4.16.150 Tax receipts | Bethel Municipal Code

4.16.150 Tax receipts.

A. The following types of businesses shall provide a cash register receipt for all sales transactions, including those that are wholly exempt from taxes:

1. Retail Sellers. To include, but not be limited to, supermarkets, sellers of fuel, boutiques, stores;

2. Restaurant/eating establishments;

3. Movie theaters;

4. Coffee stands.

B. The following types of businesses shall provide either a receipt or an invoice for all sales transactions, including those that are wholly exempt from taxes:

1. Construction;

2. Trades. For example, plumbing, electrical, carpet installation, etc.;

3. Professional Services. For example, accounting, tax preparation, veterinary care;

4. Transient lodging.

C. Receipt Exceptions. The following types of businesses are exempt from the receipt/invoice requirements as outlined below:

1. Lessors. When a valid rental agreement exists covering the period for which the rent amount was received;

2. Vending machine sales;

3. Insurance sales;

4. Legal Services. When such services are performed under a contract or other agreement for services;

5. Vehicles for Hire. Provided registration and licensing are up to date with the city.

D. Each receipt or invoice shall:

1. Be dated; and

2. Be sequentially prenumbered, but may be sequentially machine-numbered if the number printed on the receipt or invoice is machine-generated; and

3. Show the quantity, description and price of the goods sold, services rendered or sold or rentals made; and

4. Show the amount of the sales tax on the sale.

E. The seller shall, whenever feasible, separately state the tax to the buyer on each taxable transaction. When not feasible to state separately, the seller shall prominently display a sign indicating the imposition of the tax.

F. Exempt Sales. If any part of the sale is exempt, it must be shown on the sales receipt. Exempt sales can only be made upon showing of a valid exemption card or certificate. For each such sale, the seller shall:

1. Record the date of the sale; and

2. Record the exempt card/certificate number presented (when applicable); and

3. Record the expiration date for the exempt card/certificate presented (when applicable); and

4. Record the name of the person making the exempt sale; and

5. Record the name of the entity/business claiming the exemption; and

6. Record the receipt number for the sale. [Ord. 17-39 § 2.]