HomeMy Public PortalAboutOrdinance 278ORDINANC NOo 278
AY OF i:ATY ASAUXONT INPO5INC AN
TAX ON TH:r. i.JS ft OMR CONSUMPTION OF TAN.
GIAX V,:IISONAL PIRNTY.,
COaCIL OF TiiE liA0MONT DOM. OUAIN AS
FOL“:1VS:
1,
include- the exA-cise of any right or power over
tangible personal property Inci6ent to the ownership of that
property, subject, however, to the f011owing exemptions:
(a) It does not incluse the sale of that property in
th re1r ourF)e, of business;
(b) It dos not include the keeping, retaining or
exercng of any right or power over tangible personal property
wAch is thereafter transported. outside the City. for principal
use or consumption outside the tAty, and which propertr is actually
so used or consumed;
(c) Tt (loes not include the use of such property. for
the plronse of being processed, fabricated, or manufactured into,
attached to or incorporated nto, other tangible personal nronerty
ich is to be transported outsiae the City and theroafter used
outside the. City, or which is to be subsequently.
010, or
resold in the regular course of business;
(d) It dots not include the exercise of any right or
power over tangible personal property incident to ownership of
that property if such property was purchased for principal use,
or consumption outside the. City an.1 is so used or consumed,
(e) it does not include theuse of tangible personal
property actually employed in the transportation or transmission
of persons property, gas, electricity or communications in intra-
state, inter.. tate, or foreign commerce by public utilities ro.
guated by the Public Jtilities omIldssion of the State of
fornia.
SECTION 2, IhPOSITION ANL 0P TAX.
An excise tax is hereby imposed on the use or °the_ on.
sihmption in the .A.ty o aumont of. tangible personal proper.
pnrcaed from. any retailer on or after the effective date of this
ordinance for is or other consumption in mad at the rate
of one (1) per cent of the sales price of the property.
SE;;;TIDN 3. US:: TAX .ITSVID IN SliE .1ANNER AS STATE TAX.
The tax hereby levied, oxcept as otherwiseherein pro-
vided, is levied in the, same manner, to the sameextent and under
the same condition as use taxes are. levied pursuant to. ?art I
of i_vision 2 of the California Revenue and Taxation Code, known
as the 'ales and Use Tax Lau° as amended and in force and ef,.
fe t on October. 1, 1951.
4. OV STATE USE TAX LAI, BY kl.:RE.NC :(;:PTIONS.
All te provisions of the "Sales and Use Tax Law"
as amended and in force and effect on October 1, 1951, except the
provisions thereof portainingsolely to the "Sales Tax" and
Sections 6003, 6201, to 6204; inclusive, 62070 6226, 6241 to
(246, inc1usive, 403, 6453, 7052, 7056, 7057, 7101, 7102, 7151,
7152, and 7153, are hereby adopted.. and made a part of this ordi-
nance as though fully set forth herein, and all provisions of any
other ordinarce in conflict therewith areinahplicable to this.
ord`inance and the tax hereby imposed; providedthat theterm
"Sales price" shall not include the amount of any California :nte
sales tax or use tax end that theword "Storage" shall for the purposes
of this ordinance be deemed deleted from those provisions of the
California evenue and Taxation Code adopted by reference, t
being the intent of the Council that thetax imposed by this
ordinance shall not apply to the storage of tangible person111
prolrEty,
.1024193
All of the provisions of the. "Sales and, Use Tax ta410,
hereb7 adopted previdirw for the adoption of rules and regulations
and for hearins on. the part of the. State Board of Equalization
Shall be performed by the Council of the of :ieaumont. All
other provisions of the State "Sales and Use. Tax Law" hereTh.
adopted providing or the performance of official action on the
part of the State oard of Z,eualization shall be performed by
the City Treasurer,
The City of heaumont shall he deemed substituted. or the
State of California whenever the State is rcferred to in said "Sales
and tis e Tax Law.
