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HomeMy WebLinkAbout0947 'ORDINANCE NO. 947 ~ " ~ 4Q$'l' . tJ' ~~ AN ORDINANCE OF THE CITY OF ARCADIA, CALIFORNIA"IMPQSING AN, EXCISE TAX ON THE ,USE OR .OTHER CONSUMPTION OF, TANGIBLE, PERSONAL PROPE)'l.TY., THE CITY COUNCIL OF THE CITY OF ARCADIA; CALIFORNIA; DOES , , ORDAIN AS FOLLQWS: SECTION 1.' "USE'" DEFINED. "Use" includes the exercise of any right or power over tangible personal property incident to the . I' . ownership of that property, subJect, however, to the following exemp- tions: (A) It does not include the sale of that property in the regular course of business. (B) It does not include the keeping, retaining or exer- cising of any right or power over tangible personal property shipped or brought into this City and which is thereafter transported out- side the City for prinCipal use or consumption outside the City, and which property is actually so used or consumed; (6), It does not include the use of such property for the purpose of being processed, fabricated, or manufactured into, attached to or incorporated into, other tangible personal property which is to , , be transported outside the City and thereafter used principally out- side the City, or which is to be subsequently sold or resold in the , ! regular course of business; (D) ,It does not include the exercise of any right or power over tangible personal property incident to ownership of that property if such property: was purchased for principal use or consump- tion outside the City and, is so used or consUmed. (E) It does not include the 'use of tangible personal property actually employed in the transportation or transmission of persons, property, gas, electricity or communications in intra-state, , interstate or foreign commerce by publiC utilities regulated by the ,-1- IN~EJ(EO 947 Public Utilities Commission of the State of california. SECTION 2. IMPOSITION AND RATE OF TAX. An excise taxis , , " . ,hereby imposed on the use or other consumption in the City of Arcadia of tangible pe~50~al proper~ypurchased from any retailer on or after' . '. . .' '. .~ . .' I" . ~ " '. . .. - ;' . April 1; 1956, for use or other consumption' in said City at the rate - '. ': .<' '\. .' . . . . of one percent (1%-), of the '. sales price of the property. '_ '" , I, " ',: " SECTION 3.' USE TAX 'LEVIED. IN SAME MANNER AS STATE TAX. " ' The tax hereby levied, except as otherwise herein provided is levied' in the same manner, to the same extent and under the same conditions as use taxes are levied pursuant to Part 1 of,' Division 2 of the Cali- fornia Revenue and Taxation Code, Imown as the '''Sales and Use Tax Law" as amended and in force and effect on April 1, 1956. SECTION 4.. ADOPTION OF STATE USE TAX LAW BY REFERENCE. ..' - . ' . ~. . ~ EXCEPTIONS. All of the provisions 'of the "Sales and Use Tax Law" as amended and in force and effect on April 1, 1956, except the provi- " sions thereof pertaining solely to the "Sales Tax" and Sections 6008, 6201 to 920~inclusive, 6207, 6226, 624i to 6246, 'inClusive, 6403, 6453, 7052, 7056, 7057, 7101, 7102, 7151, 7152 and 7153 are hereby adopted and made a part of this ordinance as though fully set forth herein, and all provisions:, of any other ordinance in conflict therewith are inapplicable to this ordinance and the tax hereby imposed; pro- vided that the term "sales price" shall not include the amount of any California State sales tax or .use tax and that the word "storage" shall for the purposes of ,this ordinance be deemed deleted from those provisions of the California Revenue and,Taxatio~ Code adopted by -' hearings on the part of th,e State Board of Equalization shall be per- formed by the City Council of the City of Arcadia. All other provi- sions of the State . "Sales 'and Use Tax Law" hereby adopted providing -2- 947 .---' '" ~. .;", for the performance of official ,action on the part of the State Board of Equalization sha1~ be performed by the City W~~~~~rer. The City of Arcadia shall,be deemed substituted for the State ,of California whenever the state is referred to in said "Sales I, and Use Tax Law". The City Attorney of the City of ~rcadia shall be deemed , J substituted for the Attorney General whenever the Attorney General is referred to in said "Sales; and Use Tax Law". " The City Treasurer shall be 'deemed substituted for the state Controller and the State B~ard of Control whenever the State Con- troller or state Board of 'Control are referred to in said "Sales and Use Tax Law". ....,'. t " ,i . "I , , , ' . . The County, of, Los Arigeles sha'll be deemed 'substituted for . ...... the County of Sacramento whenever the Co~tYf~f.'Sacramento is re- . "'I" ' .:. . :.