§ 3.20.070. Use tax.

A.

There is levied and shall be collected a tax on the storage, use, or consumption of alcoholic beverages in the city. The tax shall be at the same rate as the sales tax levied under this chapter.

B.

The buyer shall pay the tax. A person outside the city who receives an order for alcoholic beverages to be shipped by the seller or seller's agent or employee to an address or person in the city shall collect the tax and pay the tax collected or required to be collected to the city in the same manner as required for sales taxes levied by the city. Such seller shall be liable for the payment of the use tax in the same manner as a person who is required to collect the city sales tax on the sale of other goods. The buyer shall be liable to the city for all use taxes not collected by a seller.

C.

The provisions of the chapter applicable to sales tax shall apply to the use tax levied under this section, including, but not limited to, provisions regarding computation, collection, holding, reporting, record keeping, payment to the city, interest, penalties, enforcement, remedies, assessment of delinquent taxes, liability, audit, appeal and refund. When the sales tax provisions are applied to the use tax, the phrase "sales tax" shall be read as "use tax," where appropriate.

(Ord. 04-10 § 2 (part), 2004).