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(a) Return required. For the purposes of proper administration of this article and to prevent evasion of taxes imposed, brokers shall be wherever necessary treated as taxpayers for all purposes, and shall file a return and remit the tax imposed on the activity on behalf of the principal. No deduction shall be allowed for any commissions or fees retained by such broker, except as provided in section 19-405, relating to advertising commissions.
(b) Brokers for Vendors. A broker acting for a seller, lessor or other similar person deriving gross income in a category upon which this article imposes a tax shall be liable for such tax, even if his principal would not be subject to the tax if he conducted such activity in his own behalf, by reason of the activity being deemed a "casual" one. For example:
(1) An auctioneer or other sales agent of tangible personal property is subject to the tax imposed upon retail sales, even if such sales would be deemed "casual" if his principal had sold such items himself.
(2) A property manager is subject to the tax imposed upon rental, leasing or licensing of real property, even if such rental, leasing or licensing would be deemed "casual" if his principal managed such real property himself.
(c) Brokers for Vendees. A broker acting solely for a buyer, lessee, tenant or other similar person who is a party to a transaction which may be subject to the tax, shall be liable for such tax and for filing a return in connection with such tax only to the extent his principal is subject to the tax.
(d) Liability of Broker and Principal. The liability of a broker does not relieve the principal of liability except upon presentation to the tax collector of proof of payment of the tax, and only to the extent of the correct payment. The broker shall be relieved of the responsibility to file and pay taxes upon the filing and correct payment of such taxes by the principal.
(f) Location of Business. Retail sales by brokers acting for another person shall be deemed to have occurred at the regular business location of the broker, in a manner similar to that used to determine "out-of-city sales", provided an auctioneer is deemed to be engaged in business at the site of each auction.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 6938, § 19, 4-25-88)