11
The City Treasurer shall ".e deemed substituted. forthe
State Cohtroller and State 'Board of Control whenever the State
Contreller or tate Board. of Control ace referred to i said
"Sales and Use Tax Law."
TIO; 5, M ;T io O WLES ANL, 247ATIONS BY REPFRJCP,
The rules and regulations of the State iioard of
Equalization pertaining to the interpretation, administration and
enforce';:not of the "sales and Use. Tax taw," insofar as applicable,
and availablf! ;hall apply to the interpretation of this ordinance
ntjspf,Afically abandoned by therules and regulations adopted
by the Council. pursuant tothis ordinance, except for Rule 5Z)
which is not applicable to this ordinance.
SECTIM 6. INILIATIONo
The inclusion of any clause, portion or part of the "Sales
and Use Tax Law,'art 1, Division 2 of the. Revenue and Taxation
Code of the State of California, verbatim in this ordinance shall
not in or of itself deemed. to exclude any of the remaining
provisions of said "Sales and UFe Tax Law" that are made a part
hereof by reference only.
SECTION 7. DOTY TO COLLECT TAX.
lory retailer maintaining a place of business in, this
City shall app.y to the City Teeasurer for authorization to collect
the tax istpooed by this orSinance. Any retailer not maintaining
a place of business in this City may apply to the City Treasurer
for aothorization to colloct ti tax hereby imposed. Upon r-
ceipt of any application in such form as required by him, the ciy
Treasurer, in the case of a retailsr iaaintaining a place of business
in th ity, ay authorize ti a applicant to make soch collections
and to forward the same to the City i'reasurer.
arcTioN 8. 1>H.RSON6 LiAtit, TO TAX,
TOsory person using or otherwise consuming in this City
tangible personal property purchased fro s a retailer, is liable
for thetax; provided, however, no tax shall be due hereonder if
thestax imposed by Ordinance No..135 (Sales Tax) of the City of
eaomont has been paid on the sale of such property, The liability
of such person is not extinguished until the tax has been paid to
the C-ty of Oeaumont except that a receipt from a retailer
authorized pursuant to Section 7 hereof to collect the tax, given
to the purchaser pursuant to'Oection 9 hereof, is sufficient to
relivo the purchaser from, further liatility for the tax to which
the receipt refers.
SCTLiN 9 COI,UCTION TANLV TAfLrk.
Arry retailer who is authorized by the City Treasurer
to collect tOo tax imposed by this ordinance and woo makes sales
of tangible personal property for use or other consumotion in
this City, not exeivted under the provisions of this oz-diDancel
shall collect the t-- from tso purchasor at the tima of matsins
the sale, or, if' the use or othr consumption of the tata71111
personal property is not then taxable hereunder at t'hetime the
use or other consumption becomes taxable. Soon collectino the
tax, the retailer, on demand, shall give to the purchaser a
receipt therefor in the manner and form prescribed by the City
Treasorer. The tax .so collected by the retailer shall be held in.
trust by him for the City and shall be paid to to City by the
-4-
retailer inthe manner and at the times elsewhere provided in
this 'ordinance.
:UJN 19, DISPLAy oF TAX FRog LIST OR OTHER PRICE.
The tax so collected by the retailer fror the purchaser
shall be displayed separately from the list price, the price
advertised in the preeises, the narked price or other price on
the sales chece or other proof of sale.
SECTION 11, PRaONAL PROPE:TY To Iclaca TAX AaTLIES.
F±xcept as otherwise specifically exempted, the tax
hereby mposed applies to all tangible personal property located.
in this City and purchased from a retailer; provided, however,
that if the retailer in good faith. takes froe the purchaser a
certificate that the propeety was not purchased for use ot con—
semption in this City and, has not been nor will he so used or
consumed, he shall be relieved of liability to collect and pay
the tax. The certificate shalt be signed by and hear the nae
of the purchaser, shall indicate the address of the purchaser
and the place '.here such tareible personal property will be ased
or consumed, the date of purcease, and shall be substantially
in euch for as the City Treasurer may prescribe.
