HomeMy Public PortalAboutOrd. 0484 ` . , � �_
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ORDINANCE N0. µ84
� AN ORDINANCE OF THE CITY OF LYNWOOD IMP03ING A
LICEN5E .TAX F'UR THE PRIVILEGE OF SII,LING TANGI-
BLE PERSONAL PROPERTY AT RETAIL� PROVIDING FOR
PERMIT$ TO RETAILERS, PROVIDING FOR THE COL-
LECTING AND PAYING OF SUCH TAX� AND PRESCRIBZNG
PEIVALTIES FOR VIOLATIONS OF THE PROVISION3 HEREOF.
The Citq Counoil of the City of Lynwood doea ordain as
Yollows:
Section 1. II�POSITION AND RATE OF TAX. For the privilege
oP aelling tangible persona:l property at retail a tax is hereby im-
poaed upon all retailers at the rate of 1/2 of l�, of the groee
receipts of any retailer Prom the eale of all tangible personal pro-
perty sold at retail in the City oP Lynwood on or after midnight
September 14, 1948. The license tax imposed by the provisiona oP
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this ordinance ia in addition to any and all other taxes imposed by
any other ordinanoe oP the City of Lynwood.
Section 2. TAX LEVIED IN SAME MANNFF�t AS STATE TAX. The
ta.x hereby levied, except as otherwiae herein provided, is levied in
the same manner, to the same extent and under the same conditions as
sales taxea are levied pursuant to Part 1 oP Division 2 of the Calif-
ornia Revenue and Taxation Code, known as the "Sales and Uae Tax L�i.w,"
as amended and in foree and efPect on 8eptember 14, 1948.
3ection 3. ADOPTION OF STATE $ALE3 TAX LAW BY REFERENCE.
,, EXCEPTIONS, All of the proviaions of the "5ales and Use Tax Law,"
. as amended and in foree and effect on September 14, 1948 except the
provisiona thereof pertaining solely to the °Use Tax" and Sectione
6051, 6052� 6053, 6066� 6067, 6068� 6069, 6070, 6071, 6451� 7052,
7056, 7101, 7102, 7151, 7152, '7153, applicable to ealea oP property at
retail, are hereby adopted and made a part of this ordinanae as though
fully set forth herein, and all provisiona of any other ordinance in
_ conflict therewith are inapplicable to this ordinance and the tax
hereby inposed; provided, however, the term "�roes receipta," as ueed
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, herein, does not lnclude.the amount of any tax imposed by the State of
�. California upon or with respect to retail eales whether imposed upon
the retailer or upon the consumer.
All of the of the "Salea and Use Tax Law" hereby
adopted, pronidin� Yor the adoption oP rules and regulations and for
hearinga on the part oY the State Board oP Equali�ation, eha11 be per-
formed by the City Council of the City oP Lynwod. All other provisions
of the "Sales and Uae Tax Iaw" hereby adopted, providing for the per-
Yormance oP offioial aetion on the part of the State Board of Equali�
zation, shall be performed by the City Treasurer.
. The City oP Lynwood sha.11 be deemed substituted for tha State
oP CaliPornia whever the State is rePerred to in said ��3alea and
Use Tax Law."
' The City Attorney oP Lyn�vood shall be deemed eubstituted
for the Attorne�* General whenever the Attorney General is referred to
, in said ,",Salea and'Use Tax Law.��
The County oY Los Angeles shall be deemad substituted for '
the County of 3acramento whenever the County of Sacramento ia raferred
to in said ° Sales and Use Tax Laca.n �
Section 4S EKE�iPTIONS. (a) �In addition.to.those esemptiona
- eontained in Part I of •Divialon 2 of the Revenue and Taxation Gode oP
the State of CaliYornia, ineluded in thia ordinanee by reference,
there aha.11 be excluded from the aomputation of the tax, gross receipts
from:
(I) 5ales made to or bg tha State of CaliPornia or any
agency department, politica.l suUdivialon, district or muniaipal cor-
, poration thereoP; �
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(II) Sales of property to be ooneumed in, or incorpor�ted
into the erection, eonstruction,.repa.ir or alteration oP either public
works or buildin�s belonging to or being constructed by or on'behalY
of, or for the u§e oP the United.Statea Government, the State oY Callf-
ornia or any agency, departnent, pol3tical aubdivision, district or
- publio or municlpal corporation oP the 6tate; • �
(III) Sales oY meals, food and drinks aold or eerved on
common carriers operating into, through or out of the city:.from or '
to points outside this aity.
