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RLULE 72: Tire and ~kibe Repair~,~n <br /> <br /> Persons engaged in repairing and vulcanizing tires and tubes render <br />services and the gross proceeds derived from such services are not subject <br />to the tax imposed by the Ordinance. They are consumers of all materials <br />and supplies used in rendering this service and, as such, pay the tax to <br />the _seller on all materials and supplies purchased by them. <br /> <br /> If, however, tire repairn~n or vulcsnizers sell such axticles as <br />shoes, valves, dustcaps, patches, etc., separately and apart from the services <br />of repairing tires or tubes, they must pay a tax mmasured by their gross pro- <br />ceeds therefrom. <br /> <br />RULE 73: Tire Retreading <br /> <br /> Tax imposed by the Ordinance will apply' to the retreading of tires <br />as follows: -. <br /> <br /> (a) Persons engaged in retreading tires are consumers of materials <br />used by them in retreading tires belonging to others, and will remit the <br />tax due, camputed on the cost of the materials used in rendering this service. <br /> <br /> (b) Persons engaged in the retreading of tires, ownership of which <br />is vested in themselves, and which are for resale when retreaded will collect <br />the tax from the purchaser thereof. The tax will be computed on the gross <br />proceeds derived from the sale subject to the maximun tax. <br /> <br />RULE 74: Taxpayer's Reports Confidential <br /> <br /> No entoloyee of the Caunissioner or of the City shall divulge the <br />gross proceeds of sales or the amount of tax paid by ~ny persons as shc~rn <br />by the reports filed under the provisions of the Ordinance except to em- <br />ployees of the Conrmissioner, for the purpose of checking, comparLng and <br />correcting returns. <br /> <br />RUIE 75: Sales--Lay-away and Will-Call <br /> <br /> A sale ~fnere delivery is cenditionat on payn~nt of the amount due <br />on the price of the sale is not completed until the amount due is received <br />by the seller and, therefore, not taxable until the sale is completed. <br /> <br />RULE 76: Renting and Leasing of Motion Picture Films and Equipment. <br /> <br /> Persons engaged as distributors or agents for leasing, renting or <br />selling motion picture films and equipment are liable for the tax levied by <br />the Ordinance based on the gross proceeds derived from the leasing, renting <br />or selling of such films and equipment, subject to the maximum Tax. Such <br />distributors will collect and remit the tax ~u accordance with the provisions <br />of the Ordinance. <br /> <br />RULE 77: Tax Applies on Total Purchases <br /> <br />- 24- <br /> <br /> <br />