~ . . ferred to in said "$ales a:hd u's~ Tax ~~< J . , SECTION 5. ADOPTION OF RULES AND REGULATIONS BY REFERENCE. _ J ' The rules and regulations 'of the State Board of Equalization pertain- . ' ., ing to the interpretation, , administration and enforcement of the "Sales and Use Tax, Law", insofar as applicable shall apply to the interpretatipn of this ordinance until specifically abandoned by the rules and regulations' adopted by the Council pursuant to this Ordinance. SECTION 6. I!fTERPRETATION. The inclusion of any clause, portion" or part of the "Sales ' fIDd Use Tax LaW-", Part 1, Division 2 of the Revenue and 'Taxation Code of the State of California, verbatim in' , this Ordinance shall not ih or of itself be deemed to exclude any of the remaining provisions o:f said "Sales and Use Tax Law" that are , , made a part hereof by refe'rence only. SECTION 7. DUTY TO COLLECT TAX. Every retailer maintaining a place of business in this City shall apply to the City Clerk for . I: . authorization,to collect, the tax imposed by this ordinance. Any re- tailer not maintaining a place of business in this City may apply to , , the City Clerk for author~zation to collect the tax'hereby imposed. Upon receipt of any application in such form as required by him, the -3- 947 '. <' ~ /,~_~;~li.~.~..:.,:' '. ,":;:~J;.~',.. City Clerk, in the case of, a retailer'maintaining'a place of busi- ness in the City, shall authoriz~; and in the, case of a retailer not maintaining a place of business in the City, may authorize the appli- cant to make such collecti~ns and to forward the same to the City Clerk. SECTION 8. PERSONS LIABLE TO TAX. Every person using or otherwise consuming in this City tangible personal property purchased . \ . . . from a retailer, is liable for the taxj provided, howeyer, no tax shali be due hereunder if the tax imposed by Ordinance No. 946,ofthe Ci ty, ofc Ar;cadia' has ,been p:ai~ on; the ,sale ~r" s'tch property. The ... " liability of, such person ':lis rlOt extinguish~d until the tax has been, paid to the City of ,Arcadia, except;that,a receipt from a retailer . , ' . .' , , . {'. . ~ ,l t t authorized, pursuant t6Section 7 hereof to collect the tax given to the purchaser pursuant to Section 9 hereof, is sufficient to relieve the purchaser from further liability for'the tax to which the receipt " refers. SECTION 9. COLLECTION OF TAX BY RETAILER. Every retailer , who is authQrized by the qity Clerk to collect the tax imposed by this Ordinance' and who makes sales'of tangible personal property for the use or'other consumption in this City, not exempted under the provisions, , c .. of this Ordinance, shall collect the tax, from the purchaser at the time of making the sale or, if the use or other consumption of the tangible personal property is not then taxable hereunder, at the time, the use or other consumption becomes taxable. Upon collecting the tax, the retailer on demand shall give ,to 'the purchaser a receipt therefor in the mariner and form prescribed by the City Treasurer. The tax so collected by the r~tailer shall be held in trust by him for the City and shall be paid to the City by the retailer in the manner and at the times elsewhere prOVided in this Ordinance. SECTION 10. SEPARATE DISPLAY OF, TAX FROM LIST OR OTHER PRICE. The tax so collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised in the premises, the marked price or other price on the sales check or other proof of sale. -4- 947 ,~,~~;~~~~.t~:.'~;;~~~;. . :"" ',' ", . .. .. SECTION ,11., PERSONAL' PROPERTY TO WHICH TAX, APPLIES. Ex- . "'.. r' '" - , cept as otherwise specific~lly exempted, the tax hereby imposed applies to all tangible personal property located in this City and purchased from the retailer; provided, however, that if the retailer in good faith takes from the purchaser a certifi~ate that the property was purchased prior to the eff~ctivedate of this ordinance or was not purchased for use or consumption in this City and, has not'been nor will be so used or consume~" he shall be relieved of liability to col- lect and pay the tax. The. certificate shall be signed by him and bear the name