Rule 41. - Leased departments.

Where a store has leased certain of its departments to other persons for the selling of tangible personal property to consumers, each such leased department shall make separate monthly returns, if the lessee keeps his own books and makes his own collections on accounts of sales at retail. If the store leasing such departments keeps the books for the leased departments and makes collections on accounts of their sales, the store may, as agent for the lessee, make separate returns for such departments and pay the taxes due. But the lessee shall not be relieved of this liability under the ordinance in case the store fails to make the proper returns or fails to pay taxes due.