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HomeMy Public PortalAboutOrd. 0650ORDINANCE N0, 650. AN ORDINANCE OF THE CITY OF LYNWOOD', CALIFORNIA AMENDING ORDINANCE N0, 484 OF SAID CITY, IMPOSING A LICENSE TAX FOR THE PRIVILEGE OF SELLING TANGI- BLE PERSONAL PROPERTY AT RETAIL, PROVIDING FOR PERMITS TO RETAILERS, PROVIDING FOR THE COLLECT- ING AND PAYING OF SUCH TAX, AND PRESCRIBING PEN- ALTIES FQR VIOLATION OF THE PROVISIONS HEREOF, The City Council of the City of Lynwood does ord.aih a.s follows: Section l: Sections 1, 2, 3, 4, 5, a:nd 19 of Ordinance No. 484 are hereby amended. to read as follows: "Section 1. Imposition and Rate of Tax. For the privilege of selling tangible personal property at retail, a tax is hereby impos'ed'upon all retailers at the rate of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold. at retail in the City of Lynwood. on er after midnight July 3, 1956. The license tax imposed. by the provisions of this ordinance is in addition to any and. all other taxes imposed. by any oL-her ordinance of the City of Lynwood.. "Section 2. Tax Levied. in Same Manner as State Tax. The tax hereby levied, except as otherwise herein provid.ed., is levied: in the same manner; to the same extent, and under the same conditions as sa es taxes are levied pursuant to Part 1 of Division 2 of the' California Revenue and Taxation Code, known as the "Sales and. Use Tax Law," a amended, and in force and effect on March 31, 1956. °Section j. Ad.opt.-ion of Sta e Sales Tax Law by Re1'drence. E:xcep ;ic.s . "A. All. of the provisions of tha "Sales a.?~d. iTse Tax Law," as amended., ai1d. in force and. effect on March 31; 1956 except tide pz°o- visions thereof perta.inin sole-', ., "Use g -y "~;~ ~ri~ ^a.;L" acid Sections r_,g51, 6052, 605;, 6t~66, 6067; 6068, 6069, 6070, 00'(1, F,y.51, 705, ^r>>~, 7101, 7102; 7151, '7152, 7153, applicable to sales of proper°~ty a,t retail are hereby adopted. and. made a part of this ordinance as though fully set forth herein, a.nd all provisions of any other ordinance in conflict -1- therewith are in 1.pplicable to this ordinance and the tax hereby imposed.. "B. The term "Gross Receipts;" as urea 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. "C. The term "sale" shall mean and include, in add'~tion to the meanings contained. in paragraph A of this section,. the wit.hdra.wal by a retailer in this City of tangible personal property from a place in this City, from a place in California outside this City. under the control of the retailer, or from a. place in California. outside this City at the order of the retailer, for delivery in any manner a.t a point in California outside this City under such circumstances that the transaction of which the w9.thdrawal is a part would. have been considered. a sale within the meaning of paragraph A of this section had the point of delivery been within this. City. Provided; however, that withdrawals pursuant to a transaction in foreign or interstate commerce shawl not be sales for the purpose of this section. Charges made £or the delivery Qf tangible personal property so withdrawn shall be included. in the gross receipts by which the tax imposed. under this section is measured. unless such charges are separately stated. and. are imposed. for transportation.which occurs after the sale of the property to the purchaser. "D. .All of the provisions of the "Sales and. Us'e Tax Law" hereby adopted., providing for the adoption of rules and. regulations and. for hearings on the part of the State Board. of Equalization, shall be performed. by the City Council of the City o£ Lynwood. 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 Treasurer of the City of Lynwood.. "E. The City of Lynwood. shall be.d.eemed substituted. for -2- the State of Ca ifornia whenever the State is referred. to in said. "Sales and. Use Tax Law." "F. The City Attorney of Lynwood shall be deemed substituted- for the Attorney Generaa whenever the Attorney General is referred. to ih said "Sales and. Use Tax Law." "G. The City Treasurer of the City of Lyhwood. shawl be deemed. substituted. for the State Controller whenever the Sta e Controller or State Board: of Control are .referred to in said. "Sales and. Use Tax Law." "H. The County of Los Angeles shall be deemed substituted. £or the County of Sacramento whenever the County of Sacramento is referred. to in said. "Sales a:nd: Use Ta.x Law." ",Section 4. Exemptions. In addition to the exemptions contained in Part I of Division 2 of the Revenue and Taxation Code of the State of California, after l~pril 1, 1956, there shall be excluded from the computation of the tax gross receipts from: "A. The .amount of any sales or use tax imposed. b;y the State of