A. Registration Required: Every retailer selling tangible personal property for storage, use or other consumption in the County shall register with the Tax Commission and give:
1. The name and address of all agents operating in the County.
2. The location of all distribution or sales houses or offices or other places of business in the County.
3. Such other information as the Tax Commission may require. (1973 Code §4.20.080)
B. Tax Imposed: An excise tax is imposed on the storage, use or other consumption in the County of tangible personal property purchased from any retailer on or after May 1, 1981, for storage, use or other consumption in the County at the rate of two and twenty five one-hundredths percent (2.25%) of the sales price of the property. (1973 Code §4.20.010)
C. Liability for Tax: Every person storing, using or otherwise consuming in the County tangible personal property purchased from a retailer is liable for the tax. His liability is not extinguished until the tax has been paid to the County; except, that a receipt from a retailer maintaining a place of business in the County or from a retailer who is authorized by the Tax Commission, under such rules and regulations as it may prescribe, to collect the tax and who is, for the purposes of this Section relating to the use tax, regarded as a retailer maintaining a place of business in the County, given to the purchaser pursuant to subsection D of this Section is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers. (1973 Code §4.20.020)
D. Collection of Tax from Consumer; Receipt: Every retailer maintaining a place of business in the County and making sales of tangible personal property for storage, use or other consumption in the County, not exempted under Section 4.01.02 of this Chapter, definition of "exempted from laws imposed by this Chapter", and Section 4.01.05 of this Chapter, shall, at the time of making the sales or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commission. (1973 Code §4.20.030)
The tax required to be collected by the retailer constitutes a debt owned by the retailer to the County. (1973 Code §4.20.040)
E. 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. (1973 Code §4.20.050)
2. The tax required to be collected by the retailer from the purchaser shall 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 sales. (1973 Code §4.20.060)
F. Certificate of Resale:
1. Presumption of Taxability: For the purpose of the proper administration of this Chapter and to prevent evasion of the use tax and the duty to collect the use tax, it shall be presumed that tangible personal property sold by any person for delivery in the County is sold for storage, use or other consumption in the County until the contrary is established. The burden of proving the contrary 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 §4.24.010)
2. Effect of Certificate: The certificate relieves the person selling the property 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 by subsections 4.01.03D and E of this Chapter 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 §4.24.020)
3. Contents and Forms of Certificate: The certificate shall:
a. Be signed 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 §4.24.030)
4. Liability of Purchaser Giving Certificate: If a purchaser who gives a certificate makes any storage or use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the storage or use is taxable as of the time the property is first so stored or used. 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 pay the tax on the use measured by the amount of the rental charge rather than the sales price of the property to him. (1973 Code §4.24.040)
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 §4.24.050)
6. Presumptions:
a. Presumptions of Purchase from Retailer: It shall be further presumed that tangible personal property shipped or brought to the County by the purchaser after January 1, 1971, was purchased from a retailer on or after January 1, 1971, for storage, use or other consumption in the County. (1973 Code §4.24.060)
b. Presumption of Use; Out-of-County Delivery: On and after January 1, 1971, it shall be further presumed that tangible personal property delivered outside this County to a purchaser known by the retailer to be a resident of the County was purchased from a retailer for storage, use or other consumption in the County and stored, used or otherwise consumed in the County. This presumption may be controverted by:
(1) A statement in writing, signed by the purchaser or his authorized representative and retained by the vendor, that the property was purchased for use at a designated point or points outside the County.
(2) Other evidence satisfactory to the Tax Commission that the property was not purchased for storage, use or other consumption in the County. (1973 Code §4.24.070)
G. Violations: Any person violating subsections D and E of this Section is guilty of a misdemeanor. (1973 Code §4.20.070)