Sec. 130-202. Proration as applied to certain construction equipment.
(a) Construction equipment which is located within the boundaries of the city for a period of more than 30 consecutive days shall be subjected to the full applicable use tax of the City.
(b) With respect to transactions consummated on or after January 1, 1986, construction equipment which is located within the boundaries of the city for a period of 30 consecutive days or less shall be subjected to the City's use tax in an amount calculated as follows: The purchase price of the equipment shall be multiplied by a fraction, the numerator of which is one and the denominator of which is 12, and the result shall be multiplied by 3.75 percent.
(c) In order to avail himself or herself of the provisions of subsection (b) of this section, the taxpayer shall comply with the following procedure:
(1) Prior to or on the date the equipment is located within the boundaries of the City, the taxpayer shall file with the city sales tax division an equipment declaration on a form provided by the City. Such declaration shall state the dates on which the taxpayer anticipates the equipment will be located within and removed from the boundaries of the City, shall include a description of each such anticipated piece of equipment, shall state the actual or anticipated purchase price of each such anticipated piece of equipment, and shall include such other information as reasonably deemed necessary by the City.
(2) The taxpayer shall file with the City an amended equipment declaration reflecting any changes in the information contained in any previous equipment declaration no less than once every 90 days after the equipment is brought into the boundaries of the City or, for equipment which is brought into the boundaries of the city for a project of less than 90 days duration, no later than ten days after substantial completion of the project.
(3) The taxpayer need not report on any equipment declaration any equipment for which the purchase price was under $2,500.00.
(d) If the equipment declaration is given as provided in subsection (c) of this section, as to any item of construction equipment for which the customary purchase price is under $2,500.00 which was brought into the boundaries of the city temporarily for use on a construction project, it shall be presumed that the item was purchased in a jurisdiction having a local sales or use tax as high as 3.75 percent and that such local sales or use tax was previously paid. In such case the burden of proof in any proceeding before the City, the executive director of the department of revenue, or the district court shall be on the City to prove such local sales or use tax was not paid.
(e) If the taxpayer fails to comply with the provisions of subsection (c) of this section, the taxpayer may not avail himself or herself of the provisions of subsection (b) of this section and shall be subject to the provisions of subsection (a) of this section. However, substantial compliance with the provisions of subsection (c) of this section shall allow the taxpayer to avail himself or herself of the provisions of subsection (b) of this section.
(f) Exemptions in section 130-198 shall not apply to this section. (Code 1979, § 36-98; Ord. No. 2021-64, § 8, 11-22-2021)