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HomeMy WebLinkAbout0946 '.' .' ORD~NANCE NO:' 946 ~. j . ,. .JY!>o ~,*l\~ . ro)-' ~ Aij, ORDINANCE' OF ,THE, CITY OF ARCADIA; CALIFORNIA, IMPOSING A,LICENCE TAX'FOR ~ .THE .PRIVILEGE -OF SELLING TANGIBLE, ~ PERSONAL PROPERTY AT"RETAIL, PROVIDING FOR PERMITS :;rORETAlLERS1, PROVIDING FOR THE 90LLECTION AND PAYMENT OF SUCH TAX; AND PRESCRIBING PENALTIES, FOR VIOLATIONS OF T~ PROVISIONS HEREOF. _ , ' I' THE CITY COUNCIL OF ,THE CITY OF ARCADIA; CALIFORNIA; DOES '" ORDAIN AS FOLLOWS: SECTION 1. IMPO~ITION AND RATE OF TAX: For the privilege . . . . -. of selling tangible personal property at retail a tax is hereby,im- posed upon all retailers at the rate of one percent (1%) of the gross , ' receipts of any 'retailer from the sale of all tangible personal prop~ ertu. sold at retail in the: City of Arcadia on or after the 1st day of April, 1956. The license tax imposed by the provisions of this Ordi- , I , nance is in addition to any and all others imposed by any other Ordi- nance of the City of Arcadia. SECTION 2. TAX LEVIED IN SAME MANNER AS STATE TAX. The 'r. tax hereby levied, except as otherwise herein 'provided, is levied in the same manner, to the same extent and under the same conditions as sales taxes are levied pursuant to Part 1 of Division 2 of the Cali- fornia Revenue and Taxation Code known as the IISales and Use Tax Law" as amended and in force on the 1st day of April, 1956. 'SECTION 3.' ADOPTION OF STATE SALES TAX LAW BY REFERENCE: . . .. . EXCEPTIONS: All of the provisions of the "Sales and Use Tax Law" as amended and in force and effect on the 1st day of April, 1956, except the provisions thereof pertaining solely' to the IIUse Tax" and Sec- , , tions 6051, 6052; 6053, 6066, 6067, 6068, 6069, 6070, 6071, 6451, 7052, 7056, 7101, 7102, 7151, 7152, 7153. applicable to sales of ' property at retail, are hereby adopted and made a part of this Ordi- nance as though fully set forth herein, and all provisions of any other' Ordinancej,n: cqnfl1c:t ,there'll! th ,are. ;inappl-icable to this Ordi- , " ..,...' ,. - ~ , . , . , ' , ' , ' '- , i . . ..:-1- " , , ' " , INDEXED 946 'l' ,< : ~. , nance and the tax hereby imposed; provided. however, the term "gross receipts" as used hex:~in, does not include the amount of any tax imposed ,by the State of California, upon or with respect to re- ~ tail sales whether imposed upon the retailer or upon the consumer. All of the provisions of the "Sales and Use Tax Law" hereby adopted. providing for the adoption of rules and regulations and for hearings on the part of the State Board of Equalization. shall be performed by the City CoUncil of the City of Arcadia. ',All other provisions of the "Sales and Use Tax Law" hereby adopted, providing for the performance of official, action on the part of the State Board of Equalization, shall be performed by the City Treasurer. The City of Arcadia shall be deemed substituted for the . ~ St~te of California wherever the State'is referred to in said "Sales and Use Tax Law". The City Attorney ,of Arcadia shall be deemed substituted . -.. for the Attorney ~neral,w~erevep the Attorney . . _ ',1 ~ t ~ ;'.' . '. . . ~. - '. . to in said "Sales and Use Tax Law". , General is referred " " , The City Treasuret .!)h~~l~~~~de~~d substituted for the State Controller wherever the State Controller or State Board of Control is referred'to in s~id, "Sales and Use Tax Law". . , The County of Los Angeles shall be, deemed substituted for the County of Sacramento wherever the County of Sacramento is re- ferred ,to in said "Sa,les' anci Use Tax 'Law". SECTION 4. EXEMPTIONS. '.' I' (A) In addition to those exemptions contained in Part 1 , , , of Division 2 of the Revenue and. Taxation Code o~ the State of Cali- fornia, included in this Or?inance by reference there shall be ex- cluded from the computation of the tax, gross receipts from: (1) Sales made to or by the State of California or any agency. department, political subdivision. district ormunici- pal corporation thereof; :' (2) Sales of property to be consumed in, or incor- porated into the erection, ~onstruction. repair or alteration of -2- either public works or bui~dings belonging to or being constructed by or on behalf of~ ,o'ri '~or:, the ti,se of the United States Government, the State of California or any agency, department, political subdivi- " . . , . ' '. ~'. .' I -', .. sion, district or publico!