§ 37.166 PURCHASER'S DIRECT PAYMENT OF TAX.
   (A)   With respect to tangible personal property for which title and registration by a state agency is required, a purchaser of such tangible personal property for use in this village, who purchases such tangible personal property from an out-of village retailer, shall file with the village, upon a form to be prescribed and supplied by the village, a return for each such item of tangible personal property purchased. Such return shall be filed not later than 30 days after such mobile home is brought into this village for use.
   (B)   With each return filed with respect to tangible personal property for which title and registration by a state agency is required, the purchases shall remit the proper amount of tax due (or shall submit satisfactory evidence that the sale is not taxable if that is the case), to the village or its agents, whereupon the village shall issue, in the purchaser's name, a tax receipt or a certificate of exemption if the village is satisfied that the particular sale is tax exempt.
   (C)   Upon payment of use tax determined to be due and owing, the village, upon the purchaser's request, shall issue an appropriate receipt to such purchaser showing that he or she has paid such tax to the village. Such receipt shall be sufficient to relieve the purchaser from further liability for the tax to which such receipt may refer.
(Ord. 940, passed 4-21-97)