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3.01.130 Collection of sales tax

A.Every retailer, also called "vendor" in this chapter, shall, irrespective of the provisions of Section 3.01.140, be liable and responsible for the payment of an amount equal to three percent of all sales made by him of commodities or services as specified in Section 3.01.120 and shall before the twentieth day of each month make a return to the Finance Director for the preceding calendar month and remit an amount equal to said three percent on such sales to said Finance Director. Such returns of the taxpayer or his duly authorized agent shall be furnished by the Finance Department. The city shall use the standard municipal sales and use tax reporting form and any subsequent revisions thereto adopted by the executive director of the Department of Revenue by the first full month commencing one hundred twenty days after the effective date of the regulation adopting or revising such standard form.
B. If the accounting methods regularly employed by the vendor in the transaction of his business or other conditions are such that returns of sales made on a calendar month basis shall impose unnecessary hardship, the Finance Director, upon written request of the vendor, may accept returns at such intervals as shall, in his opinion, better suit the convenience of the taxpayer and shall not jeopardize the collection of the tax. The Finance Director may permit taxpayers whose monthly collected tax is less than three hundred dollars to make returns and pay taxes at intervals not greater than every three months.
C. The Finance Director may extend the date for making a return and paying the taxes due under such reasonable rules and regulations as may be prescribed therefor, but no such extension shall be for a greater period than as provided in subsection (B) of this section.
D. The burden of proving that any retailer is exempt from collecting the tax on any goods or services sold and paying the same to the Finance Director, or from making such returns, shall be on the retailer or vendor under such reasonable requirements of proof as set forth in the rules and regulations prescribed therefor.
E. If a dispute arises between the purchaser and seller as to whether or not any sale, service, or commodity is exempt from taxation under Section 3.01.180, nevertheless the seller shall collect, and the purchaser shall pay the tax, and the seller shall thereupon issue to the purchaser a receipt or certification, on forms furnished by the Finance Department, showing the names of the seller and the purchaser, the items purchased, the date, price, amount of tax paid, and a brief statement of the claim of exemption. The purchaser thereafter may apply to the Finance Director for a refund of such taxes, and it is then the duty of the Finance Director to determine the question of exemption. The purchaser may request a hearing pursuant to Section 3.01.330(A), and the final determination of the Finance Director may either be appealed to the District Court pursuant to Section 3.01.340 or the Department of Revenue pursuant to Section 3.01.350.
F. The city's sales tax shall not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subject to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule municipality equal to or in excess of the sales tax required to be paid pursuant to Section 3.01.140. A credit shall be granted against the city's sales tax with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule municipality. The amount of the credit shall not exceed the amount of the sales tax required to be paid pursuant to Section 3.01.140. (Ord. O-2005-26 § 3,4 2005; Ord. O-96-46 § 1, 1996; Ord. O-86-104 § 12, 1986; Ord. O-85-137 § 1 (part), 1985).