§ 7-408. PERSONS LIABLE TO TAX.

Every person using or otherwise consuming in this city tangible personal property purchased from a seller, is liable for the tax; provided, however, no tax shall be due hereunder if the tax imposed by Article 3 of Chapter 7 of this Code, as now enacted or as hereafter amended, has been paid on the sale of such property. His liability is not extinguished until the tax has been paid to the city, except that a receipt from a seller authorized pursuant to Section 7-407 to collect the tax, given to the purchaser pursuant to Section 7-409, is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers. (Orig. Ord. 4260).