(IV) TYie sales ta,x doea not apply to salea oP property which
ia shipped to a point outaide of thi.s oity;�puraua.nt to the contract
of sale, by delivery by the retail to euch point by meana'of (1)
facilities operated by the retailer, (2) deZivery by the retailer to
a ca.rrier Por ahipment to a consignee at auch point, or (3) delivery
by the retailer to a customa broker or Yorwarding agent Por shipment
outside this city. �
" (b) No tax shall be due hereunder if a sales ta�c, purchase
tax, ❑se tax, or purchase and use tAx impoaed by any other city oY the
State of California has been paid on the same transaotion.
Seotion 5. ADOPTION OF RULES AND REGULATIONS BY REFERENCE.
INTERPRETATIONS. The rules and regulations of the State Board of
' Equalization as amended and in force and efYeot September 14, 1948
pertainin$ to the.interpreta.tion, adminiatration and enforcement of
the "8alea and Use Tax Law,�' inaoPar as applicable, exeept Rule No. 55
{Seetion 2015, Title 18, California Adminiatrative Code, Sales.& Use
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Tax) ehall apply in the interpretation of this ordinance until speci-
fically abandoned by the rules and regulationa adopted by the City
Council. of Lynwood pursuant to this ordinance. The word "City" shall
� be deemed substituted for the word "5tate"„ whenever the word "8tate"
� appeare in said rules and regulations.
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In lieu of Rule No. 55, apecifically excepted above, the
following interpretations shall apply in the adminiatration of this
ordinance:
(A) The sales tax does not apply to salea of property which
is:
(I) Imported into this city from a foreign country and eold
by the importer in the original package in which imported.
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(II) Sold to foreign purcha.sers for shipment abroad and
delivered to a ahip, airplane, or other conveyanae Yurniahed by the
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purohaser for the purpoae of carrying the property aba�oad and actually
carried to a foreign destination, title and control of the property
passi�ng to the foreign purehaser upon delivery, and no portion of the
property being used or consumed in the United Statea. Copiee oP U.3.
' Cuetoms Shlppers' export d!eclaratione filed with the Collector of
Cuatoma must be obtained and retained by retailera to support deductions
ta.ken under this parAgraph. The tax appliea to the transaction if the
property ie diverted in tranait or for any reason not aotually delivered
outeide the City pursuant to the contraot of aale or not ehipped abroad
by a foreign purchaser, regardless of doaumentary evidence held by the
retailer of delivery of the property to a carrier for ahipment outaide
the Gity, or to a foreign purchaser for ahipment abroad.
(III) PAailed by the eeller, pursuant to the contra.ct of sale,�
to persons in the armed forcee at pointa outaide continental United
States, notwithstanc�ing the property is addressed in c,are oP the Post-
ma.ater and forwarded by him to the addreasee.. When mail is addressed
to Army Post Offices (A/P/0/�e) in oare of the Poatmaster or to naval
forcea addreased in care of the Postmaster, it will be preaumed tha.t
it is Porwarded outaide California. The aeller must keep recorda
showing the namea and'addresses as they appear on the me;iled matter
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and ahould keep evidence tha.t Lhe mailing was done by him.
� (IV) Shipped to a point outside this City pursuant to the
contract of sale when the property ia ma.rked Por export and delivered
by the retailer to.the °contracting officer," p officer in charge, "port
quartermaster," or other officer of the United States for transportation
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� eri� delivery to the purchaser at such a point. ✓
(B) The salea tax does not apply (either in interstate or
intrastate commerce) to sales of properLy ahipped from a point outaide
the City.oP Lynwood.to a purcYiaeer inside the City of Lynwood, or to
, the retailer�s agent in the City of Lyn�ood, for delivery to the pur-
chaser, if none of the elements oY sale, other than such del2very, `
takee place 1n the City oP Lynwood.
