Division 4 — RULES AND REGULATIONS

The rules and regulations of the State Board of Equalization pertaining to the interpretation, administration and enforcement of the "Sales and Use Tax Law," insofar as applicable shall apply to the interpretation of this Part until specifically abandoned by the rules and regulations adopted by the Council pursuant to this Part.

The inclusion of any clause, portion, or part of the "Sales and Use Tax Law," Part 1 of Division 2 of the Revenue and Taxation Code of the State, verbatim in this Part shall not in or of itself be deemed to exclude any of the remaining provisions of said "Sales and Use Tax Law" that are made a part hereof by reference only.

Every retailer maintaining a place of business in the City shall apply to the Clerk for authorization to collect the tax imposed by this Part. Any retailer not maintaining a place of business in the City may apply to the Clerk for authorization to collect the tax hereby imposed. Upon receipt of any application in such form as required by him, the Clerk, in the case of a retailer maintaining a place of business in the City, shall authorize, and in the case of a retailer not maintaining a place of business in the City, may authorize the applicant to make such collections and to forward the same to the Clerk.

Every retailer selling tangible personal property for use or other consumption in the City and which retailer maintains a place of business in the City or acts through agents located in the City and which retailer is not licensed under the provisions of Part 3 of this Chapter shall register with the Clerk and give the name and address of such agent or agents and office or other places of business in the City.

Every person using or otherwise consuming in the City tangible personal property purchased from a retailer, is liable for the tax; provided, however, no tax shall be due hereunder if the tax imposed by Part 3 of this Chapter has been paid on the sale of such property. The liability of such person is not extinguished until the

tax has been paid to the City except that a receipt from a retailer authorized pursuant to Subsection 2644.3 hereof to collect the tax given to the purchaser pursuant to Subsection 2645.1 hereof, is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.

Except as otherwise specifically exempted, the tax hereby imposed applies to all tangible personal property located in the City and purchased from the retailer; provided, however, that if the retailer in good faith takes from the purchaser a certificate that the property was purchased prior to the effective date of this Part or was not purchased for use or consumption in the City and has not been nor will be so used or consumed, he shall be relieved of liability to collect and pay the tax. The certificate shall be signed by him and bear the name of the purchaser, shall indicate the address of the purchaser and the place where such tangible personal property will be used or consumed, the date of purchase, and shall be substantially in such form as the Treasurer may prescribe.