(a) A seller, or in the case of a buyer of raw seafood products, the buyer, shall determine in the first instance whether the sale is exempt under this chapter. In the event a determination of exemption is made without the presentation of a certificate of exemption as provided for in § 6.10.240, a statement setting forth the nature of the transaction and the reason for exemption must be filed with the city. It shall not be necessary for the tax to be collected if the statement is filed. However, if a seller, or, in the case of the buyer of raw seafood products, the buyer, incorrectly determines that a sale is exempt, then the person responsible for the collecting of this tax is, together with the taxpayer, jointly, liable to the city for the tax and any applicable penalties and interest.
(b) In the event that the seller, or, in the case of raw seafood products, the buyer, determines that a transaction is not exempt, but the buyer or in the case of raw seafood products, the seller, believes the transaction to be exempt, then the person collecting the tax will furnish to the buyer, or in the case of raw seafood products, the seller, a form of certificate of protest supplied by the city which shall be filled out by the person protesting the tax and delivered to the person collecting the tax with payment of the disputed tax. The certificate shall show the respective names and addresses of the seller and the buyer, the nature of the claim for exemption and such other information as may be prescribed by the city. In the event certificate of protest forms are not available then a statement setting forth the names and addresses of the seller and the buyer and the nature of the claim for exemption shall be sufficient if filed with payment of the disputed tax.
(c) The seller, or, in the case of raw seafood products, the buyer, shall file certificates of protest with the city no later than 30 days after receipt, together with any additional information which the seller or buyer believes to be pertinent to the determination of the issue.
(d) The City Clerk will rule in each protest and send to the buyer, or in the case of a buyer of raw seafood products, the seller and the buyer, a notice that the protest has been allowed or disallowed within 30 days of receipt of the certificate by the city. If the claim has been allowed, a refund will be remitted with the notice. In no event will a refund be remitted for a claim of exemption unless a certificate of protest has been filed with the payment of the tax. Refunds shall only be made to the person paying the tax and the city shall not pay interest on refunds.
(e) In the event that a claim is disallowed, the buyer or in the case of raw seafood products, the seller or the buyer, may petition the Mayor for review. A petition for review must be filed within 15 days of receipt of notice of the disallowed protest. The decision of the Mayor on review shall be rendered in writing and shall be final, subject to judicial review where applicable.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)