=' municip~l cqrporation of the State. .'., ,.! f. . >. . (3) Sales made pursuant to contracts actually exe- cuted in good faith prior to the effective date of this Ordinance. (4) Sales of meals, food and drinks sold or served on common carriers operating '~nto, through or out of the city from or to points outside this city. (5) Purchases of property by operators of common car- , , riers and waterborne vessels to be used or consumed in the operation of such common carriers o~ waterborne vessels ,pr1ncipally outside this city. (B) No tax shall be due hereunder if a sales tax, purchase 1 tax, use tax or purchase and use tax imposed by any other city, county or city and county:of the State of California, other than the County of Los Angeles, has been paid on the same transaction. I, (C) The sales tax does not apply to sales of property which is shipped to a point outside of this city, pursuant to the contract of sale, by delivery by the retailer to such point by means of (1) facilities operated by the retailer; (2) delivery by the retailer to a carrier for shipment to consignee at such point; or (3) delivery by the retailer to a customs broker or forwarding agent for shipment outside this city.' SECTION 5. ADOPTION OF RULES AND REGULATIONS BY REFER- ENCE. INTERPRETATIONS. The rules and regulations of the State Board of Equalization as amended and in force and effect on theIst day of April, 1956, pertaining to the interpretations, administra- . ' tion and'enforcement of ,the "Sales and Use Tax Law", Insofar as ap- , . ' plicable, except Rule No. 55 (Section 2015. Title 18; California Administrative Code, Sales and Use Tax) shall apply in the interpre- tation of this Ordinance ,until specifically abandoned by the rules and regulations adoptedb~ the City Council of. this City pursuant to \ _ - . .'.~ . ~ :. 'I:~: I. ' . , , , , 1 .. , " , -3- , . 946 ........ ' . \"~<-~:i:;:':~ :f.; ,~,~....:.~t ~-:. -. '.. this Ordinance~ The,'rr~rd ',iCiJ;y" "Sh,~ll ,be deemed substituted for the . .', '.; . ," 1" ..., .,!, , -.. word "State" whe'rever the word "State" appears, in said ,rules and, regula,tions. In lieu of, Rule No. 55, specifically excepted above, the following interpretations shall apply 'in the administration'of this Ordinance: (A) 'The Sales Tax does not apply to sales of , property which is~ (1) Imported into this city from a foreign country and sold by the importer in the original package in which imported. (2) Sold to foreign purchasers for shipment,abroad and delivered to a ship, a~rplane, or other ,conveyance furnished by the purchaser for the purpose of carrying the property abroad and actually carried to a foreign destination, title and control of the property passing to the foreign purchaser upon delivery, and no por- tion of the property being used or consumed in the United States. Copies of the U. ,So Custom Shipp'er's export declarations filed with the Collector of Customs must ,be obtained and retained by retailers to support deductions take~ under this.paragraph. The tax applies to transactions if the proper~y is diverted in transit or for any reason nlt not actually deliyered outside the city 'pursuant to the contract of sale or not shipped abroad bya foreign purchaser, regardless of docu- mentary evidence held by 'the retailer of delivery of the property to a carrier for shipment outside the city, or to a.foreign purchaser for shipment abroad. ,(3) Mailed by sel,ler, pursuant to the contract of sale, to persons in the armed forces at points outside continental , ' United States notwithstanding the property is addressed in care of the Postmaster and forwarded ,by him to the addressee. When mail is " , " ' addressed to Army Postoffices in care of the Postmaster or to the Naval Forces addressed in care of th~'Postmaster, it will be presumed that it is forwarded outs:tde California,., The seller must keep records showing the names and addresses as they appear on the mailed matter " and shquld keep evidence that the mailing was done by him. -4- aiii<r~", ". ;iI\':f@.....\....:. t :j. I ,,- ,.'~ ~ .. . ,,}"fi;:.tti'" !..' -q,-~~: ;'l',;.'