4.16.180 Special exemption for charitable events.
A. A special sales tax exemption may be granted no more than two (2) times in a calendar year to a nonprofit organization or business exempting the organization or business from the obligation to collect sales taxes on sales of tangible personal property or admissions sold by such organization or business as part of a project to raise funds for a particular charitable project, upon the filing of an application for a charitable project sales tax exemption permit filed not less than thirty (30) days prior to the date for commencement of the exemption on a form required by the city and compliance with each of the following requirements:
1. The nonprofit organization or institution is organized exclusively for religious, educational or charitable purposes;
2. The fundraising project must be to raise funds to be used and expended solely and exclusively for a qualified charitable project as set forth and specified in the application;
3. All proceeds and revenues received from the sales from the project, less only the actual cost of the items sold, including shipping, must be used solely and exclusively for the specific charitable purpose that is identified and approved in the application and permit as issued;
4. Separate accounting records as required by the finance department shall be kept as to all sales; and
5. A tax return on such form as is required by the finance director shall be filed no later than thirty (30) days after the date specified in the application for conclusion of the fundraising project which tax return shall specify:
a. The total amount of gross receipts received;
b. The amount actually paid to the charitable organization to be funded as specified in the application and permit; and
c. Such further and additional information, data and verification as is deemed appropriate by the finance director.
6. Sales taxes collected shall be submitted no later than the last day of the month following the month of collection along with the properly completed tax return form.
B. Requests for exemptions of nine hundred ninety-nine dollars ($999) or less may be approved by the finance director. All requests for exemptions totaling one thousand dollars ($1,000) or more will require city council approval prior to the exemption being granted.
C. In the event a tax return is not filed as herein provided, or if all of the funds are not paid in the manner and to the specific charity as required by the permit, the permittee shall be liable and responsible for payment of the entire amount of sales tax that would have been collected and remitted had the sales not been conducted as sales tax exempt, plus interest and penalties thereon as provided for in this chapter from the date the sales tax amount would have become due. [Ord. 17-39 § 2.]