Ordinance 2002-1375 - Laserfiche WebLink

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general penalty provisions set forth in Section 1.28.010, unless otherwise expressly provided in this Chapter. PART 2 -- SALES TAX Sec. 3.20.200. Levy of tax; rate. A. There is hereby levied, and there shall be collected and paid, a sales tax equal to three percent (3%) of the purchase price of tangible personal property at retail or the furnishing of services, except that for the ten-year period beginning on January 1, 1994, the amount shall be three and three-eighths (3%) percent of the purchase price thereof, in accordance with Ordinance 1119 (Series 1993), approved by the registered electors of the city on November 2, 1993. B. It shall be unlawful for any seller to fail to collect, or any consumer to fail to pay, a tax levied by this Chapter, including the tax on any sale on which exemption is disputed. Sec. 3.20.210. Property and Services Taxed. The sales tax is imposed upon the property and services as set forth in this section; provided, however, that no such tax is shall be charged on any sale of seventeen cents ($0.17) or less.* A. TANGIBLE PERSONAL PROPERTY: The sales tax is imposed upon the purchase price paid or charged upon all sales and purchases of tangible personal property at retail. B. EXCHANGED PROPERTY: In the case of retail sales involving the exchange of property: The sales tax is imposed on the purchase price paid or charged, including the fair market value of the property exchanged at the time and place of the exchange, excluding, however, from the consideration or purchase price, the fair market value of the exchanged property if: (1) Such exchanged property is to be sold thereafter in the usual course of the retailer's business; or (2) Such exchanged property is a vehicle and is exchanged for another vehicle and both vehicles are subject to licensing, registration, or certification under the laws of this state, including, but not limited to, vehicles operating upon public highways, off-highway recreation vehicles, watercraft, and aircraft. * Persons responsible for collection should note that items G through M below are taxable by the City though exempt from state tax as of the July 1, 2002 effective date of this Chapter. 12