(A) The Village Clerk may, in his or her discretion, upon application, authorize the collection of the village sales tax by any retailer not maintaining a place of business within the village who, to the satisfaction of the Clerk, furnishes adequate security to ensure collection and payment of the tax. The retailer shall be issued, without charge, a permit to collect the tax.
(B) When authorized as provided in division (A) above, it shall be the duty of the retailer to collect the tax upon all tangible personal property sold to his or her knowledge for use within the village in the same manner and subject to the same requirements, including the furnishing of a receipt to the purchases, if demanded by the purchaser, as a retailer maintaining a place of business within the village. The receipt given the purchaser shall be sufficient to relieve him or her from further liability for the tax to which the receipt may refer. The permit may be revoked by the Clerk as provided herein.
(Prior Code, § 35.094) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999
Cross-reference:
Liability of purchaser; collection; eluding liability, see § 35.118