1965 Ordinances - Laserfiche WebLink

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A Registration Certificate m~st be held for each separate bus,ness location, although consolidated tax reports may be permitted. Such Registration, Certificates are not transferable and cannot be used at a location differ~ from the location for which the Registration Certificate was obtained. Retail dealers are required under the law to pay a certificate fee of One Dollar ($1.00) upon application. Non-resident dealers who are not registered under the Sales Tax registration may register under the Use Tax. Reoo~lar resident consumers who are not registered uuder the Sales Tax registration must register under the Use Tax, but making application for registration trader the Use Tax provisions of the law does not require the remittance of a fee. When a dealer who holds an active Registration Certificate changes his business location within the City, such certificate holder shall notify the Commissioner of the Revenue of the new business address and sarrender his Registration Certificate, after which a new certificate will be issued carrying the correct busLuess address and shall be issued without additional fee. When a Registration Certificate has been revoked by the Commissioner and the dealer to whmu the revoked certificate was issued makes application for reinstatement of same, there is required a fee of One Dollar ($1.00). RULE 64: School Books The sale of text books used in publid or private schools including colleges and universities are exempt frcm the tax. RUIE 65: Sign Manufacturers and Painters Persons engaged in the business of painting signs on buildings or other real or personal property belonging to others are rendering services, and their gross proceeds are not within the Ordinance. Sales of paint, brushes, and other tangible personal property to such sign painters are sales to purchasers f~r use or coneuuption and the seller thereof must pay a tax measured by his gross proceeds. Where a sign painter fabricates and paints a sign from his own ma- terials and sells the same to a customer as a finished article for use or consumption, he must pay the tax imposed with respect to his gross proceeds from such sale. He may not deduct from the selling price the l~0or or service charge for painting. Persons engaging in the business of selling to users or const~ners electric, neon or other illtmir~ted signs, whether manufactured by themselves or not, are selling tangible personal property at retail and become liable for the-tax. If at time of such sales they contract to fta~raish periodical tenanoe or repair service for a flat charge including the purchase price of the sign, the total gross proceeds from the sale are ~rltbin the Ordinance. If charges for services rendered subsequent to the sale of signs are billed - 19 -