Seward seaport record., 1949-08-30
COLLECTION SCALE
Tax

l.ol lO Z.Zt .O4 2.25 to 250 .O5 2.51 to 3.24 .O6 3.25 to $50 ............................... O7 3.51 to 4.24 .O8 4.25 to 4.50 ......................... .O9 4.51 to 500 ............................... 10 | over So.OO .-.....-....-... straight 296 / (D) A vendor who Willfully or in- 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 1 the provisions of this Ordinance or remlts 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 misde- ineanor, ana upon conviction there o1 shall be fined not more than one hundred dollars ($1O0O0D. and | upon conviction for a second or other subsequent offenses, shall be lined not more than five hundred dollars ($500.00), or Imprisonment In the City Jail for not more than thirty (30) 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 ot systemizing an adequate method of collecting this tax, may nave an opportunity to elect op January l of each year whether he aeslres to assume and pay the tax himself by applying to the City Clerk for authority to assume the tax.
 Anyone who so elects to assume or to pay the tax in lieu of making lhe 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- hshment a placard stating permis- sion has been granted for him to assume the Sales and Service Tax. Tn this 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 under the applicable provisions of thls Ordinance becomes and re- mains delinquent for period of i've days (5), the taxpayer forfeits ms clam to the three per cent 'o 12) discount and must remit to tn City Clerk one hundred per cent 'Ioo 70 of 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 a de- posltory and providing for admin istration.
 lA) All monies accumulated un- | eii~ tSiAilo Ol lIllS OfQ1ndnCe e 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 diverted to any other than herein stipulated except that the City Council may direct the City Clerk 10 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. inn proving or increasing public edu- catlonal 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 (210 of one dollar ($1OO 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 levied llDOD Who1ocolo b,,c;poce or