§ 53-28. Retailer responsible for payment of tax.

(a)

Amount. Every retailer shall, irrespective of other provisions of this article, be liable and responsible for the payment of an amount equivalent to four and thirty-one one-hundredths (4.31) percent of the retailer's taxable sales of tangible personal property, products, or services specified in this article, except:

(1)

Aviation and railway fuel, as to which the rate of four cents ($0.04) for each gallon purchased shall apply;

(2)

Automotive vehicles when they are for any term of thirty (30) days or less hired for use, rented, leased or transferred under a grant of a license to use, as to which a rate of taxation as set forth in subsection 53-27(b)(2) shall apply;

(3)

Food and beverages not exempted from taxation under subsection 53-26(8) of this article, as to which the rate of four (4) percent shall apply;

(4)

For each of which respective rates aforesaid the retailer shall be liable for an equivalent amount;

(5)

Every retailer shall, on its return, round each calculation, as directed on such form as the manager may require, to the nearest whole dollar and remit the rounded amount. In rounding under this section, any amount of forty-nine cents ($0.49) or less shall be rounded down, and any amount of fifty cents ($0.50) or higher shall be rounded up.

(b)

Returns: Content, form, etc. Every taxpayer shall, on or before the twentieth day of each month, make a return to the manager for the preceding calendar month and remit to the manager simultaneously therewith, the total amount due the city. Returns of the taxpayer, or his duly authorized agent, shall contain such information and be made in such a manner and upon such forms as the manager may prescribe, and the manager may by regulation extend the time up to one (1) year for making returns and paying the tax due.

(c)

Exemption; burden of proof. The burden of proving that any retailer is exempt from collecting and returning the tax upon any goods sold or taxable services rendered by the retailer, and from paying over the same to the manager, shall be on the retailer, and such proof shall be by a preponderance of evidence.

(Ord. No. 666-81, § 1, 12-14-81; Ord. No. 638-84, § 12, 12-3-84; Ord. No. 536-85, § 2, 10-15-85; Ord. No. 465-86, § 4, 7-28-86; Ord. No. 480-86, § 2, 8-5-86; Ord. No. 717-86, § 2, 10-27-86; Ord. No. 557-87, § 2, 10-5-87; Ord. No. 302-88, § 2, 5-23-88; Ord. No. 69-89, § 2, 2-21-89; Ord. No. 597-93, § 1, 8-2-93; Ord. No. 660-93, § 1, 8-30-93; Ord. No. 141, § 1, 2-22-00; Ord. No. 773-02, § 2, 9-30-02; Ord. No. 1027-02, § 1, 12-16-02; Ord. No. 556-06, § 3, 8-7-06; Ord. No. 400-09, § 1, 7-20-09; Ord. No. 614-09, § 2, 10-26-09; Ord. No. 449-14, § 3, 8-11-14, elec. 11-4-14; Ord. No. 260-16, § 1, 5-9-16; Ord. No. 528-17, § 7, 6-26-17; Ord. No. 641-18, § 3, 7-16-18; Ord. No. 1420-18, § 3, 12-10-18)

Cross reference

Excess collections; failure to remit collections, § 53-41; collection and refund of disputed tax, §§ 53-42, 53-43; refusal to make return; estimate of taxes; penalty; notice; assessment, § 53-49; tax lien, § 53-59; violations; evasion of collection or payment of tax, § 53-70.