§ 20-216. Presumption that property is for sale, use, consumption, etc., in city.

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For the purpose of the enforcement of this article, and the collection of the tax levied hereunder, it is presumed that all tangible personal property, subject to the provisions of this article, imported into this city or held in this city by any dealer is to be sold at retail, used or consumed, or stored for use or consumption in this city, or leased or rented within this city; and is subject to the tax herein levied; provided, that the presumption shall be prima facie only, and subject to proof furnished to the treasurer.

(Ord. No. 173, § 9.01, 11-10-78)

                    
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