Agenda 07/11/2000 - Laserfiche WebLink

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TUESDAY, June 27, 2000 §21-78 Duty of Seller Goini' Out of Business. Whenever any seller required to collect and pay to the City a tax under this article shall cease to operate or otherwise dispose of h,is business, any tax payable under this article shall become immediately due and payable and such person shall immediately make a report and pay the tax due. §21-79 Gratuity and Service Charges. Where a purchaser provides a gratttity for an employee of a seller, and the amount of the gratuity is wholly in the indiscretion of the purchaser, the gratuity is not subject to the tax imposed hereby, whether paid in cash to the employee or added to the bill and charged to the purchaser's account, provided in the latter case, the full amount of the gratuity is turned over to the employee by the seller. An amount or percent, whether designated as a gratuity, tip, or service charge, that is added to the price of the food and beverages by the seller, and required to be paid by the purchaser, as a part of the selling price, is subject to the tax imposed by this ordinance. §21-80 Discount. For the purpose of compensating sellers for the collection of the tax imposed by this Article, every seller shall be allowed three (3) percent of the amount of the tax due and accounted for in the form of deduction on his monthly return; provided, the amount due is not delinquent at the time of payment. §21-81 Enforcement: duty of Commissioner of Revenue. The Commissioner of Revenue shall promulgate roles and regulations for the interpretation, admini- stration, and enforcement of this Article. It shall also be the duty of the Commissioner of Revenue to aster- taln the name of every seller liable for the collection of the tax imposed by this article, who falls, refuses or neglects to collect such tax or to make the reports and remittances required by this article. The Commission- er of Revenue may have issued a summons for such person and may serve a copy of such summons upon such person in the manner provided by law. One (1) return of the original summons shall be made to the general district court for the City. Police powers are ;hereby conferred upon the Commissioner of Revenue and his duly authorized deputies, assistants, employees, and agents while engaged in their duties pursuant to . this Article, and they shall exercise all the powers and authorities of police officers in performing such duties. §21-82 Procedure upon failure to collect, report, etc. If any seller, whose duty is to do so shall fail or refuse to collect the tax imposed under this article and to make within the time provided in this article, the reports and remittances mentioned in this article, the Commissioner of Revenue shall proceed in such a manner as he may deem best to obtain facts and informa- tion on which to base his estimate of the tax due. As soon as the Commissioner of Revenue shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax payable by any seller who has failed or refused to collect such tax and to make such report and remittance, he shall pro- ceed to determine and assess against such seller the tax and penalties provided by this article and shall notify