(a) Any person
who acquires tangible personal property from a retailer, whether or
not such retailer is located in this City, when such person stores
or uses said property within the City.
(b) Any retailer
not located within the City, selling, renting, leasing, or licensing
tangible personal property for storage or use of such property within
the City, may obtain a License from the Tax Collector and collect
the Use Tax on such transactions. Such retailer shall be liable for
the Use Tax to the extent such Use Tax is collected from his customers.
(c) Every agent
within the City of any retailer not maintaining an office or place
of business in this City, when such person sells, rents, leases, or
licenses tangible personal property for storage or use in this City
shall, at the time of such transaction, collect and be liable for
the tax imposed by this Article upon the storage or use of the property
so transferred, unless such retailer or agent is liable for an equivalent
excise tax upon the transaction.
(d) Any person
who acquires tangible personal property from a retailer located in
the City and such person claims to be exempt from the City Privilege
or Use tax at the time of the transaction, and upon which no City
Privilege Tax was charged or paid, when such claim is not sustainable.
(e) Every person
storing or using tangible personal property under the conditions of
a warranty, maintenance, or service contract.
