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HomeMy WebLinkAbout0300ORDINANCE N0. 300 (New Series) MI ORDINANCE OF THE CITY OF SAN LUIS OBISPO IMPOSING A LICENSE TAX FOR M PRIVILEGE OF SELLING TANGIBLE PER- SONAL PROPERTY AT RE'T'AIL ON AND AFTER JULY.1, 1948, EXCEPT AS IN THES OIEZXd°CE PROVIDED; PROVIDING FOR PERMITS TO RETAILER'S, PROVIDING FOR THE COLLECTING MiD PAYING OF SUCH TAX, AND PRESCRIBING PENALTIES FOR VIO CATIONS 'OF 'ITX PROVISIONS HEREOF. BE IT ORDAINED by the Council of the City of San: Luis Obispo as follows: SECTION 1. II00SITION AND RATE OF TAX. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all re- tailers <at the rate of 2 :of.l% 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 July 1, 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 SAME 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,sarrie conditions as sales taxes are levied pursuant to fart 1 of Division 2 of the California. Revenue and Taxation Code, known 'as the - "Sales and Use Tax Law," as amended and. in force and effect on July 1, 1948. SECTION 3 ADDITIONTAL EXF ,1PITIONS. In addition to the exemptions 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, de- partment, 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 (Cl delivery by the retailer to- a' custom's broker or forwarding agent for ship - me-n:t outside this city; 3. Sales of property to be used in connection with the erection, con - struction, repair or alteration of either public works or building belong- ing 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. SECTIOiv 4. ADOPTION OF STATE SILES TAX LA', "I BY REFERENCE, nEIrCEPTIONS: All of the provisions of the "Sales and Use Tax Lawn as amended and in -force and effect on July l t ' 1948, ' except the provisions thereof per solely to the "Use Tax" and Sections 6051, 6052,6053, 6066, 60673 60681 60692 6070, 60712 6451, 7052, 70561, 7101) 7102, 7103, 7151, 7152, 71531 applicable to sales of p.roperty.at retail, #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 ordi Hance and the tax hereby unposed; provided, however, the term "gross re ce- ipts ", 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 iWa- posed upon the retailer or upon the'`consumer. -1- 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 performed 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 Col - lector. 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 Oity 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 `l'ax Lahr." The County of San Luis Obispo shall be deemed substituted for the County of Sacramento whenever the County of.Sacramento is referred to in said "Sales and Use Tax Law." SECTION 5. ADOPTIOT? OF .RULES AND REGULATIONS BY REFLRMlaCE. The rules and regulations of the State Board of Equalization pertaining 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 q.an Luis Obispo pursuant to this ordinance. SECTION 6. SA1.2 . 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 Oode 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 7. A!PPLICI ION FOR FER% IT. 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 Collector, and shall set forth the name under which the applicant transacts 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 vrritten evidence of his authority. SECTION 8. ISSUlk NCE AND DISPLAY OF P_ERs_IT. 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 Col- lector. The permit shall at all times be conspicuously displayed at the place for which issued. -2- D - - i SECTION 9. '.REVOCATION OF PERM-IT. =Ihenever 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 writ- ing 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. MILAWFUL 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 en- gages in business, is guilty of a misdemeanor. SECTION 11. DUE DATE. The.taxes imposed by this ordinance are due and payable quarterly to the City Tax Uollector 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 the 31st day of October, 1948. SECTION 12. RE- ITMURSE1EiaT . The tax. hereby imposed shall be col- lected by the retailer from. the`consumer insofar as it can be done. SECTION 13. UNLx��+,FUL ADVERTISING. It is unlavrf'ul for any re- tailer to advertise or hold out:or state to the public or to any cus- tomer, 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 FOP, TAX. All taxes hereby levied shall be pay- able to the City Tax Collector and any civil suit for the collection thereof may `be filed in any court of compet #ant jurisdiction in the State of California, and the Uity Attorney of said City shall prosecute the action. SECTIMB ..15. RESALE CERTIFICATE. The City Tax Collector may at his 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 re- quire an affidavit from the seller setting forth such information re specting 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 nrovisions.of this ordinance shall be deposited and paid -into the General Fund of the City of San Luis Obispo. SECTION l?. DIVULGING Or ,iNFOR,1ATION FORBIDDEN It is unlawful 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., pr ofits, losses, expenditures, or any -3 particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or part- iculars - thereof . to be seen or examined by any person. However, 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, executors, administrators, assignees, and guaran- tars, 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 de- termination 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 %300,.._00 o,-r,. by imprisonment for a period of not more than `three months , ;or by both such fine and imprisonment. SECTION 19. SM E. Any person, firm. or 'corporation violating .any of the-terms-of this ordinance shall be deemed guilty of a misdemeanor, and a on conviction thereof-shall be punishable by a fine of not more than 3300.00: or by imprisonment for a ' period of not more than three months or by both such fine and imprisonment. SECTION Zo . SEVERk.BIL' ITY. If any section, subsection, sentence, clauses.,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 remain- ing portions o this ord i-na.-r.ce . The Council of this City hereby de- clares .that it `would have adopted this ordinance and each section, sub - section, sentence, clauae, 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 DkTE.. This ordinance, together with the eyes ,and Noes; shall be, published for two days before its final passag6 in the. Telegram-�Tribune, daily newspaper printed, published and circu- lat.ed. in said City, ` and the same, shall take effect and be in force thirty days after. its final passage. INTRODUCED AND PASSED TO FR.INT this 17th day of May, 19.48, . by the following vote .YES R.P. Ho-vJell; 'Timothy I . O' Reilly, Kline Williams : -WOES.; None 'ABSENT (' W. Baker; Wm 0. Hall - -- _ G Finally passed this 24 day of May, 1948 upon the following roll call vote: AYES G.W.Baker, R.P.Howell, Kline Williams NOES None ABSENT Wm. 0. Hall, Timothy I. O'Reilly Mayor At st: ity Clern:�-- 7