§ 5.18.250. Exemptions—Seller's liability for incorrect determination—Buyer's protest—Appeals.

A.

A seller shall determine in the first instance whether a sale is exempt under this chapter. However, if a seller incorrectly determines that a sale is exempt, and does not collect the tax from the buyer, then the seller is liable to the borough for the uncollected tax.

B.

If the seller determines that a sale is not exempt, but the buyer believes the sale to be exempt, then the buyer may protest the tax by paying the tax at the time of sale and filing a certificate of protest form with the borough, no later than 60 days after the date of sale. The seller shall collect the protested tax at the time of the sale.

C.

If the seller determines that a sale is exempt, the seller can request a determination on whether a sale is exempt by filing a certificate of protest form with the borough, no later than 60 days after the date of sale. The seller shall continue to collect the tax at the time of sale, until the seller receives a determination from the borough.

D.

The mayor will rule on each protest by sending to the buyer or seller a written determination on the protest. If the protest is allowed, a refund of the sales tax paid will be remitted to the buyer with the determination.

E.

Either the buyer or seller may appeal the mayor's determination to superior court pursuant to KPB 5.18.140(C).

(Ord. No. 2016-31 , § 7, 9-6-16; Ord. No. 94-27, § 8, 1994; Ord. No. 90-48, § 1(part), 1990; Ord. No. 84-74, § 1(part), 1985)