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§ 4-7-3 IMPOSITION OF SURCHARGE.
   (A)   There is imposed a surcharge equal to ten percent (10%) of the Stadium Receipts.
   (B)   To facilitate collection of the surcharge, Stadium Receipts paid to Vendors are presumed to be Stadium Receipts from the sale of property or performance of services for Use by the purchaser of the property or service. Vendors or purchasers may overcome the presumption by presenting to the Treasurer reasonable evidence that the receipts are receipts from a sale for resale by the Vendor to the purchaser.
   (C)   No Vendor may claim before the Treasurer that his receipts are from a sale for resale who has not first registered with the Treasurer as provided in § 4-7-4.
(Ord. 60-2001)