of the purchaser,:shall indicate the address of the purchaser and the place I'lhere such tangible personal property will be used or consumed, the date of purchase, and shall be substantially in such form as the City Treasurer may prescribe. SECTION 12. EXEI4PTION$. In ,addition to those'exemptions , , contained in Part 1 of Division 2 of the California Revenue and Taxa- tion Code which are incorporated into this ordinance be reference, " there shall be excluded from the, computation ,of the tax the sales price of (A) Purchases made by the state of California or by any agency, department, political subdivision, district or municipal cor- porationthereof: (B) Purchases of tangible personal property to be used in connection with the erection, constru'ction, repair or alteration of either puqlic works or buitdings ,belonging to or being constructed by or on behalf of or for the. use of the United States. Government, the State of California or any agency, department, political subdivision, district or public or muni~ipal corporation of the State; (C) Purchases made pursuant to contrac~s actually executed in good faith prior to April 1, 1956. (D) Purchases of property upon which a sal~s tax, purChase tax, use taX, purChase and'use tax, or any of them~ has been legally imposed by and paid on the same transaction to any city of the State of California. SECTION 13. REGISTRATION OF RETAILERS. Every retailer I' -5- '4' . , .. . ',' , . :I ....;~ '''~~'.-:i::.:..'~>,,}< -'-; ":'~'-::I~~' 'r.".'-; ,".j.~.;,~>.'!~ .~ 'oJ. !.,...~"~. selling tangible personal property for use or. ot~er consumption in ' the City, of Arcadia and which retailer maintains a place of busi- ness in said city or acts through agents located in said city and " , which retailer is not licensed under the provisions of Ordinance No. 946 shall register,with the City Clerk and give the name and address of such agent or agents arid office or other place of-business in the city. ' SECTION 14.' DUE,tDATE OF TAXES. Taxes imposed by this Ordinance are due and'payableto the City T~easu~er on or before the last day of the month next; succeeding each quarterly period, the, first quarterly payment to:be due and payable under this Ordinance on or before ,the last day, of ~uly, 1956. The Ci~y Treasurer may require , - , returns and payment of the amount of taxes for quarterly periods other . , than calendar quarters depending upon the principal place of or the nature of the business of the seller or retailer or may require returns , and payment of the'amount of taxes for other than quarterly periods. SECTION 15. RETURNS. Each return filed by a retailer shall show the total sale price of the property sold by him during the re- porting period in respect of whi~h he collected the tax hereby im~ posed. Each return filed ,by, a purchaser shall show the total sale' price of the property purchased by him during the reporting period, 'in respect of ,which ,a tax is ~ue under this Ordinance. All returns shall also show the amount of the taxes for the period covered by the return ;,0' and sUch other information as the City Treasurer shall deem necessary to the proper administration of this ordinance. , SECTION 16. EXTENSION' OF TIME vlAIVER OR COMPROMISE. The City Treasurer shall have 'p;wer,'fo~'good cause shown, to'extend for a period of not toexceed:thirty-one (31) days the time for making any return or paying any amount required to be paid under this Ordi- nance, when requested so t.o do' in writing, before the same becomes delinquent. The City Tre~surer may, with the written approval of 'the City Attorney, waive or c~mpromise any penalty or interest that w~uld otherwise accrue under th~ provisions of the Ordinance. The City Treasurer shall ,make and,t,ransmit, to the Council quarterly, a " . _ ~ l' . ' " ~ ' .. , I . . j ~ . " . .' t.. ~ ... -6- " 947."" ,... :._~ . ",;" ......~2::...'.;-~.:-..~."1.,::--;;~-, . -, .~. ,.~ '!