§ 22-74. Collection of tax by dealer.

(a)

The tax levied by this article shall be collected by the dealer from the purchaser or consumer, except as provided for the collection of the tax on motor vehicles in section 22-74(f) of this article. The dealer shall have the same right in respect to collecting the tax from the purchaser, or in respect to non-payment of the tax by the purchaser, as if the tax were a part of the purchase price of the property, or charges for services, and payable at the time of the sale; provided, however, that the governing body shall be joined as a party plaintiff in any action or proceeding brought by the dealer to collect the tax.

(b)

Every dealer located outside the authority making sales of tangible personal property for distribution, storage, use or other consumption in the authority shall, at the time of making sales, collect the tax imposed by this article from the purchaser.

(c)

The dealer shall, as far as practicable, add the exact amount of the tax imposed under this article, or the average equivalent thereof, in conformity with the rules and regulations to be issued by the collector, to the sale price or charge, and when added, such tax shall constitute a part of such price or charge and shall be a debt from the purchaser or consumer to the dealer, until paid and shall be recoverable at law, in the same manner as other debts. Any dealer who neglects, fails or refuses to collect the tax herein provided shall be liable for and pay the tax himself.

(d)

In order to aid in the administration and enforcement of the provisions of this article, on or before July 1, 1996 or in the case of dealers commencing business after July 1, 1996, or opening new places after such date, within three (3) days after such commencement or opening, every dealer purchasing or importing tangible personal property for resale shall file with the collector a certificate of registration in a form prescribed by him. The collector shall within five (5) days after such registration, issue without charge to each dealer who purchases or imports for resale, a certificate of authority empowering such dealer to collect the tax from the purchaser, and duplicates thereof, for each additional place of business of such dealer. Each certificate or duplicate shall state the place of business to which it is applicable. Such certificates of authority shall be prominently displayed in all places of business of the dealer. A dealer who has no regular place of doing business shall attach such certificate to his cart, stand, truck or other merchandising device. Such certificate shall be nonassignable and nontransferable and shall be surrendered immediately to the collector upon the dealer ceasing to do business at the place therein named.

(e)

A manufacturer, wholesale dealer or jobber shall refuse to accept a certificate that any property upon which a tax is imposed by this article is purchased for resale, and shall collect the tax imposed by this article, unless the purchaser shall have filed a certificate of registration and received a certificate of authority to collect the tax imposed by this article; provided, however, that the payment of the tax by such purchaser shall not relieve the purchaser of the duty herein imposed upon such purchaser to collect the tax upon any resale made by him; but such purchaser who shall thereafter file a certificate of registration and receive a certificate of authority to collect the tax may, upon application therefor, receive a refund of the taxes paid by him upon property thereafter resold by him, and upon the receipts from which he shall have collected and paid over to the authority the tax herein imposed.

(f)

The tax imposed by this article upon the sale or use of any motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semitrailer, motor bus, house trailer, or any other vehicle subject to the Louisiana vehicle registration license tax of the State of Louisiana shall be collected as provided in this section.

(1)

The tax levied by this article on any such vehicle shall be paid to the vehicle commissioner as agent of the collector of revenue of the State of Louisiana, at the time of application for a certificate of title or vehicle registration license. No certificate of title or vehicle registration license shall be issued until the tax has been paid.

a.

The tax levied by this article on the sale of any such vehicle shall be due at the time of registration or any transfer of registration as required by the Vehicle Registration License Tax Law of the State of Louisiana (R.S. 47:451. et seq.).

b.

The tax levied by this article on the use of any such vehicle in the authority shall be due at the time first registration in the authority is required by the Vehicle Registration License Tax Law (R.S. 47:451, et seq.).

(2)

Every vendor of such a vehicle shall furnish to the purchaser at the time of sale a sworn statement showing the serial number, motor number, type, year and model of the vehicle sold, the total sales price, any allowance for and description of any vehicle taken in trade, and the total cash difference paid or to be paid by the purchaser between the vehicle purchased and traded in and the sales or use tax to be paid along with such other information as the collector by regulation may require. All labor, parts, accessories and other equipment which are attached to the vehicle at the time of the sale and which are included in the sale price are to be considered a part of the vehicle.

(3)

It is not the intention of this section to grant an exemption from the tax levied this article to any sale, use, item or transaction which has heretofore been taxable and this section shall not be construed as so doing. It is the intention of this section to transfer the collection of the sales and use tax on vehicles from the vendor to the vehicle commissioner as agent for the collector of revenue of the State of Louisiana, and to provide a method of collection of the tax directly from the vendee or user by the vehicle commissioner as agent of the collector of revenue in accordance with an agreement by and between the collector of revenue and the governing body, the execution of which agreement is hereby authorized. Said tax so collected for said collector of revenue shall be paid to the authority as soon as possible, and in any event, at least once each month, all in accordance with said agreement. The collector of revenue shall withhold from any such taxes collected for the authority one-half of one (½) percent of the proceeds of such tax so collected, which shall be used by the collector of revenue to pay the cost of collecting and remitting the tax to the authority and remit the remainder of such taxes collected to the collector of the authority.

(4)

The provision contained in section 22-71 of this article which excludes isolated or occasional sales from the definition of a sale at retail is not to apply to the sale of vehicles which are the subject of this section. Isolated or occasional sales of vehicles are hereby defined to be sales at retail and as such are subject to the tax.

(g)

All auctioneers shall register as dealers and shall display their registration to the public as a condition of doing business in the authority. Such auctioneers or the company which they represent shall be responsible for the collection of the tax levied by this article on articles sold by them and shall report and remit to the collector as provided in this article.

(h)

A person engaged in any business taxable under this article shall not advertise or hold out to the public, in any manner, directly or indirectly, that he will absorb all or any part of the tax, or that he will relieve the purchaser from the payment of all or any part of the tax. The dealer shall state and collect and tax separately from the price paid by the purchaser, but his failure to do so shall not be available as a defense to the purchaser in any proceedings brought under this article.

(i)

Where the tax collected for any period is in excess of one percent, the total tax collected must be paid over to the collector, less the compensation to be allowed the dealer as hereinafter set forth. This provision shall be construed with other provisions of this article and given effect so as to result in the payment to the collector of the total tax collected if in excess of one (1) percent.

(j)

Where the purchaser has failed to pay and a dealer has failed to collect a tax upon a sale, as imposed by this article, then in addition to all other rights, obligations and remedies provided, such tax shall be payable by the purchaser directly to the authority and it shall be the duty of this purchaser to file a return thereof with the collector and to pay the tax imposed thereon to the authority within fifteen (15) days after such sale was made or rendered.

(k)

For the purpose of compensating the dealer in accounting for and remitting the tax levied by this article, each dealer shall be allowed two (2) percent of the amount of tax due and accounted for and remitted to the collector in the form of a deduction in submitting his report and paying the amount due by him if the amount due was not delinquent at the time of payment.

(Ord. No. 8416, § 4, 4-15-96)