S.CTION 12.
In addition to those exouptions contained in Part 1
of Division 2 of the California kevenue and Taxation Code which
are incorporated into this ordinance by reference, there shall
be excluded from the computation of the tax the sales price of:
(a) Purchases of property upon which a sales tax,
purchase taxi use tax, purchase and use tax, Or any ofthem,
has been legally imposed by and paid on the same transaction'
to any City of the State of California,
SECTION 1• ;,ITRATIN OF
rvory retailer selling tangible pe,sonal property
for use or oth r consumption in the City of Beaumont and which
retailer maintains a place of besiness in said city or acts
throeell agents located in s:id city aced which retailer is not
licensed under the provisions of Ordinance No. 253 shall
rerister l'ith the City Treaserer and ive the name and address
of such aeeet or agents and office or other place of besinese
in the city.
SCCTION 140 ;)I1U DATE OP TAE5.0
Taxes imposed by this ordinance are det and payable
to the City Treasurer on or before the last day of. the, month
next succeeding each quarterly period, the first quarterly payment
to he due and payable uneer this ordinance on or before the last
day of April, 1956, The City Treasurer may require. returns
end payment of the ameent of taxes for the quarterly peeiods
other than calendar quarters eepeneine upon the principal place
of or tee nature o the besiness of the seller or r e taller or
may reclaim roterns ;Ind payment oC the amount of taxes for other
than querterly periods.
Si,CTION 15. R:TuieNS
ach return filed by a retailer shall show the total
sale price of the property solo' by him during the reporting
period in respect of which he collected the tax hereby impoeed.
Each retern filed by a pxchaser shall show the total sale
price of the property purchased by nim during the reporting
period, respect of which a tax is due under this ordinance.
ALL reterns shall also show the amount of the taxes for the period
covered by the return and such othor information as the City
Treasurer deems necessary to the proper administration of this
ordinance.
S7CTION 16. ,ATENSION OF' TIME.. 'WAIVER OR COMPROMISE',
The City Treasurer shall have power, for good caese
Loown, to extent for a period of not to exceed thirtyeone (:JI)
,ece the tme 'or makin; any return or payine any amount reqeire
iu be paid under this ordinance, when requeted so to do in
write, before the same becomes oeltnquent. The City Treasurer
may, win the written approval of the City Attorney, waive or
compromise any penalty or intereet that would otherwise accrue
unC,er lite provisions of thie ordinance. The City Treasurer
shall make ancl transmit to the council quarterly, a detailed
re ,ort of ano sums sc waived or compromised with tOe reasons
therefor.
SECTYTA 17. SOOLTOLTeS FOR }AY NT 0 TAX.
The Council, by resolution, shall adopt rules prescribing
methode and schedules for the collection and payment o the tax.
Such schedules shall be so detormined as to facilitate collection
of thie tax at the same time that the retailer collects the tax
imposed under the California Sales and Use Tax Law and so as to
produce an average tax return of one per cent on all purchases
sobject to the use tax.
SLICTION
TAX.
Ail- taxes hereby leviert shal'e be payee011eetpoj;hety:,
Treasurer, ant any civilsulf .for the.. co1limA00 theveOr Aay.
in. any coert of co7op.otert jurisdiction in the 't
.•..:Al'ifornia/„ and t .City Attorney of Said, City ehall prosedate
actt.on.
The Ci y Treasurer' may at his option accept e :317hite
of attforia, ,t.,sale Certificate as evidence that any sale is
riot a sale for ds.e or ,,,enshThtin in the City of c4i,aulrent, hts
he may in AiS discretion reqsdre an affidavit from the seller
settL1 Ot < ihromakon respecting sucb neic as ne
necessary to determine the nature of such sale.
