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to collect sales tax had the sale not been facilitated by the marketplace <br />facilitator. <br />(2) A marketplace facilitator shall assume all the duties, <br />responsibilities, and liabilities of a retailer or vendor under this chapter. <br />Marketplace facilitators shall be liable for the taxes collected from <br />marketplace sellers or multichannel sellers. The City may recover any <br />unpaid taxes, penalties, and interest from the marketplace facilitator that is <br />responsible for collecting on behalf of marketplace sellers or multichannel <br />sellers. <br />(3) The liabilities, obligations, and rights set forth under this <br />chapter are in addition to any duties and responsibilities of the marketplace <br />facilitator has under this chapter if it also offers for sale tangible personal <br />property, products, or services through other means. <br />(4) A marketplace seller, with respect to sales of tangible <br />personal property, products, or services made in or through a marketplace <br />facilitator's marketplace, does not have the liabilities, obligations, or rights <br />of a retailer under this chapter if the marketplace seller can show that such <br />sale was facilitated by a marketplace facilitator: <br />(a) With whom the marketplace seller has a contract that <br />explicitly provides that the marketplace facilitator will collect and <br />remit sales tax on all sales subject to tax under this chapter; or <br />(b) From whom the marketplace seller requested and <br />received in good faith a certification that the marketplace facilitator <br />is registered to collect sales tax and will collect sales tax on all sales <br />subject to tax under this chapter made in or through the marketplace <br />facilitator's marketplace. <br />(5) If a marketplace seller makes a sale that is not facilitated by <br />a licensed marketplace facilitator in a marketplace, the marketplace seller is <br />subject to all of the same licensing, collection, remittance, filing and <br />recordkeeping requirements as any other retailer. <br />(6) Auditing. With respect to any sale, the City shall solely audit <br />the marketplace facilitator for sales made by marketplace sellers or <br />multichannel sellers but facilitated by the marketplace. The City will not <br />audit or otherwise assess tax against marketplace sellers or multichannel <br />sellers for sales facilitated by a marketplace facilitator. <br />Se�tion 4. No obligation to collect the sales and use tax required by this ordinance may be <br />applied retroactively. Responsibilities, duties and liabilities described in this ordinance of a <br />marketplace facilitator, marketplace seller, or multichannel seller begin upon the earlier of when <br />Ordinance No, 1827, Series 2022 <br />Page 5 of 7 <br />