§ 8-2.114. Burden of Proof Upon Permittee, User or Consumer.

For the purpose of the proper administration of this article, and to prevent evasion of the sales tax, it shall be presumed that all gross receipts are subject to the tax until the contrary is established by the permittee.

For the purpose of the proper administration of this article and to prevent evasion of the use tax and the duty to collect the use tax, it shall be presumed that tangible personal property sold by any person in the City or from any person in the City or sold or purchased for delivery into the City, is sold for use or other consumption in the City, until the contrary is established by the user or consumer.

(Sec. 14, Ord. 1088-N.S.)