§ 3.20.090. Tax added to sales price.

A.

Seller shall add the sales tax to the selling price and, except as provided in subsection D of this section, shall collect the sales tax at the time of the sale. Such sales tax is a debt from the buyer or consumer to the seller until paid, and the same is recoverable at law in the same manner as other debts.

B.

The tax levied under the provisions of this chapter is upon the buyer of goods, rentals or services, but the tax is payable to the city by the seller regardless of whether the seller has collected the same from the buyer. It is the duty of each seller to collect from the buyer or consumer the full amount of the sales tax payable on each taxable sales transaction at the earliest of the time the goods are sold, delivered or paid for, the time rent is due, or the time services are performed or paid for, provided the provisions of this and the preceding sentence do not apply to the extent they are inconsistent with the provisions of subsection D of this section. Every sale which is made within the city, unless explicitly exempted by this chapter or a subsequent ordinance, shall be presumed to be subject to the tax imposed hereunder in any action to enforce the provisions of this chapter.

C.

In cases of payments of the sale price by consideration other than cash or an agreement to deferred payments under subsection D of this section, the seller shall collect the entire sales tax due on the non-cash part of the sale at the time of the sale. The seller who fails to collect the sales tax due at the time of sale is immediately liable for the uncollected part of the sales tax due and shall segregate from the seller's own funds the amount of such uncollected part.

D.

In cases of payment of all or a part of the sale price by installment or deferred payment, the seller may collect the sales tax as if the down payment and each installment or deferred payment were separate, individual sales, with the sales tax computed and paid on the entire principal and interest payment at the time of each payment. If the payment invoice for a deferred sales tax payment does not set out the amount of the sales tax due with the payment, the payment received shall be deemed to include the sales tax which shall be computed using standard accounting principles so as to ensure collection of the city's six percent sales tax. Upon the sale or transfer by the seller of an account from which deferred sales tax payments are still due, the seller shall pay over to the city the amount of the sales tax still due from future payments on the account.

(Ord. 04-10 § 2 (part), 2004).