Loading...
HomeMy WebLinkAbout0282NI ORDINANCE NO. 282 (New Series) AN ORDINANCE OF THE CITY OF SAN LUIS OBISPO IT POSINWA LICENSE TAX FOR THE PRIVILEGE OF SELLING TANGIBLE PERSONAL PROPERTY AT RETAIL, EXCEPT AS IN THIS ORDINANCE PROVIDED; PROVIDING FOR PERT�_ITS TO RETAILERS, PROVIDING FOR THE COLLECTING AND PAYING OF SUCH TAX, AND PRESCRIBING PENAL- TIES FOR VIOLATIONS OF THE PROVISIONS HEREOF. BE IT ORDAINED by the Council of the City of San Luis Obispo as f ollows : SECTION 1. 121POSITION;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 2 of 1% 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 on and after April 1, 19479 and until and including June 30, 1948. 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 SRAM TANNER 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 1 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 April 1, 1947. SECTION 3. ADDITIONAL EM0, TIONS. In addition to the exemp- tions contained in Part 1 of Division 2 of the Revenue and Taxation Code of the State of California, there shall be excluded from the computation of the gross receipts from: 1. Sales made to or by the State of California or any agency, department, political subdivision, district or municipal corporation thereof; 2. Sales of property which is shipped to a point outside this city pursuant to the contract of sale by delivery by the retailer to such point by means of (A) facilities.operated by the retailer; (B),delivery by the retailer to a carrier for shipment to a consignee at such point; or (C) delivery by the retailer to a custom's broker or forwarding, agent for shipment outside this city; 3. Sales of property to be used in connection with the erection, construction, repair or alteration of either public works or build- ing belonging to or being constructed by or on behalf of, or for the use of the United States Government, State of California, or any agency, department, political subdivision, district or public or municipal corporation of the State; 4. Sales of meals, food and drinks sold or served on common carriers operating into, through or out of this City from or to points outside this City.'' SECTION 4. ADOPTION OF STATE SALES TAX LAW BY REFERENCE.EX- � CEPTIONS. All of the provisions of the "Sales and Use Tax Law," as amended and in force and effect on April 1, 1947, except the provisions thereof pertaining solely to the "Use Tax" and Sections 6051, 60529 6053, 60662 6067, 60689.60692 6070, 60712 6451, 7052, 70560 71019 71029 71039 71510 7152, 7,153, 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 retail sales whether imposed upon the retailer or upon the consumer. All of the provisions of the "Sales and Use Tax Law" hereby r �► A -2- adopted, providing ,for the adoption of ru hearing on the part of the State Board of formed by the City-Council of the City of provisions of the "Sales and Use Tax Laws' for the performance of official action on of Equalization shall be performed by the Les and regulations and for Equalization shall be per - San Luis Obispo. All other hereby adopted, providing the part of the State Board 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 "$ales and Use Tax Law.o .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 County 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 5. 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 Ob.isp.o pursuant to this ordinance.. SECTION 6.- 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 apart hereof by reference only. SECTION 7'. APPLICATION FOR PERIJIT. Every person desiring to engage in or conduct 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 tAhich shall be attached the written evidence of his authority. , SECTION 8. ISSUANCE AND DISPLAY OF PERMIT. 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. The permit shall at all times be conspicuously displayed at the place for which issued. SECTION 9. REjTOCATI0T1 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 -3- 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 pre- scribed 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. UNL4,WFUL 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 11. 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 July 1947. SECTION 12. REIMBURSEDENT. The tax hereby imposed shall be - collected by the retailer from the consumer insofar as it can be done. SECTION 13. UNLAWFUL ADVERTISING. It is unlawful for any re- tailer 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 provision of this section is guilty of a misdemeanor. SECTION 14. SUIT FOR TAY. 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 15. 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 16. 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 17. DIVULGING OF INFORMATION 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 -4- 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 18. 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 19. SLTrT . Any person, firm or corporation violating any of the terms of this ordinance shall be deemed guilty of a mis- demeanor, 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. SEVMtABILI`IT. 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 competent.jurisdiction, such decision shall not.affect the validity of the remaining portions of this ordinance. The Council of this 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 any one or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional. SECTION 21. EFFECTIVE DATE. This ordinance, together with the Ayes and Noes, shall be published for two days before its final passage in the Telegram- Tribune, daily newspaper printed, published and circulated in said City, and the same shall take effect and be in force thirty days after its final passage. INTRODUCED AND PASSED TO PRINT this 3 day of Feb. � 1947, by the following vote: AYES: G.W. Bake r,F.L.Gist,R.P.Hov.jell,Ralph C.Kennedy, Kline Williams NOES: None TIT.. - - Finally passed this 10th day of February, 1947 upon the following roll call vote: AYES: G.W.Baker, F.L.Gist, R.P.Howell, Ralph C.Kennedy, Kline Williams NOES: None ABSENT: None City Cle—rk"\