§ 20-210. 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 subsection (f) of this section. The dealer shall have the same right in respect to collecting the tax from the purchaser, or in respect to nonpayment 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 parish council 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, to the sale price or charge, which 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, and to collect all of the tax imposed by this article, on or before April 1, 1999, or in the case of dealers commencing business after April 1, 1999, or opening new places of business after such date, within three 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 the collector, provided any dealer that has heretofore made such filing pursuant to any prior ordinance providing for the levy and collection of a sales and use tax is not required to make an additional filing hereunder. The collector shall, within five 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 therefor, 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 certificate 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's ceasing to do business at the place therein named.

(e)

A manufacturer, wholesaler dealer, jobber or supplier shall refuse to accept a certificate that any property upon which 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 tax paid by him upon property thereafter resold by him, and upon the receipts from which he shall have collected and paid over to the parish 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, semi-trailer, motor bus, house trailer, or any other vehicle subject to the state vehicle registration license tax shall be collected as provided in this section. The tax levied by this article on any such vehicle shall be paid to the vehicle commissioner as the agent of the state collector of revenue at the time of application for a certificate of title or vehicle registration license and no certificate of title or vehicle registration license shall be issued until the tax has been paid.

(g)

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 is required by the state Vehicle Registration License Tax Law (R.S. 47:451 et seq.).

(h)

The tax levied by this article on the use of any such vehicle in the unincorporated area of 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.).

(1)

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 vehicles purchased and traded in and the sales or use tax to be paid, along with such other information as may be required. 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.

(2)

It is not the intention of this section to grant an exemption from the tax levied by 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 sales and use taxes on vehicles from the vendor to the vehicle commissioner as agent for the secretary of the state department of revenue and taxation, and to provide a method of collection of the tax directly from the vendee or user by the vehicle commissioner as agent of said secretary of the department of revenue in accordance with an agreement by and between said secretary of the department of revenue or the vehicle commissioner as agent therefor and the parish council, the execution of which agreement is hereby authorized. Said tax so collected for said secretary of the department of revenue shall be paid to the parish council and sent to the collector as soon as possible, and in any event at least once each quarter, all in accordance with the said agreement.

(3)

The provision contained in R.S. 47:301(10) 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 subject to the provisions of this subsection. Isolated or occasional sales of vehicles are hereby defined to be sales at retail and as such are subject to the tax.

(i)

All auctioneers shall register as dealers and shall display their registration to the public as a condition of doing business in the parish. Such auctioneers or the company which they represent shall be responsible for the collection of the tax authorized herein and shall report and remit same as provided by this article.

(j)

Contracts for the membership in health and fitness clubs are subject to the tax authorized herein and shall be due and payable on a monthly basis computed on the amount paid each month less any actual imputed interest or collection fees or unpaid reserve amounts not received by a health and fitness club, provided no tax shall be due or payable on amounts collected on such contracts prior to the effective date of the tax.

(k)

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 the 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.

(l)

Where the tax collected for any period is in excess of one percent, the total collected must be paid over to the collector, less the commission to be allowed the dealer as hereinafter set forth.

(m)

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 parish council, 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 parish council within 15 days after such sale was made or rendered.

(n)

For the purpose of compensating the dealer in accounting for and remitting the tax levied by this article, each dealer shall be allowed 1.1 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. of 2-2-1999(2), § 4)