_\...,-~ I,' t, ',- " detailed report of any sum~ so waived or compromised with the rea- sons therefor. SECTION 17. SCHEDULES FOR PAYMENT OF TAX. The City Coun- . '. I"~ - -.. .' ..' cil, by resolution, shall adopt, rules prescribing me,thods and sched- ules for the collection a~d payment of the tax. Such schedules shall be so determined as to facilitate collection of thi,s tax at the same time that the retailer colrects the taX imposed under the California Sales and Use Tax Law and so as to produce an average tax return of ' one percent (1%) on all purchases subject to the use tax. SECTION 18. SUIT FOR TAX. All taxes hereby levied shall , -' ':. ..... . . '<-., - - ~ . - .' - . be payable toth,e City Treasure:i;"and'afiy.',civ'il 'suit for the, collec- . ' " ~." , , tion thereof may be'~iled ;in any court' of ~ompetent jurisdiction in , " the State of ca:iiforni~/'and: the City Attorney of said City shall t' ", ,. prosecute the action. SECTION 19. RE~ALE CERTIFICATE. The City Treasurer may at . his option accept a,8tateof California Resale Certificate as evi- dence that any sale is not a sale for use or consumption in the City of Arcadia, 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. SECTION 20. DISPOSITION OF PROCEEDS~ All,monies collected under and pursuant to the :~rovisions of this Ordinance shall be de- posited and paid into the General Fund of the City of Arcaqia. , SEC'):'ION 21. DIVULGING OF INFORMATION FORBIDDEN. No' offi- ,. . cer or employee of the City of Arcadia having an 'administrative duty' under this Ordinance ,shaH make'lmown in any manner whatever the busi- ness affairs, operations, ,:or information obtained by an investigation of re~ords and equipment of any retailer or any other person visited or examined in the discharge of, official duty, or the amount or source of income, profits, losses, expenditures, or any, particulars thereof set forth or disclosed in any return, or permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, the Council may, by reso- lution, authorize eXamination of the returns by Federal or State -7- 947l. '" ' ' , ,.-. "'-i.l.!!i,'''''' '" , " , 1>~J!j~~ ;;;:.i:',.~' <. " '".~;!I.'::"'f.\,I...",., officers or employees or by the tax officers of this or any other city if a reciprocal arragement exists. Successors, receiverS, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items in- cluded in the measure and amounts of any unpaid tax or amounts of tax , required to be collected, interest and penalties. SECTION 22. FALSE AND FRAUDULENT RETURNS. No person re- ' , . , - . quired to make, render, sign or verify any report under the provi- .., sions of this Ordinance, shall make any false or fraudulent return, with intent to defeat or eyade the determination of an amount due and required to be paid hereunder. SECTION 23.' FAILURE TO MAKE RETURN OR FURNISH DATA. No retailer or other person shall fail or refuse to furnish any return required to be made or fail or refuse to furnish a supplemental re- turn or other data required by the City Treasurer,' or r~nder a false or fraudulent return. SECTION 24. " " PENAL ,PROVISIONS. ' Any person violating any provision of this Ordinance shall be, guilty of a misdemeanor, and upon j' ,', '. , - conviction thereof shall be.pu~ishabl~ by'a fine of not more than Five . j . . l' Hundred Dollars '($5od.00),'or by imprisonment in the City Jail of the .. City of Arcadia or,the County Jail of the County of Los Angeles for a period of not more than six (6) months or by both such fine and im- prisonment. SECTION 25. VALIDITY. If any section, subsection, sentence, clause, phrase, or portion of this Ordinance is for any reason held to " be invalid or unconstitutional by the decision of any court of compe- tent jurisdiction, such decision shall not affect the validity of the , ' remaining portions of this Ordinance. The Council of th~s City hereby declares that it would have adopted this Ordinance and each section, " subsection, sentence, clause, phrase, or portion thereof, irrespective of the fact that anyone or mqre sections~,subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional. SECTION 26. CERTIFICATION. The City Clerk of the City ~ "I -8- 947 :Ji "~~>~~:.~~~~:"~::'j' of Arcadia shall certify to the adoption of this Ordinance and prior to the expiration of fifte~n (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. II I HEREBY CERTIFY that the foregoing Ordinance was adopted , , at a regular adjourned 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: Councilmen Camphouse, Dennis, Dow, Hulse and Phillips , NOES: None ABSENT: None a;7~ ' y~ '6:Ct'y Cle~ortbe City of Arcadia SIGNED AND APPROVED this 27th 'day of February , 1956. ~~~~ oJ .' c j ~ . ayor 0 ,e C1 y 0 rca a ATTEST: :, , . ~..' I~ ~' ' 11,' .. ~ ..~ (//Jtk,~ . y Clerk '~ ' , " "0 . .,:.!. ~ .' " ~ -' ..''> , I) "c , . -9- 947 .::;..... ,,;'.i.. o;'-.....l1s.;.i,.~,~.:..:..::~>::.' .'-,"