1965 Ordinances - Laserfiche WebLink

Home Browse Search

his agents, or employees, of tangible personal property which is subject to the tax imposed by'this Ordinance, shall be lia- ble for and pay the tax himsel£. (c) That when the ~x collected for any period ~s in excess of two per cent (2%), giving due consideration to the maximum tax imposed by this Ordinance, the total tax collected must be paid over ~e the City Treasurer, less the compensation to be allowed the dealer, as hereinafter set forth. This provi- sion shall be construed with other provisions of thi~ Ordinance and given effect so as to result in the payment, to the City Treasurer of the total tax collected if in excess of two per cent (2%), after giving due consideration to the maximum tax imposed by this Ordinance. (d) Any dealer who shall fail, neglect, or refuse to collect the tax herein provided, either by himself or through his agents or employees, shall, in addition to the penalty of being liable for and paying the tax himself, be guilty of a misdemea- nor, and upon conviction shall be punished by a fine of not more than One Hundred ($100.00) Dollars or imprisonment in Jail for not more than three months, or both. (e) Any person engaged in any business taxable under this Ordinance shall not advertise or hold out to the public, in any manner, directly or indirectly, that he will absorb all or part of the tax, or that he will relieve the purchaser of the payment of all or any part of the tax. Any person who violates this provision shall be guilty of a misdemeanor and upon conviction shall be puUi~hed by a fine of not less than Twenty-five ($25.00) Dollars~ nor mere than Two Hundred Fifty ($250.00) Dollars, or imprisonment in Jail for nos exceeding three months~ or both. (f) It is specifically provided that the "use tax" as defined herein sl~all not apply to livestock and livestock products, to poultry and poultry products, to farm and agricultural products, when produced by the farmer and used by him and members o£ his family. (g) Provided, however, that each and every agricultural commodity sold by any person, other than a producer~ to any other person, who purchases not for direct consumption but for the purpose of acquiring raw products for use or for sale in the process of preparing~ finishing, or manufacturing such agricul- tural commodity for the ultimate retail consumer trade shall be and is exempted from any and all provisions of this Ordinance{ . including payment of the tax applicable to the sale, storage~ use, transfer, or any other utilization or handling thereof, except when such agricultural commodity is acl~Aally sold a~ a marketable or ~inlahed product to the ultimate consumer, and in no case shall more than one tax be exacted. -8-