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HomeMy Public PortalAboutOrd. 0643 ORDINANCE N0, 643 AN ORDINANCE OF THE CITY OF"LYiVW00D, IMPOSING A CITY SALES AND 'USE TAX; PROVIDING FOR THE PER- "' -FORMANCE BY`THE STATE BOARD OF EQUALIZATION OF ALL`I+~UNCTIONS INCIDENT TO 'THE ADMINISTRATION, 'OPERATION AND COLLECTION OF 'THE SALES AND USE `TAX HEREBY IMPOSED; SUSPENDING THE PROVISIONS OF"ORDINANCES-NOS. 484 AND 509 DURING SUCH ,TIME AS THIS ORDINANCE IS OPERATIVE; AND PROVIDING PENALTIES FOR VIOLATIONS THEREOF. The.City Council of the.City of Lynwood. does ordain ,as follows: Section l~ SHORT TITLEe This ordinance shall be known as the Uniform Local Sales and Use Tax.Ord.inance of the City of Lynwood.. Section 2, PURPOSE. The City Council of-the City of Lynwood. hereby declares that this ordinance is adopted. to .adhieve the following, among other, purposes, and. directs that the provisions hereof be interpreted. in order to .accomplish those purposes¢ (a) To adopt a sales and use tax ordinance which complies with"the reguiremerits and. limitations contained-in Part 1.5 of Div is ion .2 of the Revenue and. Taxation Code of the State of Ca-lifs~rn~a; (b) ,To adopt a sales and use tax ordinance which incor- porates provisions identical to those of the Sales and. Use Tax Law of the State of California insofar as"those provisions are not incon- sistent with the requirements and limitations contained. in Part 1:5 of Division 2 of the said Revenue and Taxation Code; (c) To,ad.opt a sales and. use .tax ordinance which imposes a one percent (1~) tax and. prpvid.es a measure therefor that can be administered. and collected. by the State`Board of Equalization in a manner that adapts itself as fully as practical to, and. requires the least possible deviation from the existing statutory and. administra- tive procedures followed by the State Board of Equalization in administering the collecting the California State Sales and. Use Taxes; (d.) To adopt a sales and. use tax ordinance which can"be administered. in a manner that will, to the.degree possible consistent with the .provisions of Part 1.5 of Division 2.of the said. Revenue and. Taxation Code, minimize the cost of collecting city sales and. use taxes and. at the same .time minimize the burden of record. keeping upon persons subject to taxation under the provisions of this ordinance; (e) To adopt a sales and use tax ordinance which can be administered. in .a manner that will exclude the receipts of particular sales from the measure .of the sales tax imposed. by this City which have been included in.the.measure of the sales tax imposed. by any other city,and county, county other than the county in which this city is located, or city in .this State, and. avoid. imposing a use tax on the storage, use or other consumption of tangible personal property in. this City when the gross receipts from the sale of, or the use of, that property has been subject to a sales or'use.tax by any other city and. county, county other than the county in .which this city is located., or city in this State,,pursuant to a sales and. use :`tax ordinance enacted. under the .provisions of Part 1.5 of Division 2 of the said. Revenue and. Taxation Cod.eo Section 3, OPERATIVE DATE, CONTRACT WITH STATE, This ordinance shall become operative on ..April 1, 1956, and prior thereto this City shall contract with .the State Board. of Equalization.to per- form all functions incident to the administration and. operation of this sales and. use tax ordinance; provided, that if this City shall not have contracted. with the said. State Board: of Equalization,,as above set forth, prior to April 1,.1956, this ordinance shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the City and. by the State Board. of Equalization, provided. further that this ordinance shall not become operative prior to .the operative date .of the Uniform Loca°1"Sates and Use Tax Ordinance of the County of Los Angeles. Section 4. SALES TAX, `(a') (1 ) For -the-:privilege oY selling tangible ,personal property-at retail a-tax is hereby imposed-upon `all retailers in the ,City a't~-the :rate ,af 'one percent (1~') of -the gross receipts of the retailer from the sale.of all tangible personal property sold. at -2- retail in the City, of Lynwood on and after the .operative date of this ordinance. (2) For the purposes of this ordinance, all retail sales shall be presumed. to have been consummated. at the place of business of the retailer unless the tangible personal property sold. is delivered by the retailer or his agent to an out-of-state destina- tion-or to a common carrier for delivery to ,an out-of-state des- tination, Delivery charges shall be included. in the gross receipts by which the tax is measured, regardless of the place to which delivery is made, when such charges are included. in.the measure of the"sales or use tax imposed. by the State of California. In the event a retailer has no permanent place of business in the State of California, or has more than one place of business, the place or places at which retail sales are consummated. shall be as determined. under rules and. regulations prescribed and. adopted by the Board. of Equalization. (b) (1) .Except as hereinafter provided,,and except insofar as they are inconsistent with the provisions of Part 1.5 .of Division 2 of the said. Revenue and. Taxation Code, all of the pro- visions of