Seward seaport record., 1949-09-02
COLLECTION SCALE
Sales
Tax = [.

l.0l to Z.Z4 ()4 2.25 to 2.50 ........................... .O5 2.51 to 3.24 .............................. O6 3.25 to $50 .......................... .O7 3.51 to 424 OR 4.25 to 4.50 ............................... .Oo 4.51 to 500 .............................. 10 Over $500 ............... straight 29 CD A vendor Who willfully or in tentlonally fails, neglects or refuses to collect the full amount of the tax imposed by this Ordinance or Wlllfully or Intentionally fails, ne- glects or refuses to comply With the provisions of this Ordinance or remlts or rebates to a consumer or user, either directly and by Whatsoever means, all or any bari of the tax levied by this Ordinance snail be deemed guilty of misde- meanor, and upon conviction there ot shall be fined not more than one hundred dollars (S1OO.OO). and upon conviction for second or otner subsequent offenses, shall be 1lned not more than five hundred dollars, ($500.00), or imprisonment Tn the City Jail for not more than thlrty (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 diff culty of systemizing an adeouate method of collecting this tax. may nave an opportunity to elect on January of each year whether he ueSlreS to assume and pay the tax hlmself by applying to the Citv Clerk for authority to assume the 1 tax. ~
 Anyone who so elects to assume or to pay the tax in lieu of making the collection will be required to pay 23o on the entire gross book sales of his establishment and must furnish and post up in his estab- iishnent a placard stating permis- sion has been granted for him to assume the Sales and Service Tax Ill thls Act required to be assessed
 SECTION 5-Discount.
 At the time of transmitting the returns required under this Ordi- nance to the City Clerk, the person or persons filing such returns shall remit herewith to the City Clerk | except as hereinafter provided nlnety-seven per cent (979o) of the tax due under this Ordinance. and ] the failure to remit such tax at the tune of filing the returns shall cause said tax to become delin- quent; provided however, in the event the payment of any tax due unoer the applicable provisions of ] thls Ordinance becomes and re- i mains delinquent for period of i've days (5), the taxpayer forfeits ms claim to the three Der cent 'o1o1 discount and must remit to tn City Clerk one hundred per cent Nloo Io) 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.
 ! SECTION 6-Designating de- posltory and providing for admin , istration. ! tA) All monies accumulated un- der the terms of this Ordinance snail 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 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 its 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, im- proving or increasing public edu- 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
 (2%) of one dollar ($1.OO) only per passenger and two per cent (2%) for two dollars ($2.00) only per trip for transportation of freight.
 (B) There shall be no sales tax