Page:United States Statutes at Large Volume 63 Part 1.djvu/165

 63 STAT.] 81ST CONG., 1ST SESS.-CH. 146-MAY 27, 1949 incorporated in and made applicable to this title. A permit shall be issued to such vendor or retailer, without charge, to pay the tax and collect reimbursement thereof as provided herein. Such permit may be revoked at any time by the Collector who shall thereupon give notice thereof to the vendor or retailer. PAYMENT OF TAX BY PURCHASER SEC. 215. If a purchaser has not reimbursed for the tax such vendors or retailers as are required or authorized to pay the tax, as the case may be, such purchaser shall file a return as hereinafter provided and pay to the Collector 2 per centum of the total sales prices of property and services purchased at retail sale. EXEMPTIONS SEC. 216. The tax imposed by this title shall not apply to the following: (a) Sales upon which taxes are imposed under title I of this Act. (b) Sales exempt from the taxes imposed under title I of this Act. (c) Sales upon which the purchaser has paid a retail sales tax or made reimbursement therefor to a vendor or retailer under the laws of any State or territory of the United States. COLLECTION OF TAX SEC. 217. The provisions of sections 131, 132, and 133 of title I of this Act are hereby incorporated in and made applicable to this title. SEC. 218. Every vendor or retailer not engaging in business in the District who has been expressly authorized to pay the tax imposed by this title and collect reimbursement therefor, and every vendor engaging in business in the District, may, in the discretion of the Collector, be required to file with the Collector a bond not exceeding the amount of $10,000 with such sureties as the Collector deems neces- sary, and for such duration not exceeding five years as the Collector deems necessary, conditioned upon the payment of the tax due from any vendor or retailer for any period covered by any return required to be filed under this title. UNLAWFUL ADVERTISING SEC. 219. The provisions of section 134 of title I of this Act are hereby incorporated in and made applicable to this title. RETURNS AND PAYMENT OF THE TAX SEO. 220. The provisions of sections 135, 136, 137, and 138 of title I of this Act are hereby incorporated in and made applicable to this title. Every vendor, and every vendor or retailer not engaging in business in the District who is expressly authorized to pay the tax, shall file returns and pay the tax in accordance with the provisions of such sections applicable to the filing of returns and the payment of the tax and as shall be prescribed by regulation. SEC. 221. (a) Every purchaser who is required to pay a tax under this title shall file a return with the Assessor within twenty days after the end of each calendar month. Such returns shall show the total sales prices of all tangible personal property and services purchased at retail sale upon which the tax imposed has not been paid by the purchaser to vendors or retailers, the amount of tax for which the purchaser is liable, and such other information as the Assessor deems necessary for the computation and collection of the tax. 127 Ante, p. 112. Ante, pp. 117,118. Filing of bond by vendor. Ante, p. 118. Ante, pp. 118,119. Monthly return.

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