Valley frontiersman., 1951-08-03

nes as the tax is assessed snd collected im addition tn the afurusBid penalty. Inc terrxs at ghs rate of sis NGA pcf rcnturu per annum on ths dslinqusut tas from the aats of aelinauencs untn paid shai arrue and be collected tn the sarar man neF the dslinaupmt tes ts collected
 Such returns shah show such furthef information at fhe CitN Clerk may require Co rnsrlr hsrn to compute correctly and colloes ths tax herein lesisd In addition to the information required on TstUrns the Cfty Clsfk may request and the ta q payer must furnish ans information deemed neccssarN for correct computation Of the ths Such taxpayer shall compute and remit Co ths City Clerk the required tas due fer the preceding month snd the remittance or rcnitiAnoes of the taS must accompany the returns herein required lf not paid on or before the last day of each month the tax shall be delinquent from such date and collection Will be enforced under the terms of this Ordinance as set forth "a Sections and Q
 II shall be the duty Of every taxpayer required 10 make 8 return and pay ang tax under this Ordinance. to keep and preserve suitable records of the gross daily sales together with invoices of pur- Chases ana safes. bills of laatnE bills of sale and other pertinent records and documents which may be necessary 10 de- termine the amount of tax due hereunder and such other records of Ioods. wares merchandise and other subjects Of tax ation under this Ordinance as will sub- stantiate and prove the accuracy Of such returns IL shall also be the duty of every person who makes sales for resale to Keep records of such sales which shall be sub feet to examination by the City Clerk or any authorized employee thereof while engaged in checking auditing the re- cords of any taxpayer required 10 make report under the terms of this Ordinance.
 All such records shall remain in the City of Palmer and be preserved for period of three (3l years, unless the City Clerk in writing has authorized their de- struction or disposal at an earlier date, and shall be open to examination at any time by the City Clerk or any authorized em- ployee thereof while engaged in checking such records. The burden of proving that a sale was not taxable sale shall be upo1 the persons making the sale
 SECTION The tax levied hereunder shall be paid by the consumer or user 70 the seller, and if shall be the duty of each and every seller of the City of Palmer 10 collect from the consumer or user the full amount of the tax imposed by this Ordin- ance. except that the tax on receipts or proceeds from the various mechanical de- vices as stipulated in Paragraph d), Sec tion g. shall be paid by the owner and/o or operator thereof
 Sellers shall add the tax imposed under this Ordinance or the average equivalent thereof to the sales price or charge, and when so added such tax shall constitute a part of such price or charge and snail De a debt from the consumer or user to the vendor until paid, and shall be recover able at law in the same manner as other debts Performers and or sellers of services shall be considered sellers for the pur- pose of this Section.
 Sellers shall add this tax to the sale price or service charge in strict accordance with the following scale: