Laserfiche WebLink
<br /> C. For each license issued under the provisions of this Chapter, a fee <br /> of five dollars ($5.00) shall be paid and shall accompany the application. An <br /> annual fee of five dollars ($5.00) shall be paid for each year or fraction thereof for <br /> which such license is issued or renewed. No license shall be issued until the <br /> required fee has been paid in full. <br /> D. It shall be the duty of each licensee, to obtain a renewal of his <br /> license if he participates in special events in the city or is liable to account for the <br /> tax provided for in this Chapter. <br /> E. No license shall be transferable. <br /> F. The finance director may, after a reasonable notice and opportunity <br /> for hearing, revoke the license of any person found to have violated any provision <br /> of this title. <br /> G. Any person engaged in the business of selling tangible personal <br /> property at retail in the city without having secured a license therefore, except as <br /> specifically provided in this Chapter, shall be guilty of a violation of this Chapter. <br /> Sec. 3.20.250. Taxpayer responsibilities. <br /> A. The tax imposed by this Chapter shall be in addition to all other <br /> taxes imposed by law, except as othelwise provided in this Chapter. <br /> B. It is unlawful for any retailer to advertise or hold out or state to the <br /> public or to any customer, directly or indirectly, that the sales tax or any part <br /> thereof imposed by this Chapter shall be assumed or absorbed by the retailer or <br /> that it shall not be added to the selling price of the property sold or, if added, that <br /> it or any part thereof shall be refunded. <br /> C. Except as provided in subsection D of this section, each retailer <br /> shall add the tax imposed to the sale price or charge, showing such tax as a <br /> separate and distinct item, and when added, such tax shall constitute a part of such <br /> price or charge, shall be a debt from the consumer or user to the retailer until paid, <br /> and shall be recoverable at law in the same manner as other debts. <br /> D. The tax schedules promulgated under this Chapter shall be used by <br /> such retailer in determining amounts to be included in such sales price. The use <br /> of the schedules referred to such section shall not relieve such retailer from <br /> liability for payment of the full amount of the tax imposed pursuant to this <br /> Chapter. <br /> E. If any retailer during .my reporting period shall collect as sales tax <br /> an amount in excess of the amount of the sales tax imposed under this Chapter, <br /> 26 <br />