(a) The Fiscal Officer is authorized and directed to reimburse the cost and any sales tax imposed to Village officials who, on behalf of the Village, have purchased, or in the future will purchase, item(s) needed for the operation of Village Government for less than one hundred dollars ($100.00) and paid Ohio sales tax by advancing the cost of such item(s) when the purchase is otherwise exempted from Ohio sales tax pursuant to Ohio R.C. 5739.02(B)(1).
(b) Any Village official who, on behalf of the Village, purchases items for one hundred dollars ($100.00) and above shall, prior to making the purchase, obtain from the Fiscal Officer a Certificate of Ohio Sales Tax Exemption form and provide it to the seller in order to obtain the sales tax exemption, unless the Council determines such purchase results from an emergency and required immediate purchase, in which event the sales tax paid by such official shall be reimbursed.
(Ord. 99-003. Passed 1-7-99.)