(A) The Tax Commission may, in its discretion and upon application, authorize the collection of the tax herein levied by any retailer or vendor not maintaining a place of business within the state but who makes sales of tangible personal property for use in the municipality, and by the out-of-state place of business of any retailer or vendor maintaining places of business both within and without the state and making sales of tangible personal property at such out-of-state place of business for use in the municipality. Such retailer or vendor may be issued, without charge, a permit to collect such taxes by the Tax Commission in such a manner and subject to such regulations and agreements as it shall prescribe. When so authorized, it shall be the duty of such retailer or vendor to collect the tax upon all tangible personal property sold, to his or her knowledge, for use within the municipality.
(B) Such authority and permit may be canceled at any time when the Tax Commission considers that such tax can more effectively be collected from the person using such property in the municipality, provided, however, that in all instances where such sales are made or completed by a delivery to the purchaser within the municipality by the retailer or vendor in such retailer’s or vendor’s vehicle, whether owned or leased, but not by common carrier, such sales or transactions shall continue to be subject to the applicable municipal sales tax at the point of delivery, and the tax shall be collected and reported under the taxpayer’s sales tax permit number accordingly.
(Prior Code, § 7-608) (Ord. 2007-02, passed 7-10-2007) Penalty, see § 34.999