1965 Ordinances - Laserfiche WebLink

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Cc~mon carriers will pay Sales Tax on materials and supplies which they buy from dealers in this City and the Use Tax on mterials and supplies purchased from dealers outside the City and irmported into the City. Where material .other than rolling stock is stored in this City and is later exported for use outside the City, the tax previously having bee~ paid on this material, the conmon carrier may take credit for the tax so paid on said material by it in settlement for subsequent accounting period by it, keeping an accurate record of all transactions. In order to expedite the efficient handling of stored stockpiles' ccmmon ca~'~'lers will be permitted to offset, the valuation of their stock- piles stored in the City on June l, 1965, ao~ainst their 11abilities first incurred after June l, 1965, to the extent that stockpiles are used in the City, but no credit refund will be ~11owed on supplies, etc., shipped out of the City for use outside the City until the stockpile credits have been ex- hausted by use of supplies of equivalent value wherever used. There will be exempt From the Sales and Use Tax, lubricating and fuel oil and coal put into engines 'outside the City and brought/into the City while in the receptacle made for the purpose of carrying fuel for the engine. The exemption will not be allowed on lubricating and fuel oil and coal purchssed or stored in the City and put in a receptacle on the engines made for the purpose of carrying~fuel, whether used in whole or in part in the City. RULE 86: Railroad Cross Ties, Bridge Timbers, etc. ,(a) Where a railroad buys in the City untreated ties or timber mud pays the Sales Tax thereon, it may, thereafter, have such ties or t~mber creosoted within or without the City without being subject to the payment of further Sales or Use Tax, if used in this City. (b) Where a railroad buys in the City untreated ties or timber for shipment in interstate cc~nerce and does not pay the Sales Tax thereon, and such ties or timber are shipped and creosoted outside th? City, and sub- sequently shipped into this City and used therein, suchrailreads will be required to P~V a Use Tax thereon, based upon the cost of the untreated ties and timber in the City, plus the cost of processing of the finished product brought into the City. (c) Where a railroad buys untreated ties or timber outside the City and brings said property into the City for creosoting or other processing treatment, such railroads will owe a Use Tax, based upon the amount paid for such ~utreated ties and timber. (d) Where a railroad buys, outside the City, untreated ties or timber and the same are creosoted, oUtside the City j and the railroad subsequently brings said ties ~r timber into the City for Use therein such railroad will be required to P~V the Use the. finished