California'. upon a retailer 'or consumer. "B. Receipts from the sale of tangible personal property upon which a sales or use tax ha.s become due by reason of the same transaction to any other city a.nd county, county other than Los Angeles County, or city in this state under a sales or use tax ordinance enacted by that city and county, county other than Los Angeles County, or city in this state, whether in .accordance with, or purporting to be in accordance with Part 1.5 of Division 2 of the Revenue and Taxation,Code of the State of California, or in,aecordance with the organic law of a.ny such city, "C. Receipts from sales to operators of common carrier and. waterborne vessels of property to be used. or consumed. in the operation of such common carriers or wa erborne vessels principally outside of this City. "D. Sages made pursuant to contracts actually executed in -3- good. faith prior to the effective date o£ this ordinance. "Section 5. Adoption of Rules and Regulations b~ J Reference. Interpretations. The rules and. regulations of the State Board. of Equalization as amended and. in .force and effect July 3, 1976, per- taining to the interpretation, administragion, and. enforcement of the "Sa.les and Use Tax Law," insofar as applicable, except Rule No, (Section 2015, Title 18, California: Ad.ministra ive Code, Sales & Use 55 Tax) shall apply in the interpretation of this ordinance until speci- fica ly abandoned. by the rules a.nd. regulations adopted. by the City Council of the City of Lynwood pursuant to this ordinance. The word. "City° shall be deemed. substituted: for the word "Sta-t e" whenever the word. "Stage" appears in said rules and regulations. °In lieu of Rule No. 55, specifically excepted above, the following interpretations shall apply in the administration of this ordinance: "A. The sa es tax does not apply to,sa7es of property which is; (1) Imported. into this City from a foreign country and sold. by the importer in the original packa'ge,in which imported. (2) Sold. to foreign purchasers for shipment abroad and. delivered: to a ship, airplane, or other conveyance furnished. by the purchaser for the purpose of carrying the property abroad. and. actuaaly carried. to a foreign d.estina ion, title and. control of the property passing to the foreign purchaser. upon .delivery, and no portion of the property being used. or consumed. in the United: States. Copies of U. S. Customs ShippersY export declarations filed with the Collector of Customs must be obtained and. retained by rega.ilers to support deductions taken under this paragraph. The tax applies to the transaction if the property is diverted. in transit or for any reason not actu8 ly delivered outside the City pursuant to the contra:et of sale on not shipped. abroad by a foreign -~- purchaser, regardless of documentary evidence held by the retailer of delivery of the property to a carrier for ship- ment outside the City, or to a foreign purcha er for ship- ment abroad. (3) Mailed by the seller, pursuant to the contract of sale, to persons in the a.rmed.forces as points outside con- tinental United. States, notwithstanding the property is addressed. in care.df the Postma ter and forwarded by him to the ad:d.ressee. When .mail is addressed. to Army Post Offices (A/P/OYS) in care of the Postmaster or to naval forces ad.d.ressed. in care of the Postmaster, it will be presumed. that it is forwa.rd.ed outside California:. The seller must keep records showing the names and addresses a they appear on the mailed. matter and. should keep evidence that the mailing was drone by him. (4) Shipped. to a point outside this City pursuant to the contract of sale when the property is marked for export and. delivered by the retailer to the "contrasting officer," "officer in charge," "port quarterma ter," or other officer of the United. States for transportation and delivery to the purchaser at such a. point. "B. The sales tax does not apply to sale's of airplanes, and parts and. equipment for airplanes, transported to a point outside this City pursuant to the contract of sale when such property is delivered: to the United States Army Corps or any other agency or instrumentality of the United. States for transportation and. delivery to the purchaser or someone designated. by him at that point, "C. The sages tax does not apply (either in interstate or intrastate commerce) to sales of property shipped. from a point outside the City of Lynwood. to a purchaser inside the Qity of Lynwood., or to the retailer6s argent in the City of Lynwood., for delivery to the purcha er, if none of the elements of sa e, other than such delivery, takes place -5- in the City of Lynwood:. "D. The sales tax does apply (either in intersta