HomeMy Public PortalAboutOrd. 0440 ' ORDINANCE N0. 440 .
UNIFORri4 SALES TAX OftDI��AI�'CE
COLLECTSON BY GITY
AN ORDINANCE OF THE CITY OF LYNWOOD I1��POSING
A LICE�SE TAX FOP. THE PRIVILEGE OF SELLING TAN-
GIBLE PERSOPJAL PROFGRTY AT RETAIL, PROVIAIP:G
FOR PER9�iITS TO RETAIL�RS, PROVIDING FUR THE
COLLFCTiON AND PAYIIQG OF SUCH TAX, AAlD PRESCRIB-
ING PENALTT_ES FOR VIOLATIONS OF THE PROVISIONS
HEREOF. -
The Gity Council of the Cit,y of Lynwood does ordain as
followa:
SEGTIO 1: Ih?POSITIUI� AND RATE OF TAX. For the privilege
of selling tangible personal propert.y at retail a tax is hereby imposed
upon all retailers at the rate of �� of the gross receipts of any re-
tailer from the sale of all tangible per�onal property sold at retail
in the City of Lynwood on or after November 1, 1946. The license tAx
imposed by the provisions of thie ordinance is in addition to any and
all other taxes imposed by any other Ordinance of the City of Lynwood.
SECTION 2: TAX LEVIED IN S9n4E Ii4ANAtER AS STATE TAX. The tax
hereby levied, except as otherwise herein provided, ie levied in the
same manner, to the same extent and und.er the same conditions as sales
taxes are levied pursuant to Part 1 of Division 2 of the Celifornia
Revenue and Taxation Code, known as the "Sales and Use Tax Law," as
amended and in force and effect on November 1, 1946.
SEC TIOPI 3 : ADOPTIOIJ OF STATE SALES TAX LA'N BY P.EFERENGE:
EXCEPTIONS. All o£ the provisiona of the "Sales and Uae Tax Law," as �
amended and in force and in effect of iJovember 1, 1946, except the
provisiona thereof pertainin� solely to the "lise Tax" and 3ections
6051, 6052, 6053, 6066, 6067, 606A, 6069, 6070, 6071, 6451, 7052, 7056,
7101, 7102, '7103, 71�1, 7152, 7153, applicable to sales of property
at retail, are hereby adopted and made a part of thia ordinance as
though fully set forth herein, and all provl3ione of any other ordinance
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in conflict therewith are inapnlicable to thia ordinance and the ta.x
hereby.impoaed; provided, hoNever, the term ��gross receipts°, as uaed
herein, does not include the amount of any tax imposed by the State
of California upon or with respect to ret�7. sales whetherimposed
upon the retgiler or upon the conaumer.
All of the provisions of the "Sales and Use Tar. Law° hereby
adopted, providing for the adoption of rules and regulations and for
hearings on the part of the State Board of Equalization shal7. be
performed by the City CounCil of the City of Lynwood. All other
provisions of the and Use Tax Law" hereby adopted, providing
for the performance of official_ action on the part of the 8tate Boaxd
of Equalization shall be performed by the City Treaeurer.
. The City of Lynwood shall be deemed substitu�ed for the State
oY California whenever the 3tate ia referred to in said "Sales and
Use Tax LawU. •
The City Attorney of the City of Lynwood shall be deemed
substituted for the Attorney General whenever the Attorney General is
referred to in said Salea and Use Tax Law.
The City Auditor ahall be deemed au�atituted 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 Uae Tax
, Law. °
The County oY Los Angelea ahall be deemed substitutbd for
the County of Sacramento whenever the County of Sacrsmento is re�ierred
to in said ��Sales and Use Tax Law.��
SECTION ¢; ADOPTION OF RULES AND REGULATIONS BY REFERENCE.
The rulea and regulationa of the 5ta,te Board oP Equalization pertaining
to the interpretation, administration and enforcement oY the °Sales and
Use Tax Law,° inaofar as applicable, shall apply in the interpretation
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of this ordinance until apecifically abandoned by the rules or regu�g- '
�
tions adopted by the �ity Council of the �ity of Iynwood purusant to
this ordinance.
SECTION 5: SAME. The inclusion of any clause, portion or
part of the "State Salea and Use Tax Law," part 1 Division 2 of the
Revenue and Taxation Code of the State of California, verbatim in thia
ordinance shall not in or of itself be deemed to exclude any of the
remaining provisione of sa.id "3ales and Use Tax Law" that Are made a
part hereof by reference only.
