A. Alcoholic Beverage Sales By The Drink: Any retailer selling malt, vinous, or spirituous liquors by the drink may include in his sales price the tax levied under this chapter; provided, that no such retailer shall advertise or hold out to the public in any manner, directly or indirectly, that such tax is not included as a part of the sales price to the consumer.
B. Vending Machine Sales: Any vending machine operator may include in his sales price the tax levied under this chapter, provided that no such retailer shall advertise or hold out to the public in any manner, directly or indirectly, that such tax is not included as a part of the sales price to the consumer.
C. Combined Sales Of Services And Personal Property: Every retailer or vendor conducting a business in which the transaction between the vendor and the consumer or purchaser consists of the supply of tangible personal property and services in connection with the maintenance or servicing of same, shall be required to pay the tax levied under this chapter upon the full contract price, unless application is made to the town manager for permission to use a percentage basis or reporting the tangible personal property sold and the services supplied under such contract. The town manager is hereby authorized to determine the percentage based upon the ratio of the tangible personal property included in the consideration as it bears to the total of the consideration paid under said combination contract or sale which shall be subject to the tax levied pursuant to the provisions of this chapter. This section shall not be construed to include terms upon which the tax is imposed on the full purchase price as defined in section 3-2-5 of this chapter, nor shall it be construed as an allowance for the vendor to fail to itemize to the customer the taxable, and nontaxable portions of the bill.
D. Method Of Payment Determined By The Town Manager: The town manager shall have the discretion to enter into an agreement with taxpayers to allow for payment of required taxes on an installment basis when such a method would be equitable for the taxpayer and the town.
E. Sales By Qualified Nonprofit Organizations: Nonprofit organizations selling taxable tangible personal property or services as defined by this chapter must collect sales tax and purchasers must pay sales tax on such sales, subject to the conditions set forth below. It is the desire of the town council of Winter Park that the taxes collected by qualified nonprofit organizations be retained by the organization as a contribution of additional funds to be used in the course of that organization's charitable service to the community. Therefore, organizations are not required to remit or report sales tax collections to the town provided that the organization meets the following criteria:
1. The organization has been authorized in writing by the internal revenue service as a section 501(c)(3) organization or has been approved in writing by the manager as being a voluntary, not for profit organization whose fundraising activities are primarily for the providing of services; and
2. The town sales tax shall be included in the stated selling price and the total proceeds of the sale of taxable tangible personal property or services shall be retained and expended by the qualifying organization to provide charitable services; and
3. The activity at which taxable tangible property or service is being sold is an occasional business activity specifically held for fundraising; and
4. The organization applies to the town manager on an annual basis for a special license to be conspicuously displayed at all eligible fundraising events and provides access to any financial records or documents necessary to determine compliance with this subsection E. (Ord. 225, Series of 1994)