A. City Residents:
1. Every resident of the City who purchases or leases taxable tangible personal property or taxable services for use, storage or consumption in the City from sources within or without the City and who has not paid the tax imposed by this City Tax Code to a retailer required or authorized to collect the tax shall file a City use tax return and pay the tax due to the City within thirty (30) days from the date of purchase or lease of the taxable tangible personal property or taxable service.
2. The City use tax return shall show the value of the tangible personal property purchased or the rental or cost of leasing the property, the use, storage, distribution or consumption of which is subject to the tax imposed by this City Tax Code, during the period of time covered by the return.
B. City Businesses:
1. Every person who operates or maintains a business in the City and who purchases or leases taxable tangible personal property for use, storage or consumption in the City in connection with that business, from sources within or without the City, and who has not paid the tax imposed by this City Tax Code to a retailer required or authorized to collect the tax, shall, monthly, make a use tax return and pay the tax due to the City, on or before the twentieth day of the month following the purchase or lease and on or before the twentieth day of each succeeding calendar month for the preceding calendar month.
2. Returns shall show the value of the tangible personal property purchased or the rental or cost of leasing the property, the use, storage, distribution or consumption of which became subject to the tax imposed by this City Tax Code during the period of time covered by the return. (1968 Code §§3-78, 3-79; Ord. 76-168; Ord. 01-42)