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I t , V <br /> upon the purchaser. The tax imposed hereunder shall be collected <br /> from the purchaser by the retailer, as defined in Section 2 of <br /> this chapter, and remitted to the City as provided herein. The <br /> retailer shall be liable to the City for the amount of tax he is <br /> required to collect. Retailers shall collect the tax from the <br /> purchasers by adding the tax to the selling price of tangible <br /> personal property when sold in the manner prescribed by the <br /> Director. Whenever possible the tax imposed by this chapter <br /> shall, when collected, be stated as a distinct item separate and <br /> apart from the selling price of the tangible personal property. <br /> The tax hereby imposed and not paid to a retailer pursuant to <br /> this Section shall be paid to the City directly by any person <br /> purchasing such property within the City, pursuant to Section 13 <br /> hereof. <br /> 4. EXEMPTIONS. A purchase at retail of the following items <br /> or articles of tangible personal property, or under the following <br /> conditions, shall not subject such purchaser to liability for the <br /> tax imposed by this chapter: <br /> (a) Purchase of farm chemicals. <br /> (b) Purchase of farm machinery and equipment, both new and <br /> used, and including that manufactured on special order, certified <br /> by the purchaser to be used primarily for production agriculture, <br /> including any individual replacement part for such machinery and <br /> equipment, and including such machinery and equipment purchased <br /> for lease and excluding from this exemption motor vehicles <br />