The sales tax does apply (either in interatate or intrastate
aommerce) to salea of property shipped from a polnt outaide oY the '
City of Lyn�ROOd to a pureshaaer inside the City of Lynnvood, or to the
retailer's agent in the City of Lymvood, for delivery to the puroha.�er
where any element of the sale, in addition to auch delivery, takes
place in the City oP Lynwood. •
"Element of Sale° is hereby defined to include
of an order, the acaepta.noe of an order, the givin� of an order, whether
, suoh ordeT is given in person, by telephone or by ma.il, or the payment
of the purchase price. .
Section 6. VERBATIM EXCERPTS SHALL NOT EXCLUDE BALANCE. Tne
, inclusion of any clause, portion or part of the "State Salea and Uee
Tax Law,u Part l, Division 2 oY the Revenue and Taxation Code oY the
�• State of CaliPornia, or the rules and regulations of the State Bo�rd
of Equalization, verbatim in this ordinance sha.11 not in or,of itself
be deemed to.exclude any of the reinaining provisions,of said °3ales
and Use Tax Lawp or rules and regulations that are made a psrt hereof
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' by referenoe only. �
Section 7, APPLICATION FOR PER�IT.. E�rery person desiring
to en�age in or conduct buainesa as a aeller within the City of Lynwood
shall file with the City Treasurer an applieation for a permit for each
place of busineas from which�;taxable sales will be made. Every apoli-
eation for a permit aha.11 be mlde upon a form prescribed by the City
. Treasurer and shall eet Porth the name under whieh the applicant trans-
aots or intends to transaot businees, the looation of his place or
places of business, and auch other information as the City Treasurer
may require. The appl3cat3on ahaTl be signed by ,the owner, if a natural
person; in the case of a oorporation, by an executive oYficer or some
person specifically authorized by the corporation to si�n the apnlication,
to which sha.11 be attaehed the written evidence of his authoritq.
, Seetion 8. ISSUANCE AND DI3PLAY OF PERMIT. After compliance
with 3ection 7 of this ordinanee by the applicant, the C1ty Treasurer
'ahall �rant and iesue to each applica.nt a sepa.rate permit for each
place of busineas from whieh tar.a.ble sales will be made except that, in
. the discretion of�the City Treasurer, a single permit may be ieaued for
more than one place of business under single ownership. A permit ia not
- asaigna.ble and is valid only for the peraon in whose name it is iasued
and for the tranaaction oP buainess at the place d'esignated therein;
may
provided, however, a cha,n�e!of location/be endoreed upon the permit by•
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the C1tq Treaaurer. The permit shall at a12 timea be eonap3ououely
d`isplayed at the place tor which iasued. •
Section 9. PERb4IT FEE3. At the time of making an application �
Por a permit, and at the time a cha.nge of location is endoraed upon a
-permit, the applicant for a,permit or for an endoraement of a change
of location on a permit shall pay to the City Treasurer a Pee of no
, dollare.
Seotion 10. REVOCATION OF PERhRIT. Whenever any peraon fails
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to comply with any oP the provisions of this ordinance or any rule or
:. regulation adopted purauant hereto, the City Gouncil oP the City of
Lynwood, upon hearing, after giving the person ten flays� notice in
writing specitying the time and place of hearin� and requir3ng him to
show cauee why his permit or permits ahould not be revoked, may revoke
or suepend any one or more of the permita held by the peraon. The
notice may be seraed personally or by mail in the ma.nner prescribed for
_ the aervice of notice of a deficiency determination under the "3ales
,, and Use Tax Law." The City Treasurer shall not issue a new permit aPter
the r�vocsation of a permit unleas the City Council oP the City oP Lynwood.
is satiafied that the �rmer holder oP a permit wi1Z comply with the
provisiona of this ordinanae and the rules and regulations adopted pur-
suant hereto and directs the Gity Treasurer to iasue auch permit.
