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RULE 91: Contractors <br /> <br /> The Use Tax will apply to contractors who have imported or caused <br />~to be imported into this City tangible personal property, even though the <br />~contractor is performing a contract with the State, or a county, or a muni- <br />cipality of the State. ~he contractor in this instance will be treated as <br />the ~ons~mer. <br /> <br />RULE 92: Period Covered by Tax Payments <br /> <br /> A Use Tax return is required to be filed on or before the twentieth <br />da~ following the month in ~ich the tangible personal property was imported <br />into the City for use, consumption, distribution or storage in this City.' <br /> <br />RULE 93: Application for Certificate of Registration <br /> <br /> Out-of-City vendors making sales to cnstcmers- in Portsmouth, Virginia, <br />shall file with the Cc~missioner'auapplication for Certificate of Registration <br />for Use Tax. These forms maybe obtained bywriting to the Conmissioner of <br />the Revenue, Portsmouth, Virginia. Local cons%mers who are regular users <br />of tangible personal property purchased fram out-of-City vendors are required <br />to file the same information. <br /> <br />RULE 94: Fees for Registration <br /> <br />No fee is required for registration under the Use Tax. <br /> <br />RULE 95: To Whom the Use Tax is to be Paid <br /> <br /> For the purpose of the Use Tax; the purchaser, or the one to whom <br />the goodS are delivered within the City, should pay the Use Tax to the <br />seller if the seller is registered with the Commissioner and authorized to <br />collect the Use Tax for the City. If the seller is not registered and <br />authorized to collect said taxes, or fails to collect and remit to the City <br />the Use Tax on articles imported, the purchaser must report the delivery on <br />the fonn provided and remit the Use Tax directly~ to the City Treasurer. <br /> <br />RULE 96: Use Tax Retur~ Required <br /> <br /> Out-of-City vendors registered as provided in Rule 93 shall apply <br />for and hold a certificate of registration under the Use Tax provisions and <br />file Seller's Use Tax returns. Each registered seller is required to bill' <br />its Portsmouth, Virginia, customere for all Use Tax due, showing the Use <br />Tax as a separate item on the invoice and indicating thereon its registra- <br />tion rmmber. <br /> <br />RULE 97: Billing of theUse Tax <br /> <br /> The holder of the Use Taxcertificate shall bill the Use taxes due <br />as a separate item on the billing invoiCe..~o~ · · ~ pur~haserresidlrg iht his <br /> <br /> <br />