Laserfiche WebLink
INDEK TO SALES AND USE TAX ORDINANCE <br /> <br />Agricultural commodity, defined ........ <br />Agricultural products, when exempt ......... <br />Articles, Goods, etc., exempt from Tax <br />Assessment, to be made by Commissioner, when .... <br />Business, defined .......... . · · · <br />Certificate of Registration, Commissioner may revoke <br />Certificate of Registration, fee for issuance .... <br />Certificate of Registration, procedure <br />Certificate of Registration, <br /> <br />to be issued by Commissioner .... <br /> <br /> Section <br /> Numbe~ <br /> 5 <br /> 5 (g) <br /> 6 <br /> <br /> · ll (b) <br /> 3 (i) <br /> <br /> · 17 <br />o . 17 <br /> o, 17 <br /> · 17 <br /> <br />City Co~3acil-to make rules and regulations ........ 15 <br />City Treasurer-term includes whom. . . . . . . . . . . .... 3 (n) <br />Commissioner-authorized to inspect records of transportation companies 10 (a) <br />Commissioner-duties when Dealer files false returns or fails to file . 9 (d) <br />Commissioner, may extend time for filing returns ...... (e) <br />Commissioner-may make assessment, when ....... . . . . (b) <br />Commissioner-may revoke Certificate of Registration ..... <br />Commissioner-shall establish system of permits ...... (a) <br />Commissioner, term includes whom ............. (k) <br />Commissioner, to determine cost in certain cases ...... (e) <br />Commissioner, to enter suit for delinquent taxes ..... <br />Commissioner, to furnish dealers form and inst~wuctions <br />Commissioner, to issue Certificate of Registration <br />Consumptioa, defined ........ <br />Cost price, defined ............ <br /> <br />Dealer <br />Dealer <br />Dealer <br />Dealer <br />Dealer <br />Dealer <br /> <br />compensation ...... <br />defined .............. <br />illegal to advertise that tax is absorbed <br />liability for tax .......... <br />penalty for failure to collect tax . . <br />penalty for failure to pay tax when due. <br /> <br />Dealers <br />Dealers <br />Dealer <br />Dealer <br />Dealer <br />Dealer <br />Dealer <br />Dealer <br />Dealer <br />Dealer <br />Definitions, <br />Gasoline . . <br /> <br /> · .11 <br /> <br /> · . . 17 <br /> <br /> · . .13 <br /> <br />..... l? <br /> .... 5 (c) <br /> .... 3 (e) <br /> <br />..... 5 (e) <br /> 5 (b) <br />..... 5 (d) <br />...... 9 (c) <br /> <br />procedure when ceases business .... o . . . <br />procedure when false or delinquent return made· <br />records, invoices to be kept for 2 years . . <br />shall keep records .............. <br />to add tax to sales price. ...... . . .... <br />· o be furnished forms and i~structions by Commissioner .... <br />to collect tax <br />to pay interest, when <br />to pay tax collect to City Treasurer . <br />when files false return or fails to file . <br /> <br />Penalty for failure to keep records <br /> <br /> s (a) <br /> <br />..... lo (b) <br />..... 9 (e) <br /> 5 (b) <br /> 14 <br />.... 5 (a) <br />..... 9 (c) <br />.... 5 (c) <br />o . . 9 (d) <br /> <br />(2) <br /> <br />Gross sale defined .................... <br />Institutions .................... 6 (a) <br />Intent of Ordinance ................ ~ . . . 4 <br />Interest, when dealer fails to remit tax ............ 9 (c) <br />Lease or Rental, defined .................... 3 (f) <br />Livestock, use tax does not apply to .......... . .... 5 (f) <br />Ordinance-Commissioner to administer ...... . ...... o . o . 15 <br />Penalty for advertising tax absorbed ................ 5 (e) <br />Penalty for failure to collect tax ~ ....... ~ . . o , ~ . . . 5 (d) <br />Penalty for failure te file ret%u~l . .............. ll (e) <br /> .......... e (f) <br /> .10 (~) <br /> <br /> <br />