Seward seaport record., 1949-08-26
COLLECTION SCALE
Tax

25 to 50 .Ol .5I to 124 .O2 | 1.25 to 150 ........................ .O3 1.51 to 224 .O4 ] 225 to 250 .O5
 25l to 3.24 ....................... .O6
 325 to $50 ..,.....,.,.................... .O7 3.51 to 4.24 ...................... .O8 425 to 450 ........................... .O9 4.51 to 800 .......................... 10 Over $500 ...--........... straight 2% (D) A vendor who Willfully or in- l tentionally fails, neglects or refuses to collect the full amount of the
 tax imposed by this Ordinance or Willfully or Intentionally fails, ne
 glects or refuses to comply with the provisions of this Ordinance.
 or remits or rebates to a consumer
 or user, either directly and by Whatsoever means, all or any part of the tax levied by this Ordinance shall be deemed guilty of a misde-
 meanor, and upon conviction there Of shall be fined not more than | one hundred dollars (S1OO.OO), and upon conviction for a second or other subsequent offenses, shall be fined not more than five hundred
 dollars (S5OOOOD, or imprisonment
 in the City Jail for not more than ! thirty (3O) days, or both.
 (E) Provided: It is provided, ! however, that in cases where the vendor or Servicor finds it neces-
 sary to absorb the tax herein levied because of the expense or diffi-
 culty of systemzing an adeuuate
 method of collecting this tax, may nave an opportunity to elect on
 January l of each year whether he
 desires to assume and pay the tax l himself by applying to the City Clerk for authority to assume the 1 tax.
 Anyone who so elects to assume
 or to pay the tax in lieu of making l the collection will be required to | pay 2% on the entire gross book
 sales of his establishment and must ] furnish and post up in his estab-
 lshment a placard stating permis-
 slon has been granted for him to assume the Sales and Service Tax,
 In this Act required to be assessed. OES HUN 0-DlScOunt.
 At the time of transmitting the
 returns required under this Ordi-
 nance to the City Clerk, the person
 or persons filing such returns shall l remit herewith to the City Clerk,
 except as hereinafter provided.
 ninety-seven per cent (979o) of the
 tax due under this Ordinance. and | the failure to remit such tax at | the time of filing the returns shall
 cause sad tax to become delin-
 quent; provided however, in the
 event the payment of any tax due
 under the applicable provisions of | this Ordinance becomes and re- mains delinquent for a period of
 five days (5), the taxpayer forfeits hlS clam to the three per cent ! t3 Io) discount and must remit to
 tn City Clerk one hundred per cent | 'lOo1o) oT the tax due. This dis
 count is allowed the seller or
 vendor to compensate for his keep
 ing sales tax records, filing returns
 and remitting the tax when due as
 required by this.
 1 SECTION 6-Designating a de-
 pository and providing for admin istration.
 ] (A) All monies accumulated un-
 der the terms of this Ordinance
 shall be deposited by the City ! Clerk with the Bank of Seward in
 an account to be titled "Education
 and Public Health and Sanitation,
 and no part of these funds may be l diverted to any other than herein
 stipulated except that the City
 Council may direct the City Clerk
 to invest any portion thereof in
 United States Government Bonds,
 pending it's immediate need for
 those stipulated purposes. (B) Expenditures from this fund
 may be made at the discretion of
 the City Council, by Resolution or
 Ordinance, but only for the pur-
 pose of operating, maintaining, inn
 proving or increasing public edu- i cational facilities, public health,
 and sanitation SECTION 7-
 (A) By Carriers, truckmen,
 busses, cabs, etc., handling trans portation of passengers or freight
 originating or terminating within
 the City of Seward, shall pay a
 service tax charge of two per cent
 (29o) of one dollar ($1.0O only per
 passenger and two per cent (2%) for two dollars (S2 00) 0nlv nor trin