4.16.450 Transition period.
A. Sellers already licensed to do business at the time of the passage of this chapter shall be provided the following timelines for compliance:
1. Equipment. Sellers shall have six (6) months from the date of the passage of this chapter to implement all of the requirements for compliance with the necessary equipment, hardware and/or software requirements.
a. Except as set forth herein, no additional implementation or preparation time may be granted to sellers except for those who have taken timely, verifiable, good faith steps to comply with the provisions of this chapter and yet, through extraordinary circumstances beyond the control of seller, need additional time to comply.
b. In such cases, the finance director may grant no more than ninety (90) additional calendar days.
c. Requests for such additional time to comply shall be in writing, setting out the specific, extraordinary circumstances which merit consideration for additional time.
d. Inadvertence, neglect or delay on the part of a seller is not grounds for an extension of time.
e. Only one (1) extension may be granted to any given seller.
2. Sales Tax Collection Certificate. Existing businesses shall register.
3. Filing Status Changes. Sellers already licensed to do business within the city of Bethel who are filing other than as now prescribed in this chapter shall have six (6) months from the date of passage of this chapter to change their filing status to meet the new requirements as set out herewith. This change will not apply to those sellers specifically notified by the finance director to remain monthly due to poor sales tax payment history.
4. Seasonal Businesses. Sellers who wish to change their status to a seasonal business may do so any time after the passage of this chapter.
B. This section does not apply to the obligations of sellers under this chapter to collect and remit applicable sales taxes mandated by this chapter. The collection and remission of the city’s sales tax must be done in a timely manner, regardless of any extensions of time sought for other obligations imposed by this chapter. Likewise, all the remedies, penalties and interest assessed for failure to properly collect and remit the city’s sales tax obligations are applicable to sellers who fail to do so, as required by this chapter. [Ord. 17-39 § 2.]