Every retailer or vendor maintaining places of business both within and without the state and making sales of tangible, personal property from a place of business outside this state for use in this city shall at the time of making such sales collect the use tax levied by this chapter from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commission, if the Tax Commission shall, by regulation, require such receipt. Each retailer or vendor shall list with the Tax Commission the name and address of all his or her agents operating in this city and location of any and all distribution or sales houses or offices or other places of business in this city.
(Prior Code, § 7-508) (Ord. 1086, passed 8-26-1986)