§ 22-75. Collection of tax from dealer.

(a)

The tax imposed by this article shall be collectible by the collector on behalf of the authority from all persons engaged as dealers.

(1)

The collector is duly authorized and empowered to carry into effect the provisions of this article, and in pursuance thereof to make and enforce such rules as he may deem necessary. Such regulations when promulgated shall have the full force and effect of law. Promulgation shall be accomplished by publication at least one (1) time in the official journal of the authority.

(2)

The collector may employ such personnel, including legal counsel on a fee or salary basis, as are necessary to assist in the collection of the taxes imposed hereunder.

(3)

Any duly authorized representative or deputy of the collector, when acting under his authority and direction, shall have the same power as is conferred upon the collector by this article.

(4)

The collector may conduct hearings and administer oaths, and examine under oath, any dealer and the directors, officers, agents and employees of any dealer, and any other witness, relative to the business of such dealer in respect to any matter incident to the administration of this article.

(b)

On all tangible personal property imported or caused to be imported, from other states or other political subdivisions of this state, or foreign countries, and used by him, the dealer, shall pay the tax imposed by this article on all articles of tangible personal property so imported and used, the same as if the said articles had been sold at retail for use or consumption in the authority. For the purposes of this article, the use, or consumption, or distribution, or storage to be used or consumed in the authority of tangible personal property, shall each be equivalent to a sale at retail, and the tax shall thereupon immediately levy and be collected in the manner provided herein, provided there shall be no duplication of the tax in any event.

(c)

A credit against the use tax imposed by this article shall be granted to taxpayers who have paid a similar tax upon the sale or use of the same tangible personal property in another taxing authority. The credit provided herein shall be granted only in the case where such taxing authority, to which a similar tax has been paid grants a similar credit:as provided herein, provided that members of the armed forces who are residents of the authority and whose orders or enlistment contracts stipulate a period of active duty of two (2) years or more and who purchase automobiles outside of the authority, while on such tour of active duty shall be granted such credit in connection with the purchase of such automobiles whether or not the taxing authority to which such tax thereon has been paid grants a similar credit as herein provided. The proof of payment of a similar tax to another taxing authority shall be made according to rules and regulations promulgated by the collector. In no event shall the credit be greater than the tax imposed by the authority upon the particular tangible personal property which is the subject of the use tax imposed by this article.

(Ord. No. 8416, § 5, 4-15-96)