Every purchase by a contractor shall be taxable as a purchase at retail unless the purchase is for taxable resale or otherwise exempt under this City Tax Code. Every contractor who shall build, construct, reconstruct, alter, expand, modify or improve any building, dwelling or other structure, or make improvement to real property, including all work performed on Federal, State, County, City, exempt institution and private construction job sites in this City and shall purchase construction and building materials, and every owner or lessee of realty situate in the City, upon which any article or articles of tangible personal property acquired from sources within or without the City are attached or affixed and which contractor, owner or lessee has not paid the sales tax imposed by this City Tax Code thereon, to a retailer required or authorized to collect the same, shall pay a use tax by making a monthly return and paying the tax due to the City, on or before the twentieth day of the month following the purchase and on or before the twentieth day of each calendar month thereafter for the preceding calendar month.
A. Contents Of Return: Returns shall show the value of the tangible personal property purchased by the person, 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.
B. Books And Records: Any person who shall build, construct, reconstruct, alter, expand, modify or improve any building, dwelling or other structure or improvement to real property within the City or who shall contract the aforesaid to be done and who shall purchase lumber, fixtures or any other building materials and supplies used therefor, or who shall contract for the purchase of the aforesaid shall keep and preserve all invoices, statements and other records showing the purchases.
C. Preservation Of Books And Records: Any failure to preserve the invoices, statements and records shall cause all estimates and assessments of the tax owed, pursuant to section 2.7.1002 of this article, to be the only evidence of the tax due.
D. Furnishing Of Information: It shall be the duty of the Regional Building Official 1 and the contractors and subcontractors who are hired to do the above stated work, or any portion thereof, to furnish the Director information as he may require as to any purchases of lumber, fixtures or any other building materials and supplies for the work.
E. Building Inspections: An inspection, including a periodic or final inspection, shall not be made by the Regional Building Official, nor shall a certificate of occupancy, whether temporary or final, be issued, unless all taxes due as provided by this City Tax Code, on all construction and building materials connected with the construction, reconstruction, alterations, expansion, modification or improvement to real property within the City have been paid or arrangements therefor made with the Director. (1968 Code §3-80; Ord. 76-168; Ord. 81-251; Ord. 01-42; Ord. 23-36)
Notes
| 1 | 1. The Regional Building Official is the administrator of the Regional Building Department. See chapter 7 of this Code. |