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(a) The sale of a "container" or similar packaging material which contains personal property and which is transferred to the customer with the sale of the product is not taxable as a sale for resale. Examples of such nontaxable containers include, but are not limited to:
(1) Packaging materials sold to a manufacturer of video equipment for containment of the product during shipment.
(2) Cellophane-type wrap sold to a meat department or butcher for containment of the individually wrapped or contained meat.
(3) Bags used to contain loose fungible goods such as fruits, vegetables and other products sold in bulk, where such bags or containers are used to contain and measure the amount purchased by the customer.
(4) Shopping bags and similar merchandising bags sold to grocery stores, department stores or other retailers.
(5) Gift wrappings and gift boxes sold to department stores or other retailers.
(b) Sales of nonrefundable or disposable paper (and similar products such as plastic or styrofoam) cups, lids, plates, bags, napkins, straws, knives, forks and other similar food accessories to a restaurant or others taxable under section 19-455 for transfer by the restaurant to its customer to contain or facilitate the consumption of the food, drink or condiment are sales for resale and not taxable.
(c) Where a retailer imposes a charge for gift wrapping and the charge includes the container, paper, and other appropriate materials, the wrapping charge shall be considered a sale.
(d) Charges for returnable containers, where the charges are imposed on the customer, are subject to tax at the time of the transaction. A credit may be taken for the amount of refund after such refund is made.
(f) The sale of labels to a purchaser who affixes them to a primary container is a sale for resale and not taxable. Directional or instructional material included with products sold are considered to be part of the product and a sale for resale. However, the sale of items such as price tags, shipping tags, and advertising matter delivered to the customer in connection with the retail sale is taxable to the retailer as a retail sale to it, and is not exempt as a sale for resale.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 6938, § 28, 4-25-88; Ord. No. 8440, § 30, 1-23-95)
Aircraft acquired for use outside the state means aircraft, navigational and communication instruments, and other accessories and related equipment sold to:
(1) Any foreign government for use by such government outside of this state.
(2) Persons who are not residents of this state and who will not use such property in this state other than in removing such property from this state. This subsection also applies to corporations that are not incorporated in this state, regardless of maintaining a place of business in this state, if the principal corporate office is located outside this state and the property will not be used in this state other than in removing the property from this state.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 8440, § 31, 1-23-95)
The hiring of mobile equipment (cranes, airplanes, limousines, etc.) is deemed rental, leasing or licensing for use of tangible personal property whenever the charge is for a fixed sum or hourly rate. By comparison, the activity of a common carrier conveying goods or persons for a fee based upon distance, and not time, shall be considered transporting for hire.
(Ord. No. 6674, § 3, 3-23-87)
(a) Each taxpayer shall provide, as a minimum, all of the following when reporting taxes due as provided in this article:
(1) Legal business name of the taxpayer or his agent.
(2) Mailing address of the taxpayer.
(3) City privilege license number of the taxpayer.
(4) Period of time for which the report is intended.
(5) For each category of income to which the taxpayer is subject, for the reporting period, as provided on the official city tax return:
a. All amounts subject to, excluded from, exempt from or deductible from the tax imposed upon that category of business activity, summarized in total as "gross receipts" of that category of business activity.
b. The total amount claimed as excludable, exempted or deducted from such "gross receipts," itemized as provided on the official city tax return, and summarized in total as "total deductions" for that category.
c. The difference between such "gross receipts" and "total deductions" as "net taxable" for that category.
d. The tax due and payable for that category.
(6) That total amount subject to use tax, summarized as "net taxable," and the use tax due and payable for that reporting period.
(7) Any excess tax collected which is due and payable.
(8) Any claimed tax credits against taxes due and payable.
(9) Total amount remitted with the return.
(10) A statement verifying that the information provided on the return is accurate to the best of the preparer's knowledge. Such statement must be accompanied by a dated signature of the preparer, and also show the preparer's title or relationship to the taxpayer.
(11) The tax collector may prescribe and will notify taxpayers of alternative methods for signing, subscribing or verifying any report or statement required to be filed, including but not limited to electronic signatures and/or security codes, and such methods shall have the same validity and consequence as the actual signature or written declaration of the taxpayer or other person required to sign, subscribe or verify the return, statement or other document.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 9840, § 9, 5-5-03; Ord. No. 10043, § 1, 9-27-04)
(a) Any taxpayer electing to change his reporting method shall be permitted to do so only upon filing a written request to the tax collector and after receiving written approval of the tax collector. The approval shall state the effective date of the change.
(b) The tax collector may postpone such approval to allow for examination of the records of the taxpayer and may further require that all tax liability be satisfied up to the effective date of the change.
(c) Failure of the taxpayer to notify the tax collector and await approval before changing the method of reporting will subject the taxpayer to interest and penalties if his original method of reporting would produce higher taxes due the city. When a person makes such change without the consent of the tax collector, the tax collector may audit his books and records to verify the tax liability as of the date of the change.
(d) Any taxpayer who has failed to indicate a choice of reporting method upon the application for a privilege license shall be deemed to have chosen the accrual method of reporting.
(Ord. No. 6674, § 3, 3-23-87)
(a) If a taxpayer refuses or fails to comply in whole or in part with a request to provide records authorized by section 19-555, the tax collector may issue his written administrative request, which shall:
(1) Designate the individual to provide information.
(2) Describe specifically or generally the information to be provided, and any documents sought to be examined.
(3) State the date, time and place in which the individual shall appear before the tax collector to provide the information and to produce the documents sought.
(4) Be directed to:
a. Any director, officer, employee, agent or representative of the person sought to be examined; or
b. Any independent accountant, accounting firm, bookkeeping or financial service retained or employed by such person for any purpose connected with business activity subject to taxation; or
c. Any other person who, in the opinion of the tax collector, has knowledge of facts bearing upon any tax liability of the person or taxpayer from whom information is sought.
(b) The failure of a taxpayer to comply with reasonable requests for records without good reason or cause may, in the exercise of judicial discretion by a court, be held to constitute a failure to exhaust administrative remedies.
(Ord. No. 6674, § 3, 3-23-87)
Evidence that collection of tax due is in jeopardy shall include documentation that:
(1) The taxpayer is going out of business.
(2) The taxpayer has no city privilege license or has no permanent business location in the state.
(3) The taxpayer has failed to timely pay any tax (or penalties and interest thereon) due to the city on three (3) or more occasions within the previous thirty-six (36) calendar months.
(4) The taxpayer has remitted payment by check, which has been dishonored.
(5) The taxpayer has failed to comply with a formal written request of the tax collector made pursuant to regulation 19-555.1.
(Ord. No. 6674, § 3, 3-23-87)
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