§ 4.18.185. Collection by retailer—Purchaser's receipt.  


Latest version.
  • Every retailer maintaining a place of business in the county and making sales of tangible personal property for storage, use or other consumption in the county, not exempted under Sections 4.18.250 to 4.18.345 of this chapter, inclusive, shall, at the time of making the sales or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder under this article, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the department.

(Ord. 1011 § 1 (part), 1987)