A. The city may require by regulation that the seller, other than a seller of raw seafood products, collect the tax on sales from any class of buyer allegedly exempt under § 5.20.130 3., unless the buyer is registered under paragraph B. of this section. An unregistered buyer may file a certificate of protest under § 5.20.310. The provisions above also apply to buyers of raw seafood products.
B. The city may by regulation require that any class of buyer exempt under § 5.20.130 3. register with the city as an exempted buyer to avoid payment of tax. Registration shall be upon forms provided by the city and shall include a brief statement of the reason for exemption and such other information as the city may require. Upon registration, the buyer shall be issued a certificate or certificates of exemption which the buyer must show seller to avoid initial payment of the sales tax, or in the case of buyers of raw seafood products, which the buyer must show to avoid payment of the sales tax.
(Ord. 77-01 (part), 1977; Ord. 81-04 § 1 (part), 1981)