5.16.100 Collection of sales tax – Addition and separate statement – Exceptions.
A. The buyer shall pay sales tax to the seller at the time of payment for a sale, rental or service subject to sales tax. The seller shall collect sales tax from the buyer at the time of payment for a sale, rental or service subject to sales tax. The seller is responsible for remitting sales tax on all nonexempt sales to the city, regardless of whether the seller collects the sales tax from the buyer. The seller is liable for any sales tax due because of the seller’s incorrect determination of the sales tax rate to be applied.
B. Except as provided in subsection (C) or (D) of this section:
1. The seller shall add the sales tax to the price or charge for the sale, rental or service, showing the tax as a separate and distinct item on any receipt, invoice, statement of account, or other record of the transaction. The sales tax on more than one separately priced item may be shown as a total tax on the aggregate price of all items sold or rented, or services rendered, in a single transaction.
2. The amount of sales tax to be added to the price of a sale, rental or service shall be determined in accordance with the following schedule:
|
Effective December 1, 2019 |
|
|---|---|
|
2.5% Price of Sale, Rental or Service |
Tax |
|
Under $0.19 |
None |
|
$0.20 through $0.59 |
$.01 |
|
$0.60 through $0.99 |
$.02 |
|
$1.00 through $1.39 |
$.03 |
|
$1.40 through $1.79 |
$.04 |
|
$1.80 through $2.19 |
$.05 |
|
$2.20 through $2.59 |
$.06 |
|
$2.60 through $2.99 |
$.07 |
|
$3.00 through $3.39 |
$.08 |
|
$3.40 through $3.79 |
$.09 |
|
$3.80 through $4.19 |
$.10 |
|
Over $4.20, continue on same scale up to $500.00. |
|
3. A seller may not assume, fail to add to the price or charge for a sale, rental or service, or refund to the buyer all or part of the sales tax, or advertise or represent to any person that the seller will do so.
C. Sales tax on sales of gaming property and sales from coin-operated machines is not added to the sales price and collected with each transaction, but is computed and paid as provided in WMC 5.16.045.
D. When it is not feasible for the seller to show the sales tax on each transaction as a separate and distinct item, the seller may elect to remit to the city an amount equal to the seller’s gross receipts divided by 1.025 and multiplied by 0.025 in lieu of stating sales tax separately and adding it to the sales price. A seller makes this election for a calendar year by so indicating on its application for a city business license. A seller who has made this election shall include in each sign that displays prices to its customers a notice, in type no smaller than the type in which prices are displayed, stating, “All prices include 2.5 percent City of Wasilla sales tax.” (Ord. 19-28 § 3, 2019; IM 18-02; Ord. 17-15(AM) § 3, 2017; Ord. 16-14 § 8, 2016; Ord. 16-04 § 3, 2016; Ord. 13-14 § 3, 2013; Ord. 10-19 § 3, 2010; Ord. 07-16 § 2, 2007; Ord. 02-49 § 2, 2002; Ord. 01-38(SUB) § 2, 2001)