Every retailer is required to collect the tax imposed by this City Tax Code, including, but not limited to, the following situations:
A. Solicitation By Retailer: The consumer's order or the contract sale is delivered, mailed or otherwise transmitted by the consumer to the retailer at a point outside of the City as a result of solicitation by the retailer through the medium of a catalog or other written advertisement or by any other means; or
B. Closing Contract Outside City: The consumer's order or contract of sale is made or closed by acceptance or approval outside the City or before the tangible personal property enters the City; or
C. Procurement Or Manufacture Outside City: The consumer's order or contract of sale provides that the property shall be, or it is in fact procured or manufactured at a point outside of the City and shipped directly to the consumer from that point of origin; or
D. Transportation Costs: The property is mailed to the consumer in the City from a point outside the City or delivered to a carrier, FOB, or otherwise, and directed to the retailer in the City regardless of whether the cost of transportation is paid by the retailer or by the consumer; or
E. Delivery Outside City: The property is delivered directly to the consumer at a point outside the City;
provided that in subsections A through E of this section, the property is intended to be brought into the City for use, storage or consumption in the City. (1968 Code §3-74; Ord. 76-168; Ord. 91-161; Ord. 01-42)