(A) The Tax Commission may, in its discretion, upon application, authorize the collection of the tax herein levied by any retailer or vendor not maintaining a place of business within the state, but who makes sales of tangible personal property for use in the city and by the out-of-state place of business of any retailer or vendor maintaining places of business both within and without the state and making sales of tangible, personal property at the out-of-state place of business for use in the city. The retailer or vendor may be issued, without charge, a permit to collect the taxes, by the Tax Commission in a manner and subject to the regulations and agreements as it shall prescribe.
(B) When so authorized, it shall be the duty of the retailer or vendor to collect the tax upon all tangible, personal property sold to his or her knowledge for use within the city. The authority and permit may be canceled when at any time the Tax Commission considers that the tax can more effectively be collected from the person using the property in the city.
(C) In all instances where the sales are made or completed by delivery to the purchaser within the city by the retailer or vendor in the retailer’s or vendor’s vehicle, whether owned or leased (not by common carrier), the sales or transactions shall continue to be subject to applicable city sales tax at the point of delivery and the tax shall be collected and reported under taxpayer’s sales tax permit number accordingly.
(2002 Code, § 35.70) (Ord. 232, passed 10-13-1986)