SECTIOiJ 6: APPLICATION FOR PERt�4IT. Every person desiring
to en�age in or conduct business as a aeller within the City of Lynwood
shall file with the City Treasurer an apolication for a per�it for each
place of business. Every application for a pernit shall be made upon
a form prescribed by the City Treasurer 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 infor-
mation as the City Treaeurer 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 execltive officer or some person spec3fically a�xthorized bv the
corporation to sign the application, to which shall be attached the
written evidence of hie authority.
SECTIOT� ? : ISSUANCE AND DISYLAY OF PERI�IT. After compliance
with Section 6 of thie ordinance by the applicant; the City Treasurer
shall grant and iasue to each applicant a separate permit for each
pl�ce of business within the City of Lynwood. A permit is not assign- I
able and is valid only for the person in whose name it Ss issued and
for the transactlon of business at the place deeignated therein; pro-
vided, however, a cha.nge of location may be endorsed upon the permit
by the City Treasurer upon the payment of a few of one dollar (�1.00).
The permit ahall at all times be conspicuousl,y displayed at the place
for which issued.
SECTION 8: REVOCATION OF PERh�IT. Whenever any person fails
to comply with any provisions of this ordinance or a.ny rule or regulation
adopted pursuant thereto, the City Council of the City of Lynwood, upon
hearing, after_giving the person ten days' notice in writing specifying
the time and place.of hearing_and requiring him to show_cause wY�y his
permit or permits should not be regoked, may revoke or suspend any one
' or more of the permita held by the peraon. The notice msy be aeSved
personally or by mail in the manner prescribed for the aervice of notice '
of a deYiciency determination under the °Sales and Use Tar. Law,n. The
City Treasurer ahall not �ssue a new permit after the revocation of a
permit unlesa the �ity Council of the City of Lynwood is satisfied
that the former hoLder of a permit will comply with the provisions of
this ordinance and the rules and �egulations adopted pursuant hereto
and directs the City Treasurer to issue such permit. _
SECTZON g ; RENEPlAL �F PERNIIT. A seller whose permit has
been previously suepended or revoked ahall pay the City Treasurer
a fee of One Dollar (�1.00) for the renewal or.iesuance.of a permit,
SECTION lp; UNLAWFUL ACTB. A pereon who engagea in busineas
as a aeller in the of Lynwood without a permit or permits, or,_after
a permit has been suspended or revoked and before the renewal or Sssuance
of a permit, and each officer of any.corporation which so engages in
bueiness, is gvilty of a misdemeanor. .
SECTION 11; DUE DATE. The taxds impoaed by this ordinance
are due and payable to the City Treaeurer either monthly or quarterly,
the choice lying with the retailer who ahold determine the date period
on the basis oP the period he submite salea tax returna to the Sta.te:
All taxes payable monthly and all taxes payable quarterly hereunder ahalll
be deemed delinquent if not paid or poatmarked on or �efore the cloae
of businesa on the 15th day of the month following the monthly or quarter-
ly period for which the tax is payable. Taxea g�able hereunder for I
periods other than monthly or quarterly periods shall be deemed delinqueni
at the times deei�nated by the City Treasurer in his rulea and regulationa
QVhenever. any tax required to be paid by this aection is n� paid on or
before the date on which it becomes delinquent, a penalty of 10� of the
amount due ahall be imposed and an additional penaltq of 5�0 of the
ri in 1 tax ahall be added at the close of businesa on the �a:st day
o g a
of each calendar month thereafter. Every penalty shall become a part
of the tax imposed by this section. In no case, however, shall the
total penalty exceed 50� of the original tax.
The City Treasurer, for good cause, may extend for not more than
30 days the time �or making any return or paying any sum required to be
paid hereunder. The extension may be granted at any time provided a
written requeat therefor is filed with the City Treasurer prior to
the delinquency date, __ .
SECTION 12; REIMBURSEMENT. �e tag hereby Smpoaed ehall be
�collected by the retailer from the coneume5 ineofar as it can be done.
SECTION 13; UNLAWFUL ADVERTI32NG. It is unlawful for any
retailer to advertise or hold out or etate to the public or to any
cuatomer, 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 oP the peraonal property sold, or that, if added, it
or any part thereof will be refunded. Any person violating any
provision of this aection ia gullty of a miademeanor. _ •�
SECTION 14; SUIT FOR TAX. All taxee_hereby levied ahall
. .
be nayable to the City,Treasurer and any ¢i¢il suit for the collection
thereof may be filed in any cout of compe�tent �urisdiction in the 3�ate
of California, and the City Attorney oP said city shall proeecute the
action.
