Sec. 36-168. Reports to commissioner of the revenue by persons leasing property for use for sale of oil products.
(a) Every person who lets or sublets any property in the city to any other person to be used for the sale of oil products, or which permits any property owned or leased by him to be used for such purpose by any other person, other than his employee, shall report to the commissioner of the revenue on January first of each license year the name of the person to whom such property has been let, sublet or permitted to be used. Such information shall be reported to the commissioner at any other time upon the written request of the commissioner.
(b) If, for any reason, such lease, sublease or permission is terminated during any license year, and a new lease, sublease or permission is granted to a different person for such purpose, the name of such different person shall be immediately reported to the commissioner of the revenue. (Tax Code 1941, § 122)
Last updated date: 10/23/2006 4:15:21 PM