§ 7-411. PERSONAL PROPERTY TO WHICH TAX APPLIES.  


Latest version.
  • Except as otherwise specifically exempted, the tax hereby imposed applies to all tangible personal property used or consumed in this city; provided, however, that if the seller in good faith, takes from the purchaser a certificate that the property was purchased prior to April 1, 1950, or was not purchased for use or consumption in this city and has not been nor will be so used or consumed, he shall be relieved of liability to collect and pay the tax. The certificate shall be signed by and bear the name of the purchaser, shall indicate the address of the purchaser and the place where such tangible personal property will be used or consumed, the date of purchase, and shall be substantially in such form as the Controller may prescribe. (Orig. Ord. 3669; Am. Ord. 5308, 1958).