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HomeMy WebLinkAbout0276NORDINANCE NO. 276 (New Series) AN ORDINANCE OF THE CITY OF SAN LUIS OBISPO IMPOSING A LICENSE TAX FOR THE PRIVILEGE OF SELLING TANGIBLE PERSONAL PROPERTY AT RETAIL, PROVIDING FOR PERMITS TO RETAILERS, ` PROVIDING FOR TIM COLLECTING AND PAYING OF SUCH TAX, AND PRESCRIBING PENALTIES FOR VIOLATIONS OF THE PROVISIONS HEREOF. BE IT ORDAINED by the Council of the City of San Luis Obispo as follows: SECTION 1. IMPOSITION AND RATE OF TAX. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of � of 1/a of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the City of San Luis'Obispo during the calendar year com- mencing on January 1, 1947, and ending on December3l, 1947, (inclusive). The license tax imposed by the provisions of this ordinance.is in addition to any and all other taxes.imposed by any other ordinance of the City of San Luis Obispo. . SECTION 2. TAX LEVIED IN SMUT; 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 sales taxes.are levied pursuant to Part l of Division 2 of the Cali- fornia Revenue and Taxation Code, known as the "Sales and Use Tax Law," as amended and in force and effect on January 1, 1947. SECTION 3. ADOPTION OF STATE SALES TAX LAvi BY REFERENCE.EX- CEPTIONS . All of the - provisions of the "Sales and Use Tax Law," as amended and in force and effect on January 1, 1947, except the provisions thereof pertaining solely to the "Use Tax" and Sections 60519 60520 5053, 6,Q662 6067, 6068, 60692 6070, 6071, 6451, 7052, 7056, 71012 7102, 7103, 7151, 7152,`7153, applicable to sales of property at retail,.are hereby adopted and made a part of this or- dinance 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;.provided, however, the term "gross receipts," as used herein, 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 hearing on the part of the State Board of Equalization shall be per- formed by the City Council of the City of San Luis Obispo. 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 Tax Collector. The City of San Luis Obispo shall be deemed substituted for the State of California whenever the State is referred to in said "Sales and Use Tax Law." The City Attorney of San Luis Obispo shall be deemed substituted for the Attorney General whenever the Attorney General is referred to in said Sales and Use Tax Law. The City Auditor shall be deemed substituted for the State Controller and State.Board.of Control whenever the State Controller- or State Board of Control are referred to in said "Sales and Use Tax Law." The Counter of San Luis Obispo shall be deemed substituted for the County of Sacramento whenever the County of Sacramento is re- ferred to in said "Sales and Use Tax Law." SECTION 4. ADOPTION OF RULES AND REGULATIONS BY REFERENCE. The rules and regulations of the State Board of Equalization per - taining to the interpretation, administration and enforcement of the "Sales and Use Tax Law," insofar as applicable shall apply in the interpretation of this ordinance until.specifically abandoned by the rules or regulations adopted by the City Council of San Luis Obispo pursuant to this ordinance. SECTION 5. SAME. The inclusion of any clause, portion or part of the "State Sales and Use Tax Law," Part 1, Division 2 of the Revenue and Taxation Code of the State of California, verbatim in this ordinance shall not in or of itself be deemed to exclude any of the remaining provisions of said "Sales and Use Tax Law" that are made a part hereof by reference only. SECTION 6. APPLICAT ION•FOR PERMIT. Every person desiring to engage in or donduct business as a seller within the City of San Luis Obispo shall file with the City Tax Collector an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the City Tax Collec- tor, and shall set forth the name under which.the applicant trans - acts or intends. to transact business, the location of his place- or places of business, and such other information as the City Tax Collector may require. The application shall be signed by the owner, if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority. SECTION 7. P•ERrM FEE. At the time of making an application, the applicant shall pay to the City Tax Collector a permit fee of $1.00 for each permit. SECTION 8. ISSUANCE AND DISPLAY OF PERiaTIT . After compliance with Sections 6 and 7 of this ordinance by the applicant, the City Tax Collector shall grant and issue to each applicant a separate permit for each place of business within the City of San Luis Obispo. