(A) There is imposed a surcharge equal to 10% of the arena receipts.
(B) To facilitate collection of the surcharge, arena receipts paid to vendors are presumed to be arena 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 § 4-9-4.
(Ord. 39-2004)