as practicable, add the <br />amounts of the tax imposed under this Ordinance to the sales <br />price or charge, which-shall be a debt from the purchaser or <br />consumer to the dealer, until paid, and shall be recoverable <br />at law in the same manner as other debts. Any dealer who <br />shall neglect, fail, or refuse to collect the tax here£n pro- <br />vided, upon any, every, and all retail sales ma'de by him, or <br /> <br /> <br />
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