Section 11. RENEtNAL OF,PERA�ffT. A seller whoae permit hae
, been previously suapended or revoked shall pay the City Treasurer a
Yee of $$1.�0 for the renewal or isauance of a perbit. „
' Section 12. UNLAWFUL ACTS. A peraon who engagea in business
�as a seller in the City of Lynwood without a pernit or permita, or after
a permit has been suspended or revoked and beYore the renewal or iesuance
of a permit, and each ofPicer oY any corporation which so engagea in
buslness, ie guilty oP a miedemeanor.
, Section 13. DUE DATE. The taaea imposed by this ordinanae
are due and payable to the City Treasurer on or bePore the la.at day of
. the�month next aucceeding each quarterly or monthly period, the firet
quarterly or monthly payment to be due and payable.under thia ordinance
on the last day of October, 1948, Por the preceding monthly or quarterly
period. The City Treasurer maq require or authorize returns and payment
of the amount of taxes Yor quarterly, monthly, or other perioda depending
upon the principe.l,place.of or,nature of the busineea oP the eeller or
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retailer.
� Section 14. REIMBURSE�ENT. The,tax hereby imposed shaTl be ,
- aollected by the retailer Prom the eonaumer ineofar as it can be done.
section 15. UNI,AWFUL ADVERTISING. It is unlawPul for any �
retailer to advertise or hold out or atate to the public or to any eus-
- tomer, direatlq or lndirectly, that the tax or any part thereof will be
assumed or absorbed by the retailer or that it wi1T not be added to the
• selling price oP the property eold or thaL, if added, it or any part
thereof will be refunded. Any peraon violating any provision of thia
� aection is guilty of a miademea.nor.
Section 16. �UIT FOR TAX. All taxes hereb9 levied shall be
payable to the City Treasurer and any civil auit for tha collection
thereof maq be filed in any court.of aompetent ,�uriadiction in the State
of California, and the City Attorney of said City ahall prosecute the
action. .
Section 17. RESALE CERTIFICATE. The Citq Treasurer may at
his option acaept a 3tate of California Resale Certificate as evidenee
, that any sale is not.a eale at retail, or he ma.y in his discretion re- -
quire an affidavit from the aeller aetting Porth auch information rea-
pectin� such eale as he deema necessary to determine the riature oY aueh
sale.
Secstion 18. EXTENSION OF TIPdE. WAIVER OR GOI�PROMISE. The
Treasurer sYie.Z2 have power,Por good cause shown, to extend for a period
oP not to exceed 30 days, the time Yor making°any return or paqirig any
amount required to be paid ur�der this ordinance, when requeeted so to do .
1n writing, before the same becomes deliriquent.
' Section 19. DISP03ITI4N OF PROCEED3. CAPITAL OUTLAY FUND
ADVERTISING. All moniea oollected under and puraaant to the pronisiona
oP this ordinance ehall, at the diacretion oP the City Couneil, be de-
posited snd-paid into the Capital Outla.y Fund provided bq Ordina.noes '
Number 384.o�:s 322 of the City of Lqnwood.
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Before any'�expenditures are made in excess of the sum of
�10,Q00.00 with Punda derived from this ordinanae for any public im-
provement program, capttal outlay itema, for aewer work, drainftge pro-
�eets or other publlc worka or acquisitions, a resolution fixin� a time
, for a publie hearing thereon shall be adopted and publiahed in the•
newspaper then authorized to publish legal noticee for the City oP
Lynwood. Said resolution sl�all etate the a�ount oY the proposed ex-
penditure, the purpoae thereof, and set a time Por a public hearirig
. thereon at no lesa than twenty-eight (28) days from the adoption of
aaid reeolution. At the time and place fixed for said public hearing
�the Couneil shs21 consider the desirability and feasibility of the
, proposed project and expenditure and maq adopt a reaolution approving,
modifying, or re�ecting the proposed pro�ect and expenditure. The
Gouncil may continue said hearinga from time to time at its discretion.
It is the intent of this section to allow�and provide Por full publia
, discusaion pr2or to makin� anq expenditure in exeess oP the sum of
�10,000.OQ hereunder.