\a," l.I "':,. (4) Shipped to a point outside of this city pursuant to the contract of sale when the property is marked for export and 1/,. .' delivery by the retailer to the "Contracting Officer", '''Port Quarter- master", "Officer in Charge", or'other Officer 'of th~U~ited states for transportation and delivery to the purchaser at such a point. (B) The Sales Tax does not apply to sale of airplanes and par~and equipment for airplanes, transported to a point outside this city pursuant to the contract of sale when ,such property 'is delivered to the United States Army Corps or any other agency or instrument~l- ity of the United States f9r transportation and delivery to the purchaser or someone designated by him at that point. (C) The Sales Tax does not apply (either in interstate or intrastate c~mmerce) to sales of property shipped from a point out- side the City of Arcadiat~ a purchaser inside the City of Arcadia, or to the retailer's agent. in the City of Arcadia, for delivery to the purchaser, if none of the~ements of sale, other than such delivery, takes place in the, City of Arcadia. , (D) The Sales T~ does apply (either in interstate or " intrastate c;mmerce) to sales of property shipped, from a point out- side of the City of Arcadia to a purchaser inside the City of Arcadia, or to the retailer's agent in said City, for delivery to the purchaser where any element of the sale, in addition to SU9h delivery, takes place in the City of Arcadia. "Element of Sale" is hereby defined to include solicitation of an order, the acceptan~e of an order, the giving of an order; I, whether such order is given in person, by telephone or by mail, or the payment of the purchas'e price. SECTION 6. CITY COUNCIL RULES AND REGULATIONS. The City Council, by Resolution~ may adopted rules and regulations prescribing methods, schedules and forms for the collection and payment of the . " tax imposed by this ordinance. :: SECTION 7. VERBATIM EXCERPTS SHALL NOT EXCLUDE BALANCE. The inclusion of ,any clause, portion or part of the "state'Sales and ',I '-5-,' . , 946 -, , , " ' ~. ,.;" \1-., '. , i'~~'''':':'~<' .,',-,...,G,;,~:i"l-'" Use Tax Law", Part 1, Divi.sion'2 of the Revenue and Taxation Code of the state of California, or the rules and regulations of the State Board of Equalization, verbat'im in this Ordinance shall not in or of l:.' . : '. to I . ' ..~.,. ....;..r, _~ . .. 'I " .- itself 'be,deemed to exclud~ any of the remaining provisions of said . ~, . .' ':,1 , . . . . .:' "Sales and Use "Tax Law" -o~" rules. and ,regul~tions that are made' a part . ' . . -~; . hereof by reference 'only. ,:' ~ "1 SECTION 8. APPLICATION FOR PERMIT.' Every person desiring .. to engage in or conduct business as a seller within the City of Ar-' cadia, shall file with the City Clerk an application for a permit for , . . P" each place of business fr~m which taxable sales will be made. Every application for a permit s~all. be made upon afo~ prescribed by the, City Clerk and shall set forth the name under which the applicant transacts or intends to transact business,' the location of his place or place~ of business and such other information as the City Clerk may require. The application shall be signed by the o~mer, if a natural person; in the case of a corporation, by an executive officer or some person specifical~y authorized by the corporation to sign the I; application, to which shall be attached the written evidence of his authority. SECTION 9. PERMIT FEES. At the time of making an applica- :t:j.on for a permit, and at ::the ,time a change of location is endorsed upon a permit, the applicant for a permit or for an endorse~ent for a change of location on a permit shall pay to the City Treasurer a fee of $1.00. SECTION 10. ISSUANCE AND DISPLAY OF PERMIT. After compli- , , ance with Section 8 of this Ordinance by the applicant, the City ,Clerk shall grant and issue to ~ach applicant a separate permit for each , place of business from which taxable sales will be made., A permit is not assignable and is valid only for the person to whom it is issued and for the transaction of business at the place designated therein; " ' I ' provided, however, a change of location may be endorsed upon the permit by the C1t~ Clerk. ,! The permit shall at all times be conspicuously displayed