Seward seaport record., 1949-08-30

tE) Gross recelptS or proceeds from servicing, freezing, storing, handling or wharfing of fish or any | other commodities awaiting ship ment or in the process of being shipped.
 (F) Gross receipts or proceeds derived from sales to the United States Government, Territory of Alaska, City of Seward, or any of | it's political subdivisions.
 GO Gross receipts or proceeds derived from medical or dental services rendered, and from the sale of medicinal preparations when pre- scribed in writing by any licensed practitioner.
 SECTION g. Tax due when Filing of returns, records.
 (A) The tax levied hereunder shall be due and payable at the expiration of each months busi- ] ness by any person or corporation | liable for the payment of any tax l due under this Ordinance and for | the purpose of ascertaining the 1 amount of the tax payable under | this Ordinance, it shall be the duty | of all taxpayers on or before the 1 10th day of the month immediately | following the close of each month to deliver to the City Clerk upon forms prescribed and furnished by i him, returns under Oath, showing the gross receipts or gross proceeds arising from all sales taxable or nOn-taXable under this Ordinance, during the proceeding month; and thereafter like returns shall be pre- pared and delivered to the said City Clerk by all such taxpayers on Or before the 10th day of each succeeding month.
 Such returns shall show such further infoInation as the City | Clerk may require to enable him to compute correctly and collect the | tax herein levied. In addition to | the information required on re- turns, the City Clerk may request and the taxpayer must furnish any | information deemed necessary for correct computation of the tax. Such taxpayer shall compute and remit to the City Clerk the required tax due for the proceeding month, and the remittance or remittances Of the tax must accompany the re- turns herein required.
 If not paid on or before the 10th day of each month immediately following the close of each month, l the tax shall be delinquent from 1 such date, and collection will be enforced under the terms of the Ordinance as set forth in para graph four of Section Four l (B) It shall be the duty of every taxpayer required to make a re- turn and pay any tax under this Ordinance, to keep and preserve suitable records of the gross daily sales together with invoices of pur- chases and sales, bills of lading, bills of sale and other pertinent records and documents which may be necessary to determine the amount of tax due hereunder and such other records of goods, wares, merchandise and other subjects of 1 taxation under this Ordinance as | will substantiate and prove the ac- curacy of such returns. It shall also be the duty of every person who makes sales for resale to keep rec ords of such sales which shall be l subject to examination by the City Clerk or any authorized employee thereof while engaged in checking or auditing the records of any tax payer required to make a report under the terms of this Ordinance, and cause the books to be audited and examined.
 All such records shall remain in the City of Seward and be pre- served for a period of three (3) years, unless the City Clerk in writing. has authorized their de- struction or disposal at an earlier date, and shall be open to examin- ation at any time by the City Clerk or any authorized employee there of while engaging in checking such records. The burden of proving that a sale was not taxable sale shall be upon the person or persons making the sale.
 SECTION 4 4-Vendor's duty to collect tax-Failure to comply-Re- bate to consumer prohibited-Pen alty.
 1 (A) The tax levied hereunder shall be paid by the consumer or user to the vendor, and it shall be l the duty of each and every vendor