Sec. 23-32 (8.01). - Permits to import tangible personal property.
Latest version.
In order to prevent the illegal importation into the applicable taxing district of
tangible personal property which is subject to the tax, and to strengthen and make
more effective the manner and method of enforcing payment of the tax imposed by this
article, the collector is hereby authorized and empowered to put into operation a
system of permits whereby any person or dealer may import tangible personal property
by truck, automobile, or other means of transportation other than a common carrier,
without having said truck, automobile or other means of transportation seized and
subject to legal proceedings for its forfeiture. Such system of permits shall require
the person or dealer who desires to import tangible personal property into the applicable
taxing district, which property is subject to the tax imposed by this article, to
apply to the collector or his assistants for a permit stating the kind of vehicle
to be used, the name of the driver, the license number of the vehicle, the kind or
character of tangible personal property to be imported, the date, the name and address
of the consignee, and such other information as the collector may deem proper or necessary.
Such permits shall be free of cost to the applicant and may be obtained at the office
of the collector.
(Ord. of 4-14-87)
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