§ 8-2.111. Application for Authorization to Collect Use Tax.  


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  • Every retailer maintaining a place of business in this City and making sales of tangible personal property for use or consumption in this City shall apply to the Director of Finance for authorization to collect the tax hereby imposed from any person purchasing property from such retailer the use or consumption of which is taxable hereunder.

    Any retailer not maintaining a place of business in this City may apply to the Director of Finance for authorization to collect the tax hereby imposed from any person purchasing property from such retailer the use of which is taxable hereunder. Upon receipt of any application for such form required by him, the Director of Finance shall in the case of retailers maintaining places of business in the City, and may in the case of a retailer not maintaining a place of business in the City, authorize the applicant to make such collection and forward the same to the Director of Finance.

    Every agent, salesman or solicitor making sales of tangible personal property for use or consumption in this City whose company or employer has not applied for a permit to collect the tax hereby imposed shall apply to the Director of Finance for authorization to collect the tax hereby imposed from any person purchasing property from such retailer, company or employer, the use of which is taxable hereunder.

(Sec. 11, Ord. 1088-N.S.)