A. Sales Tax License: Unless specifically exempted by this City Tax Code, any person who sells tangible personal property or taxable services subject to the tax imposed by this City Tax Code shall possess and maintain a Sales Tax license for each location at which business is transacted. Vending machine operators may obtain a single Sales Tax license and are not required to license each vending machine location.
B. Use Tax Account: Any person engaged in business in the City who does not sell tangible personal property or render taxable services subject to the Sales Tax imposed by this City Tax Code and who purchases tangible personal property or taxable services for use within the City without paying City Sales Tax on those purchases shall establish a Use Tax account under procedures established by the Director.
C. A Sales Tax license or Use Tax account shall be valid from its effective date through December 31 of the odd numbered year, except for a single event Sales Tax license, which shall be valid for the dates specified on the license.
D. The Director shall investigate potential noncompliance with this article by inspecting the records of past or present customers of public utilities, and by taking any other action the Director deems appropriate. (Ord. 12-99; Ord. 23-34)