(a) Every seller, other than a seller of raw seafood products, shall collect the tax on sales from any class of buyer claiming to be exempt under § 6.10.150, unless the buyer shows a certificate of registration under division (b) of this section. The provisions above also apply to buyers of raw seafood products.
(b) Any buyer exempt under § 6.10.150 shall 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 to make an informed determination. Upon registration and approval of the exemption by the City Clerk, 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. A person may request a certificate of exemption from the city at any time. A denial of the exemption by the City Clerk may be appealed to the Mayor in the manner provided for tax protest in § 6.10.310.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)