at the place for which issued. l' -6- 946 . ,.' . ~~;j6il..:,~:/'... .: SECTION 1.L ,REVOCATION OF PEmUT: Whenever any person ,\, ,- fails to c'omply with any of the pr~~i's:i.ons' o'f this Ordinance or any . ]. , .". rules and regulatibils:a,dopte'd pursuant hereto, the City Council of' -,' .' this City, upon hearing, after giving the person ten days notice in writing specifying the time and place of hea~ing,and requiring him to show cause why his pe~it, or permits, should not be revoked, may revoke or suspend anyone or more of the permits held by the per- son. The notice may be served personally or by mail in the manner prescribed for the service of notice, of deficiency determination under the "Sales and Use Tax Law",' The c.ity clerk shall not,issue a , , new permit after the revocation of a permit unless the City Council of . 'I' . the City is satisfied that the holder of 'such permit will comply with the provisions of this Ordinance and the rules and regulations adopted pursuant hereto and directs that said City clerk issue such ,permit. SECTION 12., RENEWAL OF PERMIT. A seller whose permit has . - . . been previously suspended ,or revoked shall pay the City Treasurer a fee of $5.00 for the renewal or issuance of a permit. . ,. SECTION 13. UN~WFUL ACTS. Any,person, firm or corpora- tion who engages in bUSin~ss as a seller in this City without a per- mit or permits, or after a permit has been su~perided,or revoked and' before the renewal and issuance of a permit is guiity of a misdemeanor. SECTION 14. D~ DATE. The ~axes imposed by thi~ Ordinance are due and payable to th~ City Treasurer pn or before the last day of the month'next succeeding each quarterly period, the first quarter- ly payment to be due and payable ,under, the provisions of this Ordi-, nance on the last day, of ~uly, 1956. The City Treasurer may require returns and payments of the amount of taxes for the quarterly periods . . ,I. other than calendar quarters, depending upon the principal place of, or the nature of the business of the seller or retailer, or may re- quire returns and payments of the amount of the taxes for other than quarterly periods. SECTION 15. REIMBURSEMENTS. The tax herebY,impose~ shall be collected by the retailer'from the consumer ,insofar as it can be " done. ':.':1 -7- /'.,- 946 ~"'''''''' .;~ IL _' . ; .;; ,c" ' ''''0 ' , '-~'. .:r":'~'~l..', ,'. ~~.ii.,~'"':. SECTION 16. " UNLAWFUL ADVERTISING.,' It is unlawful for any retailer to advertise or hold, out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof, J ' will be assumed or absorbed by the retailer or that it will not be added .to the sellingpric~'of~he property sold, or that, if added, it or any part'thereof will be refunded. Any person, firm or cor- " poration violating any of the 'provisions of this section is guilty of a,misdemeanor. '\"\ '";.' "'.' . . " , , ') . \, .' All taxes hereby levied shall . ' be payable to the, City Treasure~ and any civil suit for the collec- 'SECTIQN'17,. ' SUIT FOR TAX. . ~ . . ~ . .',.", , " - . ~ ' . _ 'f tion thereof may be' filed ;in,.'any court of competent Jurisdiction, , and the City Attorney of this City shall prosecute the action. SECTION 18. RESALE CERTIFICATE. The City Treasurer may , at bis option'accept,a State of California Resale Certificate as evidence that any sale is not a sale at retail, or he may, in his discretion require an affidavit from the seller setting forth such information respecting such ,sale as he deems necessary to determine , ' the nature of such sale. c ,I SECTION 19. EXTENSION OF TIME; WAIVER OR COMPROMISE. The . .. - City Treasurer shall have: power, for good c'ause shown, to extend for a period of not ,to exceed: 31 qays the time for making any return or paying any amount require~ to be paid under this Ordinance, when re- ',' , quested so to do in writi~g, before the same becomes delinquent. The City Treasurer may, with the written approval of the City At- torney, waive or compromi~e any penalty or interest that would otherwise,accrue under the provisions of,this ordinance. The City Treasurer shall make and transmit to the City Council quarterly, a detailed report of any sums so waived or compromised with the rea- sons therefor. " SECTION 20. ,DISPOSITION OF PROCEEDS. All monies collected, under and pursuant to the, provisions of this Ord,inance shall,be de- posited and paid into the General Fund of the City of Arcadia. ,> SECTION 21. DIVULGING OF INFORMATION FORBIDDEN. It is -8- ',-946 .. -.::i'-:';)'. '.i:".