Valley frontiersman., 1951-07-27

ner as the tax is assessed and collected In addition to the aforesaid penalty. in- terest at the rate of six C6esl per centun per annum on the delinquent tax from the date of delinquency until paid shall scrue and be collected in the same man ner the delinquent tax is collected
 Such returns shall show such further information the City Clerk may require to enable him to compute correctly and collect the tax herein levied. In addition to the information required on returns the City Clerk may request and the tai< payer must furnish any information deemed necessary for a correct computation of the tax. Such taxpayer shall compute and remit to the City Clerk the required tax due for the preceding month and the remittance or remittances of the tax must accompany the returns herein required. If 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 in Sections : and g.
 IL shall be the duty of every taxpayer required to make a return 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 de- termine the amount of tax due hereunder and such other records of goods wares merchandise and other subjects of tax ation under this Ordinance as will sub- stantiate and prove the accuracy of such returns. It shall also be the duty of every person who makes sales for resale to keep records of such sales which shall be sub- ject to examination by the City Clerk or any authorized employee thereof while engaged in checking or auditing the re- cords of any taxpayer required to make report under the terms of this Ordinance.
 "a lin hs, City of Palmer and be preserved for 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 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 upon the persons making the sale.
 SECTION T The tax levied hereunder shall be paid by the consumer or user 70 the seller. and it shall be the duty of each and every seller of the City of Palmer to 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 G), Sec tion 3, shall be paid by the owner andIor operator thereof.
 Sellers shall add the tax imposed under this Ordinance or the average equivalent thereof. to the sales price charge, and when so added such tax shall constitute a part of such price charge and shall be a debt from the consumer user to the vendor until paid. and shall be recover able at law in the same manner as other debts. Performers and sellers of services shall be considered sellers for the pur- pose of this Section.
 Sellers shall add this tax to the sale price service charge in strict accordance with the following scale:
 CHARGE TAX