§ 53-92. Legislative intent.

(1)

It is hereby declared to be the legislative intent of the city, acting through its duly elected representatives, that, for the purposes of this article, every person who stores, uses, distributes or consumes in the city any article of tangible personal property, product, or any service subject to the provisions of this article, purchased at retail, is exercising a taxable privilege.

(2)

It is hereby declared to be the legislative intent of the city, acting through its duly elected representatives, that, for the purposes of this article, every vendor who is engaged in business in the city and who shall deliver or cause to be delivered to the purchaser in the city any tangible personal property, product, or service taxable herein shall collect the tax imposed by this article upon the basis of an addition of the tax imposed by this article to the purchase price of such property or service that is purchased at any one (1) time by every such purchaser in the manner hereinafter set forth.

(3)

It is hereby declared to be the legislative intent of the city, acting through its duly elected representatives, that the provisions of this article shall apply to any person who has already paid a retail sales tax or a use tax in respect to the sale of tangible personal property, a product, or a service taxable hereunder, to a municipal corporation organized and existing under the authority of the laws or the Constitution of any state in an amount less than the tax imposed by this article, and who thereafter causes tangible personal property, a product, or a service taxable hereunder, to be used, stored, distributed or consumed in the city, but the tax imposed by this article shall, in such event, be measured by the difference between the amount imposed by this article and the amount previously imposed by the other municipality on said sale. If the retail sales tax imposed and paid to such municipal corporation aforesaid is equal to or more than the tax imposed by this article, no tax shall be due hereunder for the exercise of the privilege of using, storing, distributing or consuming such service or personal property in the city.

(4)

It is hereby declared to be the legislative intent of the city, acting through its duly elected representatives, that, for purposes of this article, the tax imposed hereunder be reduced by the amount of such tax which the city is prohibited from collecting under the state and federal Constitutions and laws of the United States by reason of a tax legally imposed and paid, in respect to a sale of tangible personal property, a product, or service taxable hereunder, to another state or local, including municipal, government.

(Ord. No. 667-81, § 1, 12-14-81; Ord. No. 680-87, § 1, 11-23-87; Ord. No. 594-01, § 1, 7-16-01; Ord. No. 528-17, § 13, 6-26-17)