Ordinance 1966-356 - Laserfiche WebLink

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SECTION 13. TREASURER FORMULATES RULES. To provide uniform methods of adding the tax, or the average equivalent thereof, to the selling price, it shall be the duty of the Treasurer to formulate and promulgate, after hearing, appropriate rules and regulations to effectuate the purpose of this ordinance. SECTION 14. SPECIAL ACCOUNTING BASIS FOR REMITTANCE OF TAX. If the accounting methods regularly employed by the vendor in the transaction of his business, or other conditions, are such that reports of sale made on a calendar month basis will impose unnecessary hardship, the Treasurer may, upon request of the vendor, accept reports at such intervals as will, in his opinion, better suit the convenience of the taxpayer, and will not jeopardize the collection of the tax. SECTION 15. TAX ON PROCEEDS FROM CREDIT SALES, ETC. In case of a sale upon credit, a contract for sale (wherein is provided that the price shall be paid in installments and title does not pass until a future date), chattel mortgage, or conditional sale, there shall be paid upon each payment upon the account of purchase price, that portion of the total tax which the amount paid bears to the total purchase price. The Treasurer may authorize a retailer doing business wholly or partly on a credit basis to make returns on the basis of cash actually received. There- after the retailer shall make returns and pay taxes on that basis until further order of the Treasurer. SECTION 16. GROSS RECEIPTS TAX INFORMATION TO BE CONFIDENTIAL. 16-1. Except in accordance with judicial order or as otherwise herein provided, the Treasurer, his agents, clerks, and employes shall not divulge any information gained from any return filed under the provisions of this article. - 10 -