(A) Except as to motor vehicles and other items of tangible personal property which must be titled or registered under a state law, but which cannot be so titled or registered without a use tax receipt or exemptions determination from the State Department of Revenue, every retailer maintaining a place of business in the village and making sales of tangible personal property for use in the village, whether the sales are made within or without the village shall, when collecting the tax from the purchaser, give the purchaser, if demanded, a receipt therefor in the manner and form prescribed by the Village Clerk. The receipt shall be sufficient to relieve the purchaser from further liability from the tax to which the receipt may refer.
(B) Each retailer shall list with the Clerk the names and addresses of all his or her agents operating in the village and the location of any and all of his or her distribution or sale houses, offices or other places of business in the village.
(Prior Code, § 35.093) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999