SECTION 15; RESALE CERTIFICATE. The Clty Treasurer may at hie
option accept a State of Californ�� Resale Certificate as evidence that
any sale is not a sale at ret��l, or he may in diacretion an
affidavit from the seller setting forth such inforraation respecting
auch sa.le as he deems neceasagy to determine the nature of such sale.
SECTION lg; DISPOSITION OF PROCEEDS. All monies collected
under anc3: pursuant to the provisions of this ordinance shall be deposited
and paid to a special fund Por capital outlays and permanent improvementl
to be adminiatered in accordance with Chapter 717 Statutes of 1937:� ..
SECTION lq; DIVULGING OF INFORIVIATION FORBIDDEN. It.ia unlaw-
ful for any officer or employee of the City of Lynwood hav4ng adminis-
trative duty under this ordinance to make known in.any manner whatever
��the busineas affairs, operations, or informatim>n obtained by an inve"sti-
�ation of r.ecords and equipment of any retailer or any other person
visited or examined in the discharge of official duty, or the amount
or souroe of income, profits, losses, expenditurea, or any.particular
thereof, set forth or dieclosed in any return, or to permit any return
or copy thereof or any book containing any abBtract or particulars thereoY
to be seen or examined by any pereon, However, the Cit,y Council may,
by resolution, authorize examination of the returns by Federal or
State Officers or employees or by the tax officera of this or any other
city if a reciprocal arrangement exists. Successora, receivers,
trustees, executors, adminietratore, assignees, and guarnators, if directl;
interested, may be givsa information as to the items included in the
measure and amoum�a of any unpaid tex or amounta of tax required to be
collected, intereat and penaltiea. ..
SECTION lg; PENALTIEB. p,ny person reauired to make, render,
sign or verify any report under the provislons of thls ordinance, who
makes any false or fraudulent return, with intent to dePeat or evade
the determination of an emount due and required to be �id hereunder, la
guilty•of a misdemeanor, and upon conviction thereof ahall be punishable
by a fine or flot more than Three Hundred Dollara (�300.00) or by
imprisonment for a period of.,not more than ninety (90) days, or by
both such fine and imprieonment. _
SECTION lg; SAME. �y person, firm or corporation violating
any oP the terma of thie ordinance shall be deemed guilty oY a misde=.
meanor, and upon conviction thereof ahall be puniehable by a fine of not
more than Three Hundred Dollar8 (�300.00) or by imprisonment for a
period of not more than �inety days (90) or by both such fine and
imprisonment. _..
SECTION 2p; SEVERABILITY, If any section, subsectiom;
sentence, clause, phrase, or portion of this ordinance ie for any reason
held to be invalid or unconstitutional by the decision of any court of �_
eompetent ,�urisdiction, auch decision shall not affect the validity of th
remaining portions of this ordinance. The Gouncil of this City hereby
declases that it w011!1$c-�have adopted this ordinance and each section,
eubsection, sentence, cl�use, phrase, or portion thereof, irrespective
of the fact that any one or more sections, subsectioris, clauses,
phrases, or porations be declared invalid or uncor.stitutional.
3ECTI0�' 21: This ordinance is urgently required. for the
immediate preservation of publlc peace, health and safety in the City
of Lynwood and shall be in effectiNovem ber 1, 1946: The following
is a specific statement showing the emergency of this ordinance.
Additional revenues are needed for the City in order that
it may acquire funds to carry on po�t-war public improvement programs.
Additional funds are immediately neceseary to aid the City in building
up a fund to purchase capital outlay items to replace worn-out fire
equipment and to obtain additional equipment.
The State of California has allooated in exoesa of
�100,000.00 to the City of Lynwood for sewer work, drainage pro�ects
and other public works. This State £und must be matched by the City
of Lynwood or the allocation riill be lost. Immedia.te enactment and
enforcement of this ordinance is necessary to insure the general
welfare and continued progresa of the City of Lynwood.
SECTION 22: The City Clerk shall certify to the passage
and adootion of this ordinance and�shall cause the same to be Aubliehed
once in the Lynwood Press, a newspaper published, printed and circu-
lated in the City of Lyn�vood, California, end which said newspaper
is hereby deai�nated for that purpose.
_ - � •� � , � -
--� ` �� � MAYOR 6F THE TY OF YN OOD
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C3 ERK, TY� OF' WOOD
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" and foregoing Oi:dinance'v.�as duly aaopted by the City"',, -
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