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A. Every retailer that is subject to tax collection responsibilities pursuant to Section 3-28-038(A) of this chapter shall register with the city department on a form prescribed by the comptroller within 30 days after commencing business.
B. Purchasers of titled personal property shall register with the city department on a form prescribed by the comptroller within 30 days after incurring $1,000.00 or more of tax liability during the immediately preceding 12 calendar months.
C. If any information provided by a person on a registration form ceases to be accurate, then the person shall file a corrected form with the city department prior to the following January 1st.
(Added Coun. J. 11-10-94, p. 59125; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)