3ection 20. DIWLGING OF INFORP,4ATION FORBIDDEN. It is uniaw- .
ful for any offieer or employee of the City of Lynwood having an ad-
minlst�.tive duty under this ordinance to make known in any manner
whatever the busineas affairs, operations, or inPormation obtained by
an investigation oP records and equipment of any retailer or any other
peraon visited or examined in the discharge of ofYicial duty, or the
amount or source of income, profita, loases, expenditures, or any par- .
tieular thereof, set Porth or diaclosed in any return, or to permit
any return or copy thereoP or any book containing any abatract or par-
tieulera thereof to be seen or examined by any pereon. However, the
City.Council ma.y, by resolution, authorize examination of the returna
by Federal or 3tate officers or employees or by the tax officera of
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thie or any other city iP a reciproca2 arrangement exista. Succeasora,
receivere, trustees, executors, administrators, aeeignees, and gua.rantore,
' if,directly interested, ma.y be glven infosmation aa to the items in-
cluded in the meaeure and amounts oY any unpaid tax or amounta of tax
° required to be collected, interest and penalties.
Seetion 21.. PF�tALTIES. Any person re9�ired to make, render,
sign or verify any repor.t under the provisions of this ordinance, who
ma.kea any false or fraudulent return, with intent to defeat or evade �
the determination of an amount due and required to be paid hereunder,
is guiltq of a misdemeanor, and upon eonvictlon thereof ehall be pun-'
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iahable by �. fine oP not more than �500.00 or by imprisonment for a ,
period oP not more than six months, or by both euch f3ne and imprisonment.
Section 22. 3AME. Any person, Pism or corporation violating
any of the terma of thia ordinance aha:ll be deemed guilty of a miede-
meanor, and upon conviction thereof shall be puniehable by a Pine oP
not more than �500.00 or bq imprisonment Por a period oP not more thas
six montHe, or by both auch fine and imprisonment.
Seotion 23.. SEVERABILITY. IP any.section, eubaection,
, sentence, clause, phrase, or portion of this ordina.nee is for any reason
held to be inealid or unoonatitutional bq the decieion of any court of
� aompetent Juri�diction, auch decieion ahall not affect the validity
of the remaining portions of this ordinance. The Council of thia Citq
hereby declares that it would have adopted this ordina.nce and�each
section, aubeection, aentenoe, clause, phrase or portion thereof, irre-
apective of the Yact that any one or more sections, subsections, elaases,
phrases or portions be deolared invalid or unconstitutional. .
Section 24. EFFF� TIVE DATE. This ordinance ehall become
eff'ective' at midn3.ght September�34, •1948. Ordinanae� Number 440, 441, ' �
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447, and 461 are hereby repealed effeotive as oY midnight September
14, 1948, provided that any claims, causea, or rights of aetion of
the City oP Lynwood, inaluding the obligation to make returns and tax
. payments under any of said ordinances Number 440, 441, 447, and 481
are hereby saved, preaerved, and continued to the City in all
particulare.
SEGTION 25, The C3ty Clerk shall certify to the pasaage and .
adoption of thia ordinanoe and shall c auae the,same to be published
once in the Lynwood Presa, a newspaper published, printed, and cir-
culated in the City oP Lynwood, California, and whieh aaid newapaper
is hereby desi�na.ted for that purpose.
PASSED and ADOPTED thia 20th.day of July, 1948.
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STATr. OF CALIrORNIA )
COUNTY Or LOS l�NGELES: �ss
CITY OF LYNFi00D )
I, thi; under�igned, City Clerk of the City of
Lynvrood, Californi<., clo hereby certify that the nbove and
foregoing ord.inance was duly adopted by the Gity Council of
snid City a.t a meeting thereof held in the
City Hall of said City, on the 20th aay of Julv. 1g48
and p�.seed by thz follo�,�ring vote:
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=,�� _, . AYES: COUNCILPiiE�i1: Bruner. Jensen. 5tro ,.
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, ., �. � EJilliame. _
' , NOES: COUNCILP.4EN: one _ _
. A3S�;T: COUNCILf�Rr"N: t•liliard _,
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y ERh," T OF LYi �OD
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