(A) Every retailer or vendor maintaining places of business both within and without the state and making sales of tangible personal property from a place of business outside the state for use in the city shall, at the time of making such sales, collect the use tax levied by this subchapter from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the State Tax Commission if said Tax Commission shall, by regulation, require such receipt.
(B) Each retailer or vendor operating in the municipality shall list the location of any and all distribution or sales houses or offices or other places of business in the municipality.
(Prior Code, § 7-506) (Res. 2007-05, passed 4-2-2007)