~'"1i';'li,i,:.~,,:. .;. ':",.,o'r" ';". :. _~-;." . _r....3: ....... :.:'i'~" ~~ , , ,unlawful for any officer or employee of the City of Arcadia having an ," administrative duty under this Ordinance to make known in any nianner whatsoever the business affairs, 'operations or information obtained by an investigation of rec,~rds and equipment of any retailer or any other person visited or examined in the discharge of official duty, o~ the amount or source of income, profits, losses, expenditures or il . set forth or disclosed in any return, or to 'any particular thereof, permit any return or copy thereof or any boo~ containing any abstract .o~ particulars thereof to be seen or examined by any person. How- ever, the City Council may, by resolution, authorize examination of " the returns by federal or state officers or employees or by the tax officers of this or'any other city if a reciprocal arrangement exists. , Successors, receivers', trustees, . exequtors, administrators, assignees ... . .... I and guarantors, if directly ihte.res1;ed may, be given information as to the items included'in ,~he:me~sure and amounts Of:~y unpaid tax,or amounts ,of tax requi~ed to 'be" cOllected;' interest' andpenai ties. SECTION 22. PENhLTI~S. 1. Any person, firm or corpora- tion required 'to make, re~tler~ sign or verify any report under the provisions of this Ordinance, who makes any false or fraudulent re- turn, with intent to defeat or evade the determination of an amount due and required to be paid hereunder, is guilty of a misdemeanor, '" and upon conviction thereof shall be punishable by a fine of not,more . " than $500.00 or by imprisonment for a period of not more than six months, or by both such ffne and imprisonment.' '2. It shall be ,unlawful for any person or retailer required to make, render, sign ,or verify any report under ,the provisions of this Ordinance, to 'fail or refuse to furnishanyq'~port lrequ:1:r~d~,to be made or to fail or refuse, to furnish a supplemental report or other data required by the City Treasurer hereunder. " 3. Any person, 'firm or corporation violating any of the terms of this Ordinance shall be deemed'guilty of a misdemeanor, and upon conviction thereof shall be punishable by a ,fine of not more than $500.00 or by impris9nment for a peri of od not more than six months, or by both such fine and imprisonment. -9- 946 _.'e. ", ....J. , ':,.fIi'~i ' " SECTION 23. SEVERABILITY. If any section, subsection, . ' sentence~ clause, ph~as~or portiqn'of tht~ ordinance is for,any " ..;) reason held to be invalid or unconstitutional by the decision of any " ' court of competent jurisdictioh,' such decision shall not affect the validity of the remaining portions of this Ordinance. The City , , Council of this City hereby 'Ideclares that it would have adopted this 1~ Ordinance and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that anyone or more sections, subsections, clauses, phrases or portions be declared " invalid or unconstitutional~ SECTION 24. CERTIFICATION. The City Clerk shall certify " to the adoptiQn of this Ordinance and prior to the, expiration of fifteen (15) days from the passage thereof, shall cause the same to be published once in the Arcadia Bulletin, a newspaper of general circulation published and circulated in the City of Arcadia. This " Ordinance shall become effective at the time provided in the Constitution of the State of California and the City Charter of the City of Arcadia. I HEREBY CERTIFY'that the foregoilng Ordinance was adopted at an adjourned regular meeting of the City Council of the City of Arcadia, held on the 27th ,. day of February , 1956, by the affirmative vote of at ',least three Councilmen, to wit: AYES: NOES: Councilmen Camphouse, Derinis, Dow, Hulse and Phillips , None ABSENT: None SIGNED AND APPROVED ~~, ' City Clerk, of the City-of Arcadia this day of February ,1956. ~, ,~4.J1J.J # _ the City o! Arcadia ,,\ "'- ~ "", ,. .~ :'\"it r; "'~"":', ~~ ATTEST: " ',~' ~ . /1J1J~u-Jx,\ 'City Clerk '~ ;',!; . :~. .. ',-;-..' . -10- !j46: ~J" ,i",