.'6EcTIOF OV
All nies coliecteC '.(4.nder and pursuant to the pra-
visions ef2 this einiv,,ce shall lenositd and 2aid into
GeneraI hndof the Atyo umont,
S'iC.f.4.0 210 c.:ItiLGING INFOX.VM
No officer or employee of the City of -,eaumant having.
an administrative nqty htVer this ordinance shall make knawn in
any manner whatever the bosiness affairs, operations, •. In-
formation obtained by an investigation o1 records and equip-
ment ca;: any retailer or any other person visited or examined.
th !ischarge. of official duty, or the amount or source
of income, profits, loeses, expenditures or any particulars
thereof, set forth or (Asclosed in any return, or pTmit any
rotarlor copy thereof or any book containlog any abstract
or particulars theroof to be seen or examined by any person4
iov-avrtro, tlie Council may, by resolotion, authorize examination
of the retorns oy Federal. nr -)tate officers or eittploy.os, or
r the taa officers of this or in othercity if a nooiprocal
arrangement exists. ucces$ors, receivers, trustees, executors,
adaloiotrators, assignees, an'i. ouarantore, if directly ioterested,
may•• be Riven information as to. tie. iterie included in the measure
an an.oLznttd of any .,tipzCid tax or amountE) of tax. required. to oe
collected interest ane. penaltic.
S;'TION 22. nNALTIS.
Any person required. tomake, render, sign or verify any
report under the provisions of this ordinance, who maes any
false or fraudulent return with. intent to defeat or evade the
6etermluation of an count due and required to be paidhrea
under, is guilty of a misdemeanor and. upon conviction thornof
rhall punishabl by a fine of not more than *500.00 or by
imprisonment for a period of not more than six. months, or by
both fine and imprisonmont.
STCTTO 23. SAAXo
?erson fir or corporation violating any the
toms of this orlanance shall be deemed guilty of a. misdemeanor
and or conviction thereof 5hal.I be. punishable by a ftnn of
not more than. .:i,.500,01) or by imprisonment for a. period of not
than six zonth5 or by bo th tzh in and imprIsonnt.
014 24. SrVRANITTY.
rf any section, sub5ct;tiont aeotence, claose, phraseo
or portion of this ordinance is for any mason held to
in oll, or ancnnstitutional by no decision of any court of
cow.tent juris(itctiono cb cisior shalt not affect the
vaiidito of to: reoainino oortions of this ordioanc,?. The
Oooncil of this Cit- horoOy declares that it woui0 have adopted
tis ordinance and each section, sobsection, sentence, clause,
ohrase, oi portion thoroof, irresoective of the ft tout any
one or more sections, sobsections, clauses, phrases or portions
be declared invalid or onconstitutional.
XXXXXXXXIIIXXXXXXXXXXXXXX*XXXXXXXXXX
TUX 4, 1XXXXXXXXXXXXXXXXXXXMIXXXONAXIMXXXXXXXXXXXXXXK
XXXXWX1IX
T I 2& RH.
This ordinance shall be in fd1 force an tae effect
nn F.ec.mbr 315t, 1955.
.7.
SrfA:TION 24).
The bit Cir. ai1 certify to the passage of this
1rdinance and. 7shall cagso the sane t be giblIFTIod ohc; In
the. 3eaAmont Gazettct 4 newspaper of xeneral circulation,
1.7.,1 City. of
Attest!
Y.ayor of the City of 4eaumont
City Circ,
rio hereby certify that the foreoing Ore was
o 1ya.Jopted 1)y said ity o iii f tn LLty of :reaunont
at a r:cAlar odkoirnee.i moetimg treof held on the 30th.
day of November I955 iol1» ug voV,%
Ayc! Councilmen Nunez, Ward, HarF;rave, Carman and Covardale.
Noes: Councilmen
Abet: Councilmen None.
Nov. 30th.1955
&,ity