3-55-040 Collection of fees on new tires.

   (a)   Retailers shall collect the fee from the purchaser by adding the fee to the selling price of the tire. The fee imposed by this chapter shall be stated as a distinct item separate and apart from the selling price of the tire. The fee imposed by this chapter, and any such fees collected by a retailer, shall constitute a debt owed by the retailer to the city.

   (b)   Each retailer of tires maintaining a place of business in the city shall pay or remit the fee imposed by this chapter to the department in accordance with either Section 3-4-187 (for payment of actual fee liabilities) or Section 3-4-188 (for payment of estimated amounts) of this Code.

   (c)   A fee return shall be required whereon annual fee activity is reported to the department. Such returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code. Each return shall state:

      (1)   the name of the retailer;

      (2)   the address of the retailer's principal place of business;

      (3)   total number of non-exempt new tires sold at retail and delivered in the city for the preceding calendar quarter;

      (4)   the amount of fees due; and

      (5)   such other information as the department may reasonably require.

   (d)   Every person required to pay or remit the fee to the department shall keep accurate and complete books and records of its business or activity, including original source documents, such as purchase orders, invoices and receipts, and other documents listing, summarizing or pertaining to the transactions that gave rise, or may have given rise, to the fee liability or exemption that may be claimed. All such books, records and accounts shall be available for inspection by the department at all reasonable times during business hours of the day.

(Added Coun. J. 10-7-09, p. 73413, § 1)