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A. Tax Imposed: For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers at the rate of two and twenty five one-hundredths percent (2.25%) of the gross receipts of any retailer from the sales of all tangible personal property sold at retail, stored, used or otherwise consumed in the County on or after May 1, 1981. (1973 Code §4.08.010)
B. Collection of Tax from Consumer: The tax imposed shall be collected by the retailer from the consumer insofar as it can be done. (1973 Code §4.08.020)
C. Advertising Restrictions and Regulations:
1. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that, if added, it or any part thereof will be refunded. Any person violating any provision of this subsection is guilty of a misdemeanor. (1973 Code §4.08.030)
2. The Tax Commission may, by regulation, provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price or other price on the sales check or other proof of sale. (1973 Code §4.08.040)
D. Seller's Business Permit:
1. Application for Permit: Every person desiring to engage in or conduct business as a seller within the County shall file with the Tax Commission an application for permit for each place of business. Every application for permit shall:
a. Be made upon a form prescribed by the Tax Commission.
b. Set forth the name under which the applicant transacts or intends to transact business and the location of his place or places of business.
c. Set forth such other information as the Tax Commission may require.
The application shall be signed by the owner if he is a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority. (1973 Code §4.12.010)
2. Permit Fees:
a. At the time of making an application, the applicant shall pay to the Tax Commission a permit fee of one dollar ($1.00) for each permit. (1973 Code §4.12.020)
b. A seller whose permit has been previously suspended or revoked shall pay the Tax Commission a fee of one dollar ($1.00) for the renewal or issuance of a permit. (1973 Code §4.12.040)
3. Issuance and Display of Permit; Nontransferability: After compliance with subsections D1 and D2a of this Section and Section 4.01.06 of this Chapter by the applicant, the Tax Commission shall grant and issue to each applicant a separate permit for each place of business within the County. A permit shall not be assignable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued. (1973 Code §4.12.030)
4. Revocation or Suspension of Permit: Whenever any person fails to comply with any provision of this Chapter relating to the sales tax or any rule or regulation of the Tax Commission relating to the sales tax prescribed and adopted hereunder, the Tax Commission, upon hearing, after giving the person ten (10) days' notice in writing specifying the time and place of hearing and requiring him to show cause why his permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person.
The Tax Commission shall give to the person written notice of the suspension or revocation of any of his permits. The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
The Tax Commission shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this Chapter relating to the sales tax and the regulations of the Tax Commission.
If a permit is revoked, the Tax Commission may seal and padlock the place of business for which the permit was issued. (1973 Code §4.12.050)
5. Violation; Business Shut Down:
a. A person who engages in business as a seller in this County without a permit or permits or after a permit has been suspended, and each officer of any corporation which so engages in business, is guilty of a misdemeanor.
b. If, after notice to the seller, served personally or by mail, the seller continues to engage in business without a permit, or after a permit has been suspended or revoked, the Tax Commission may seal and padlock any place of business of the seller. If notice under this subsection is served by mail, it shall be addressed to the seller at his address as it appears in the records of the Tax Commission. (1973 Code §4.12.060)
E. Certificate of Resale:
1. Presumption of Taxability: For the purpose of the proper administration of this Chapter and to prevent evasion of the sales tax, it shall be presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale, unless he takes from the purchaser a certificate to the effect that the property is purchased for resale. (1973 Code §4.16.010)
2. Effect of Certificate: The certificate relieves the seller from the burden of proof only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for in this subsection and subsection D of this Section and who, at the time of purchasing the tangible personal property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose. (1973 Code §4.16.020)
3. Contents and Form of Certificate: The certificate shall:
a. Be signed by and bear the name and address of the purchaser.
b. Indicate the number of the permit issued to the purchaser.
c. Indicate the general character of the tangible personal property sold by the purchaser in the regular course of business.
The certificate shall be substantially in such form as the Tax Commission may prescribe. (1973 Code §4.16.030)
4. Liability of Purchaser Giving Certificate: If a purchaser who gives a certificate makes any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the use shall be taxable to the purchaser as of the time the property is first used by him, and the sales price of the property to him shall be deemed the measure of the tax. Only when there is an unsatisfied use tax liability on this basis shall the seller be liable for sales tax with respect to the sale of the property to the purchaser. If the sole use of the property other than retention, demonstration or display in the regular course of business is the rental of the property while holding it for sale, the purchaser may elect to include in his gross receipts the amount of the rental charged rather than the sale price of the property to him. (1973 Code §4.16.040)
5. Commingled Fungible Goods: If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold. (1973 Code §4.16.060)
6. Improper Use of Certificate: Any person who gives a resale certificate for property which he knows at the time of purchase is not to be resold by him in the regular course of business for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor. (1973 Code §4.16.050)