(B) SEAFOOD PROCESSORS AND BROKERS. No seller may allow an exemption under § 6.40.030(U) of this Chapter unless the sale is of processed seafood product processed by the seller, and the consumer first obtains a certificate of exemption for seafood processors and brokers and presents it to the seller at the time of the sale or identifies the certificate by giving its number at the time of the sale.
(C) SALES FOR RESALE. No seller may allow an exemption under § 6.40.030(T) unless the wholesale or retail dealer, person engaged in manufacturing, or licensed building contractor first obtains a certificate of exemption for the specific category of goods for which the exemption is claimed and presents it to the seller at the time of sale.
(D) NEW RESIDENTIAL CONSTRUCTION. No seller may allow an exemption under § 6.40.030(E) unless the property owner or contractor building the new residential construction obtains a certificate of exemption for the specific property or project for which the exemption is claimed and presents it to the seller at the time of sale.
(E) CITY OF UNALASKA PUBLIC WORKS PROJECTS. No seller may allow an exemption under § 6.40.030(AA) unless the contractor or subcontractor building the public works project obtains a certificate of exemption for the specific project for which the exemption is claimed and presents it to the seller at the time of sale.
(F) EXEMPTION CERTIFICATES.
(1) An application for an exemption certificate shall be signed by the consumer where based on the consumer’s tax exempt status. The application shall contain the information reasonably required by the City Clerk.
(2) Sellers, other than non-profits, exempt from collecting tax under § 6.40.030 are not required to obtain an exemption certificate in order to be exempt from the collection and remittance of sales tax on their qualifying sales so long as they maintain a current City of Unalaska business license or are a governmental entity exempt under § 6.40.030(L) or (Z).
(3) The seller shall indicate the certificate number of the consumer on the sales slip and shall account for these sales requiring a certificate of exemption on their sales tax return.
(4) The City Clerk may require such proof as the City Clerk deems reasonable, including an audit of books and records, to determine that a certificate issued for exemption under § 6.40.030(BB) is used solely to obtain an exemption to which the certificate holder is entitled.
(5) The City Manager or designee may permanently revoke an exemption certificate if the consumer entitled to the exemption has been found to have used the exemption certificate to obtain an exemption to which the certificate holder is not entitled or has permitted another to use the exemption certificate to obtain an exemption to which the other person is not entitled.
(G) OTHER EXEMPT SALES. A seller shall determine in the first instance whether a sale is exempt under this chapter. If a seller fails to document tax exempt sales by completing forms provided by the City identifying the category and exemption certificate number in good faith and submitting completed forms with the seller’s sales tax return, then the seller is liable to the City for the uncollected tax, plus any applicable interest and penalty. Should a dispute arise between the consumer and seller as to whether or not any sale is exempt from taxation under this Chapter, the seller shall collect and the consumer shall pay the tax and the seller shall issue to the consumer a receipt or application for refund form as prescribed by the City Clerk showing the names of the seller and the consumer, the items purchased, the date, price, amount of tax paid, and a brief statement of the basis for the claim of exemption.
(H) The burden of establishing any tax exemption is on the claimant.
(Am. Ord. No. 2003-05, passed 5-6-03; Am. Ord. 2004-07, passed 7-27- 04; Am. Ord. 2016-10, passed 5-24-16; Am. Ord. 2022-02, passed 2-8-22)