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein; provided, however, a change of location may be endorsed upon the permit by the City Tax Collector upon the payment of a fee of $1.00. The permit shall at all times be conspicuously displayed at the place for which issued. SECTION 9. REVOCATION OF PERMIT. Whenever any person fails to comply with any provisions of this ordinance or any rule or regulation adopted pursuant hereto, the City Council of the City of San Luis Obispo, upon hearing, after giving the person ten days' notice in writing specifying the time and place of hearing and requiring him to show cause why his permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the persons. The notice may be served personally or by mail in the manner prescribed for the service of notice of a deficiency determination.under the "Sales and Use Tax Law." The City Tax Collector shall not issue a new permit after the revocation of a permit unless the City Council of the City of San Luis Obispo is satisfied that the former holder of a permit will comply with the provisions of this ordinance and the rules and regulations adopted pursuant hereto and directs. the City Tax Collector to issue such permit. SECTION 10. RENEWAL OF PERMIT. A seller whose permit has been previously suspended or revoked shall pay the City Tax Collector a fee of $1.00 for the renewal or issuance of a permit. SECTION 11. UNLAVMM ACTS. A person who engages in business as a seller in the City of San Luis Obispo without a permit or permits, or after a permit has been suspended or revoked and before the renewal or issuance of a permit, and each officer of any corporation which so engages in business, is guilty of a misdemeanor. SECTION 12. DUE DATE. The taxes imposed by this ordinance are due and payable to the City Tax Collector on or before the fifteenth day of the month next succeeding each quarterly period, the first quarterly payment to be due and payable under this ordinance on the 15th day of April 1947. SECTION 13. REDTBUftSM!IM. The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done. SECTION 14. UNLA�,IFUL ADVERTISING. It is unlawful for any re- . taller to advertise or hold, out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by.the'retailer or that it will not be added to the selling price of the property sold, or that, if added, it or any part thereof will be ;refunded* Any person violating any pro- vision of this section is guilty of a misdemeanor. SECTION 15. SUIT FOR TAX. All taxes hereby levied shall be payable to the .City Tax Collector and any civil suit for the collec- tion thereof may be filed in any court of competent jurisdiction in the State of California, and the City Attorney of said City shall prosecute the action. SECTION 16.' RESALE CERTIFICATE.., The City Tax Collector may at his option accept a State of California Resale Certificate as evi- dence that any sale is not a sale at retail, or he may in his dis- cretion require an affidavit from the seller setting forth such in- formation respecting such sale as he deems necessary to determine the nature of such sale. SECTION 17. DISPOSITION OF PROCEEDS. All monies collected under and pursuant to the provisions of this ordinance shall be deposited and paid into the General Fund of the City of San Luis Obispo. SECTION 18. DIVULGING OF INFOMMION FORBIDDEN. It is unlaw- ful for any officer or employee of the City of San Luis Obispo having an administrative duty under this ordinance to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records 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 particular thereof, set forth or disclosed in any return, or to 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 City Council may, by resolution, authorize examination of the re- turns by Federal or State officers or employees or by the tax officers of this or any other city if a reciprocal arrangement exists. Succes- sors,.receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties. SECTION 19. PENALTIES. Any person required to make, render, sign or verify any report under the provisions of this ordinance, who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due and required to be paid here- under, is guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $300.00 or by imprisonment for a.period of not more than three months, or by both such fine and imprisonment. SECTION 20. SATE. 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 than300.00 or by imprisonment for a period of not more than three months, or by both such fine and imprisonment, SECTION 21. SEVERABILITY. 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 this City here - by declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional. SECTION 22. EFFECTIVE DATE. This ordinance, together -v.rith the Ayes and Noes, shall be published for two days before its final passage in the Telegram - Tribune, a daily newspV ptF printed, published and circulated in said City, and the same shallAeffect and be in force thirty days after its final passage. INTRODUCED AND PASSED TO PRINT this 18th day of November 1946, by the following vote: AYES: G.W. Baker, R.P. Howell, Ralph C. Kennedy, Kline Williams NOES: F. L. Gist ABSENT: None ATTEST: 1 City Clerk Finally passed this 25th day of November, 1946 by the following roll call vote Ayes: G.ad.Baker, F.L.Gist, R.P.Howell, Ralph C.Kennedy, Kline Williams Noes: None Absent None CiyCer