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A. City Property In Trust: All sums of money paid by the consumer to the retailer as taxes imposed by this City Tax Code shall be and remain public money and the property of the City in the hands of the retailer. The retailer shall hold the money in trust for the sole use and benefit of the City until paid to the Director. It shall be unlawful for any retailer to fail or refuse to pay these sums to the Director.
B. Segregated Account: If a licensee is suffering financial difficulty, or is delinquent in making payment of Sales Tax collected, or is apparently using tax money collected for individual purposes, the Director may require the trust funds to be kept segregated in a special account at a bank or other financial institution. Withdrawals from the segregated account shall only be payable to the Director who shall be authorized to make withdrawals from the account. Where a segregated account is not kept as required, all the property of the taxpayer shall be considered trust property of the City. (1968 Code §3-108; Ord. 76-168; Ord. 91-161; Ord. 01-42)
A. Assessments, Collections And Liens: The taxes for any period, together with interest and penalties with respect thereto, imposed by this City Tax Code shall not be assessed nor shall any notice of lien be filed, or distraint warrant issued, or suit for collection be instituted, or any other action to collect be commenced, more than three (3) years after the date on which the tax was or is payable, and a tax return has been filed, nor shall any lien continue after this period, except for taxes assessed before the expiration of the period, and notice of lien with respect to which has been filed prior to the expiration of the period, in which case the lien shall continue for five (5) years after the expiration of the period.
B. False And Fraudulent Returns: In the case of a false or fraudulent return with intent to evade tax, the tax together with interest and penalties, may be assessed, or proceedings for the collection of the tax may be begun at any time.
C. Extensions: Before the expiration of the period of limitation, the taxpayer and the Director may agree in writing to an extension, and the period agreed on may be extended by subsequent agreements in writing.
D. Failure To File A Return: In the case of failure to file a return, the tax, with interest and penalties, may be assessed and collected at any time. (Ord. 85-274; Ord. 94-206; Ord. 01-42)
A. Every person who exercises a taxable privilege by purchasing, leasing, renting, using, storing, distributing, or consuming tangible personal property, taxable services, or both shall pay a tax of three and seven one- hundredths percent (3.07%) of the amount paid for the tangible personal property, taxable services, or both.
B. Every person who exercises a taxable privilege by selling, leasing, or renting tangible personal property, taxable services, or both shall collect a tax of three and seven one-hundredths percent (3.07%) of the amount charged for the tangible personal property, taxable services, or both.
C. The tax imposed by this section or section 2.7.203 of this part shall be calculated to the nearest penny, but all tax of a fraction of a penny of fifty percent (50%) or more shall be rounded up and all tax of a fraction of a penny or less than fifty percent (50%) shall be rounded down. (1968 Code §3-72; Ord. 78-45; Ord. 91-161; Ord. 01-42; Ord. 08-218; Ord. 15-97 1 ; Ord. 20-61 2 )
Notes
| 1 | 1. January 1, 2016, is the effective date of ordinance 15-97. |
| 2 | 2. January 1, 2021 is the effective date of ordinance 20-61. |
It is unlawful for any purchaser to fail to pay and for any seller to fail to collect the tax required to be paid or required to be collected by this City Tax Code. (Ord. 94-206; Ord. 95-182; Ord. 96-208; Ord. 97-97; Ord. 01-42; Ord. 01-168; Ord. 08-218)
Notwithstanding the rate of tax imposed by subsections 2.7.201A and B of this part, tax shall be imposed as specified in the schedule below, and shall apply to all taxable transactions:
Purchase Price
| Tax
| |
Purchase price up to and including $0.16 | No tax | |
Purchase price greater than $0.16 up to and including $0.48 | $0.01 | |
Purchase price greater than $0.48 up to and including $0.81 | $0.02 | |
Purchase price greater than $0.81 up to and including $0.99 | $0.03 | |
Purchase price greater than $0.99 | $0.0307 on each full $1.00 of the purchase price plus the tax imposed by this schedule for the applicable fractional part of a dollar |
Notes
| 1 | 1. January 1, 2016, is the effective date of ordinance 15-97. |
| 2 | 2. January 1, 2021 is the effective date of ordinance 20-61. |
PART 3 TAXABLE TRANSACTIONS, COMMODITIES AND SERVICES
SECTION:
2.7.301: Levy Of Tax In General
2.7.302: Automotive Vehicles
2.7.303: Bad Debts Collection
2.7.304: Cost Of Goods Used
2.7.305: Exchanged Property
2.7.306: Food And Drink
2.7.307: Gas And Electric Services
2.7.308: Manufactured, Fabricated, Or Made To Order Articles
2.7.309: Personal Property Rentals
2.7.310: Rooms And Accommodations Services
2.7.311: Sales Made Outside City
2.7.312: Tangible Personal Property
2.7.313: Vending Machines, Amusement Devices
2.7.314: Wholesalers, Retail Sales
2.7.315: Marketplace Sales
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