Ordinance 2020-1797 - Laserfiche WebLink

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Every retailer subject to the collection of the disposable bag tax shall display a sign in a location outside or inside of the business, viewable by customers, alerting customers to the City's disposable bag fee. Sec. 3.34.110 Requirement for disposable paper bags. No retailer shall provide any paper bag that is not a recycled paper bag. Sec.3.34.120 Exemptions. The provision of disposable bags to a customer who is a participant in a federal or state food assistance program is exempt from the imposition of tax levied by Section 3.34.030. The burden of proving that any taxpayer is exempt from collecting or paying sales tax shall be on the taxpayer. Sec. 3.34.130 Unlawful acts. It shall be unlawful for any retailer, consumer or any other person subject to this Chapter: A. To fail to make any required return by the due date; B. To make any false or fraudulent return or other filing under this chapter; C. To make any false statements in any return or in any other filing permitted or required by this chapter; D. To fail to make payment to the finance director by the due date of any taxes collected or due the City, or any interest or penalty due the City; E. To evade the collection or payment of any taxes collected or due the city or the payment of interest or penalty due the City; F. To fail to pay by the due date such tax, interest, penalty; G. To aid or abet another in any attempt to evade payment of such tax, interest, or penalty; H. To issue to the City a check in payment of any taxes collected or due the City or in payment of penalty or interest due the City, which check is dishonored by the drawee of the check. In any prosecution for a violation of this subsection, introduction of the check dishonored by the drawee, bearing notice of such dishonor from the drawee, shall constitute in evidence a prima facie showing that such check was issued by the drawer at a time when the drawer had on deposit Ordinance No. 1797, Series 2020 Page 9of11