Ordinance 2017-1739 - Laserfiche WebLink

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68. "Toll Free Telecommunications Service" means a Telecommunications Service that allows a caller to dial a number without incumng an additional charge for the call. 69 "Use" means the exercise, for any length of time by any person within the City of any nght, power or dominion over tangible personal property or services when rented, leased or purchased at retail from sources either within or without the City from any person or vendor or used in the performance of a contract in the City whether such tangible personal property is owned or not owned by the taxpayer. "Use" also includes the withdrawal of items from inventory for consumption 70. "Use Tax" means the tax paid or required to be paid by a consumer for using, storing, distributing or otherwise consuming tangible personal property or taxable services inside the City. 71. "Wholesale Sales" means a sale by wholesalers to retailers, jobbers, dealers, or other wholesalers for resale and does not include a sale by Wholesalers to users or consumers not for resale; latter types of sales shall be deemed to be Retail Sales and shall be subject to the provisions of this chapter. 72 "Wholesaler" means any person doing an organized wholesale or jobbing business and selling to Retailers, jobbers, dealers, or other Wholesalers, for the purpose of resale, and not for storage, use, consumption, or distnbution. Sec. 3.20.040. - Sales tax defined. Sales tax means the tax that is collected or required to be collected and remitted by a retailer on sales taxed under this' Code. Sec. 3.20.050. - Use tax defined. Use tax means the tax paid or required to be paid by a consumer for using, storing, distnbuting or otherwise consuming tangible personal property or taxable services inside the City. Sec. 3.20.060. - Statute of limitations. A Assessments, collections and hens. The taxes for any penod, together with interest thereon and penalties with respect thereto, imposed by this chapter shall not be assessed nor shall any notice of hen be filed, distraint warrant issued, suit for collection be instituted, or any other action taken to collect the same be commenced, more than three years after the date on which the tax was or is payable In addition, no hen shall continue after such period, except for taxes assessed before the expiration of such penod, in which case such hen shall continue for only one year after the filing of notice thereof. Ordinance No 1739, Series 2017 Page 13 of 31