e or intrastate commerce) to saxes of property shipped. from a point outside of the City of Lynwood. to a purchaser inside the City of Lynwood., or to the retailert's agent in the City of Lynwood, for delivery to the purchaser where any element of the sale, in addition to such delivery, takes place in the City of Lynwood.. "E. "Element of Sale" is hereby defined. to include solici- tation of an order, the acceptance of an order, the giving of an order, whether such order is given in person,.by telephone or by mail, or the payment of the purchase price. "F. The City Treasurer may approve the payment of the sales tax by retailers located. outside the city in accordance with a formula if he finds that the formula will produce the same or approximately the same tax a if detailed accounting procedures ha.d been followed. A retailer desiring to use such a formula shall furnish such informa- tion.as may be required by the City Treasurer to enable him to make the required finding. The formula. may be used. by the retailer for such period: of time; not to exceed. one year, a may be authorized. by the City Treasurer h writing, and is subject to renewal, upon applies - Lion, for periods not to exceed. one year. _ "Payment in full of sales taxes in a.ccord:ance with an approved. formula: shall constitute full satisfaction of the retailer's sales tax liability. "Section 19. Disposition of Froceeds. All monies collected. under and pursuant to the provisions of this ordinance shall be deposited. as follows: "A. To Capital Improvement Fund, 30 per cent of total revenues but not to.exeeed. 100,000 per annum. Funds acruing to this account to be used only £or capital improvements a'hd/or new equipment. °B. To Metropolitan Water District Fund.., 30 per cent of total revenues but not to.exceed $100,000 per annum. Funds a',ccrung:, -6- to this account to be used. only for Metropolitan Water District payments and for construction of Metropolitan Wa er DistrS.Ct facilities. "C. To Park Capital Fund. 20 per cent of tota revenues but not to exceed. $60,000 per annum. Funds accruing to this account to be used only for construction of park and. reerea ion facilities. "D. To General Fund., 20 percent of total revenues plus overages; if.any, from allocaaions made under A, B, and. C above. "Before any expenditures are made in excess of the sum of $10,000.00 with funds derived. from this ordinance for any public improvement program,. capital outlay items; for sewer work, drainage projects,. or other;~public works or acquisition, a resolution fixing a time for a. public hearing thereon shall be adopted and. published. in the newspaper then authorized to publish lega notices fore the City of Lyhwood.. Said. resolution shawl state the amount o£ the proposed. expenditure, the purpose.thereof, and set a time for a public hearing thereon a no less than twenty-eight (28) days from the adoption of said. resolution. At the time a.nd place fixed.for said. public hearing the Council shall cons'id.er the desirability and feasibility of the proposed. project and. expenditure and. may a.d.opt a resolution approving, modifying, or rejecting the proposed project and. expenditure. The Council may continue said hearings from time to time a its discretion. It is the intent of this section to allow and. provide for full public discussion prior to making a.ny expenditure in excess of the sum of $10,000.00 hereunder." Section 2. Effective Da e. This ordinance, inasmuch a it provides for a tax levy for the usual current expenses of the City; shall take effect immed.ia ely. Section 3. The City Clerk is hereby ordered .and. directed. to certify to the passage of this ordinance and. to cause the -7- same to be published. once in the Lynwood. .Press, a newspaper of general circulation, printed., published., and circulated. in the City of Lynwood-. First read at a regular meeting of the City Council of said City held. on the 3rd. d.ay of July, 1956., and finally ad.dpted and. ordered.published at a regular meeting of said Council held. on the 17th d.ay of July, 1956, by. the following vote: Ayesi rCouneilmen^ :Compton, Finch, McMeekin, Summers. Noes: Councilmen Absent: Councilmen None. Pend.er. _.--_ ' _~ ,r'' / '' ____ ! %~ / ~~ " ~ ~ L `l T E ~T~ 'i, C L R CI 0 LY 00 STATE OF CALIFORNIA ) COUNTY OF LOS ANGELESB sa. CITY OF LYNWOOD ) I, the undersigned, City Clerk of the City of Lynwood, and ex-officio clerk of the Council of said City, do hereby certify that the above is a. true and correct copy of Ordinance No. 65o adopted by the City Council of the City of Lynwood and. that same was passed on the date and by the vote therein stated. Dated this 18th day of <LuiT~n 19,E-• l ~. CITY CLERK OF THE~TTY 0 LYNWOOD