A. Exemption; Burden Of Proof: The burden of proving that any vendor, retailer, consumer or purchaser is exempt from collecting or paying the tax upon any goods sold or purchased, paying the same to the town manager, or from making such returns, shall be on the vendor, retailer, consumer, or purchaser under such reasonable requirements of proof as the town manager may prescribe.
B. Town Manager Powers: The town manager, may require any person by regulation or notice served on such person, to make such return, render such statement or keep and furnish such records, or make such information reports as the town manager may deem sufficient to show whether or not such person is liable under this chapter for payment or collection of the tax imposed herein.
In addition, when in the opinion of the manager if it is necessary for the efficient administration of this section to treat any salesman, representative, peddler, or canvasser as the agent of the vendor, distributor, supervisor, or employer under whom he operates or from whom he obtains tangible personal property sold by him or for whom he solicits business, the manager may treat such agent as the vendor jointly responsible with his principal, distributor, supervisor, or employer for the collection and payment of the tax.
C. Vendor Responsibility For Collection Of Tax: Every retailer or vendor engaged in business and selling at retail as the same are defined in this chapter shall be liable and responsible for the payment of an amount equivalent to five percent (5%) of all sales made by him of commodities or services as specified in section 3-2-6 of this chapter. (See also section 3-2-3 of this chapter, concerning the imposition of taxes.)
D. Vendor Responsibility For Remittance Of Tax: Every retailer or vendor engaged in business and selling at retail as the same are defined in this chapter shall file a return as prescribed herein with the town manager on or before the twentieth day of the month for the preceding month or months under report and remit an amount equivalent to such sales and lodging tax, also any excessive tax collections over such sales and lodging tax. The retailer shall add the tax as a separate and distinct item and such tax shall be a debt from the consumer to the retailer and shall be recoverable at law in the same manner as other debts.
E. New Business Purchases; Sellers And Purchasers:
1. Acquisition Of Business: The Winter Park tax shall be remitted on the price paid for tangible personal property which is acquired with the purchase of a business, and for use in the operation of such business. The tax shall be based on the price paid for such chattels as recorded in the bill of sale or agreement and constituting a part of the total transaction at the time of the sale or transfer, provided the valuation is as great or greater than the fair market value of such merchandise or chattels. Where the transfer of ownership is a package deal made by a lump sum transaction, the tax shall be paid on the book value set up by the purchaser for income tax depreciation purposes, or fair market value if no determination has been made. When a business is taken over in return for the assumption of outstanding indebtedness owed by former owners, the tax shall be paid on the fair market value of all taxable tangible personal property acquired by the purchaser. (See also subsection 3-2-17B, sale of business, of this chapter.)
2. Purchasers Liable For Prior Owner's Unpaid Tax: Purchasers of a business are liable for any unpaid tax of a predecessor. Vendors having outstanding accounts on which sales tax has not been remitted must compute and pay the tax at the time of the sale.
3. Agent Of Seller And Seller Liable For Tax: The taxpayer shall report such tax on the Winter Park sales tax return as prescribed. The seller or his agent will be held liable for sales tax remittance on the sale of a business in the event the purchaser fails to remit the tax due on the purchase.
F. Tax On Credit Sales, Etc.: Whenever tangible personal property is sold, including that sold in conjunction with the sale of a business, which is taxable hereunder, under a conditional sales contract or purchase contract whereby the seller retains title as security for all or part of the purchase price, or whenever the seller takes a chattel mortgage on such tangible personal property to secure all or part of the purchase price, the total tax based on the total selling price shall become immediately due and payable. The tax shall be charged, or collected and remitted by the vendor. No refund or credit shall be allowed to either party to the transaction in case of repossession.
G. Excess Collections; Failure To Remit Collections: If any vendor shall, during any reporting period, collect as a tax an amount in excess of five percent (5%) of his total taxable sales, he shall remit to the town the full net amount of the tax herein imposed and also such excess. If record of town and state sales tax collections are kept separately, the vendor will remit excess of town tax collected over and above five percent (5%) town net taxable sales and service; if there is no separate record kept of town and state tax collections and it is not possible to determine the excess to be remitted to each, the vendor shall remit fifty seven percent (57%) of such excess to the town of Winter Park. The retention by the vendor of any excess of tax collections over five percent (5%) of the total taxable sales of such vendor, or the intentional failure to remit punctually to the town the full amount required to be remitted by the provisions of this chapter, is hereby declared to be a violation of this chapter.
H. Unlawful To Advertise Absorption Of Tax: It shall be unlawful for any taxpayer or vendor to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this chapter will be assumed or absorbed by the vendor or taxpayer or that it will not be added to the selling price of the property sold, or, if added, that it or any part thereof will be refunded. Any person violating this provision of this chapter shall be subject to the penalties herein provided. (Ord. 225, Series of 1994)