§ 3.20.530. Transition period.

As a result of the delayed effective date of this chapter, sellers have been provided sufficient time to prepare for the implementation of this new sales tax code. Such preparation must include, among other things, the procurement of the necessary equipment, hardware and/or software, to comply with the mandatory record-keeping provision of Sections 3.20.190 and 3.20.200 of this chapter. Except as set forth below, no additional implementation or preparation time may be granted to sellers after the effective date of this new sales tax code. However, sellers who have taken timely, verifiable, good faith steps to comply with the provisions of this chapter and, yet, through extraordinary circumstances beyond the control of the seller, need additional time to comply with the provisions in this chapter, may be granted a one-time extension, up to ninety additional days, by the finance director with the approval of the city manager, in order to facilitate full and complete compliance with this chapter. Requests for such additional time to comply with this chapter, shall be in writing, setting out the specific, extraordinary circumstances, which merit consideration for additional time. Inadvertence, neglect or delay on the part of a seller is not grounds for an extension of time. Only one extension may be granted to any given seller. No extensions may be granted which would take full and complete compliance past September 30, 2004. After expiration of any extension given, all sellers must be in full and complete compliance with the provisions of this sales tax code, including the mandatory record-keeping provisions of Sections 3.20.190 and 3.20.200 of this chapter. This section does not apply to the obligations of sellers under this chapter to collect and remit applicable sales taxes mandated by this chapter. The collection and remission of the city's six percent sales tax must be done in a timely manner, regardless of any extensions of time sought for other obligations imposed by this chapter. Likewise, all the remedies, penalties and interest assessed for failure to properly collect and remit the city's six percent sales tax are applicable to sellers who fail to do so, as required by this chapter.

(Ord. 04-10 § 2 (part), 2004).