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RULE 102: SaIes Tax Registrants Any person or firm registered Under the City ~f Portsmouth, Vir- ginia Retail Sales and Use Tax Ordinance and having the registration ~ bet requi~ed thereunder is not required to be separately registered under the Use Tax. Such persons or firms will report their Use Tax obligation on their monthly Sales Tax report. RULE 103: Per, it to Import Tangible Personal Property Any person or dealer desiring to impo~t tangible personal property which is not tax exempt, Frcm outside the City by motor vehicle or by aRy other means other than a ccmmon carrier must first obtain fram the Calm+ missioner of the Revenue a penmit stating the kind of vehicle to be used, She name of the driver, the license nt~ber of the vehi61e, the kind of prop- erty to be imported and the value thereoF., the date, the name and address of the consignor, and the name and address of the con~_ignee. Such permits shall be free of cost to the applicant and may be obtained frmm the Ccm- missioner of the Revenue. However, a permanent permit to import will be issued to those per- sons or dealers who have vehicles which will ,make an average of at lea~t five trips monthly ir/co the City. These permanent permits will be issued providing that such persons or dealers will make a monthly report, giving the aforesaid information on. each delivery into the City. The permanent permit along with the billing invoice must be in the vehicle and available for inspection by one of the Commissioner,s agents. ~ne permits to import tangible personal property into the City are issued in triplicate; the original will go to the consignee for transmission to the driver of the vehicle brlnglng the goods into the C' · · ty, the duplicate and the ~triplicate ~rlll be retained by the Cc~missioner of the Revenue. RULE 104: Vehicles Passing Through City Vehicles that are passing through this City and. sre not deliverir~ anything at all in this City are not required to have the permit for importa- tion of mzngible personal property. However, the operator of such vehicles may be required to show the location of. the consignor and the delivery address of the consignee. RULE 105: Tangible Personal Property Ohtside the City on June l, 1965~ Any person, corporation or business association, other than a con, non carrier, which has tangible personal property outside this City on June I, 1965, which property has previously been situated in this City, will have to give a complete inventory and description of that property to the Commiss- ioner of the Revenue, Portsmouth,. Virginia, c~ or before the third of June~