§ 82-112. Scope of tax; tax paid in other jurisdiction.
Latest version.
(a)
It is not the intention of this article to levy a tax upon articles of tangible personal
property imported into the city, or produced or manufactured in the city for export;
nor is it the intention of this article to levy a tax on bona fide interstate commerce.
It is, however, the intention of this article to levy a tax on the sale at retail,
the use, the consumption, the distribution and the storage to be used or consumed
in the city of tangible personal property, after it has come to rest in the city and
has become a part of the mass of property in the city.
(b)
The provisions of this article shall not apply in respect to the use or consumption,
distribution or storage of tangible personal property for use or consumption in the
city upon which a like tax equal to, or greater than, the amount imposed by this article
has been paid in another city, the proof of the payment of such tax to be according
to rules and regulations made by the collector of revenue of the state. If the amount
of tax paid in another city is not equal to, or greater than, the amount of tax imposed
by this article, then the dealer shall pay an amount sufficient to make the tax paid
in the other city, and in this city, equal to the amount imposed by this article.
(City Code 1965, § 21-35)
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