Sec. 130-168. Marketplace sales.
(a)
(1) A marketplace facilitator engaged in business in the city is required to collect and remit sales or use tax on all taxable sales made by the marketplace facilitator or facilitated for marketplace sellers to customers in the city regardless of whether the marketplace seller for whom sales are facilitated would have been required to collect sales or use tax had the sale not been facilitated by the marketplace facilitator. A marketplace facilitator has all the liabilities, obligations, and rights of a retailer under this article.
(2) The liabilities, obligations, and rights set forth under this article are in addition to any requirements the marketplace facilitator has under this article if it also offers for sale tangible personal property, products, or services through other means.
(3) Except as provided in subsection (b) of this section, a marketplace seller, with respect to sales of tangible personal property, products, or services made in or through a marketplace facilitator's marketplace, does not have the liabilities, obligations, or rights of a retailer under this article if the marketplace seller can show that such sale was facilitated by a marketplace facilitator:
a. With whom the marketplace seller has a contract that explicitly provides that the marketplace facilitator will collect and remit sales tax on all sales subject to tax under this article; or
b. From whom the marketplace seller requested and received in good faith a certification that the marketplace facilitator is registered to collect sales tax and will collect sales tax on all sales subject to tax under this article made in or through the marketplace facilitator's marketplace.
(b)
(1) If a marketplace facilitator demonstrates to the satisfaction of the finance director that the marketplace facilitator made a reasonable effort to obtain accurate information regarding the obligation to collect tax from the marketplace seller and that the failure to collect tax on any tangible personal property, products, or services sold was due to incorrect information provided to the marketplace facilitator by the marketplace seller, then the marketplace facilitator, but not the marketplace seller, is relieved of liability under section 130-160 for the amount of the tax the marketplace facilitator failed to collect, plus applicable penalties and interest.
(2) If a marketplace facilitator is relieved of liability under subsection (b)(1) of this section, the marketplace seller is liable under this section and section 130-160 for tax the marketplace facilitator failed to collect, plus applicable penalties and interest.
(3) Subsection (b)(1) of this section does not apply to any sale by a marketplace facilitator that is not facilitated on behalf of a marketplace seller or that is facilitated on behalf of a marketplace seller who is an affiliate of the marketplace facilitator.
(c) With respect to any sale a marketplace seller makes that is not facilitated by a marketplace facilitator in a marketplace, the marketplace seller is subject to all of the same licensing, collection, remittance, filing and recordkeeping requirements as any other retailer. (Ord. No. 2020-17, § 2, 6-22-2020)