Part 1 of Division 2 of said Code, as amended. and. in Force and. effect on .April 1, 1956, applicable to sales taxes are hereby adopted. and. made a part of this section ,as though fully set forth herein. -(2) Wherever,,and to the extent that, in_Part 1 of Division 2 of the said. Revenue ,and. Taxation Code .the State of California is named. or referred. to as the taxing agency, the .City of Lynwood shall be substituted. therefor. Nothing in this sub- division shall be deemed. to require the substitution of the name of the .City of Lynwood. for the word "State" when that word. is used. as part of 'the title of the State Controller,. the State_Treasurer, the State .Board. of Control, the State Board. of Equalization, or the name of the State. Treasury, or of the Constitution of the State of California; nor shall the name of the City be substituted for that of the .State in .,any section .when .the result of that substitution _3_ would require .action to be taken by or against the City or any agency thereof, rather than by or against the State Board. of Equalization, in performing the functions incident to the admin- istratiori-or operation of this ordinance; and. neither shall the substitution be deemed. to have been made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would. be to provide an exemption from this tax with respect to certain gross receipts which would. not otherwise be exempt from this tax while those gross receipts remain subject to tax by the State under the provisions of Part 1 of Division 2 of the said. Revenue .and. Taxation Code; nor to impose this tax with respect to certain gross receipts which would. not be subject to tax by the State under the said. provisions of that Code; and., in addition, the name of the City shall not be substi- tuted.for that of the State in Sections 6701, 6702 (except in the last sentence 'thereof), 6711, 6715, 6737, 6797 and. 6828 of the said. Revenue and. Taxation Code as ad.opted.. (3) If a sellersps permit has been issued. to a retailer under Section 6068 of the said. Revenue and. Taxation Code, an additional sellers permit shall not be required. by reason of this section. `(4) There shall be excluded from the gross receipts by which the"tax is measured.: (i) The amount of any sales or use tax imposed. by 'the State of California upon a retailer or consumer, (ii) Receipts from the sale of tangible personal property upon which a sales or use tax has become due by reason of the same transaction to any other city and. county, county other than the county in which this city is located., or city in this State under a sales or use tax ordinance enacted by that city and. county, county other than the county in which this city is located., or city in this State in accordance with Part 1.5 of ®~- Division 2 of the said. Revenue and. Taxation Code> (iii) Receipts from sales to operators of common carrier and. waterborne vessels of pr-operty to be `used or consumed in the operation of such common carriers or waterborne vessels principally outside of this City. Section 5, USE TAX, (a) An exc~~e tax is hereby imposed. on the storage, use or other consumption in the City of Lynwood. of tangible personal property purchased. from any retailer on or after the operative date of this ord.i'nance, for storage, use or other consumption in the city at the rate of one percent (1~) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to State sales or use tax regardless of the place to which delivery is made. (b) (1) Except as hereinafter provided., and. except inso- far as they are inconsistent with the provisions of Part 1.5 of Division 2 of the said. Revenue and. Taxation Code, all of the pro- visions of Part 1 of Division 2 of said. Code, as amend.ed~and in force and. effect on April 1, 1956, applicable to use taxes are hereby adopted. °and. made a part of this section as though fully set forth herein. (2)~ Wherever, and. to the extent that, in Part 1 of Division 2'of`the said. Revenue and. Taxation Code the State of California is`named or referred. to as the taxing agency, the City of Lynwood shall be substituted. therefore Nothing in this sub- division shall be deemed. to require the substitution of the name of the City of Lynwood. for the word "State" when that word. is used as part of the title of the State Controller, the State Treasurer, the State Board. of Control, the State Board. of Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of° the City be substituted. for that of the State in any section when the result of the substitution would. require action to be taken by or against the City or any agency thereof -5_ rather than._t~.y;or against the °State Board. of Equalization, in performing the functions incident to the administration or operation of this ord:thaPrde; and: nether shall the substitution be deemed. to have been made in those sections, including but not necessarily limited. to, sections referrir~to the exterior boundaries of the State of California., where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption of" tangible personal property which would. not otherwise be .exempt from this tax while such storage, use or other consumption remains subject to tax by the State under the provisions of Part 1 of Division 2 of the said. Revenue and. Taxation Code, or to impose this tax with respect to certain storage, use or other consumption of tangible personal property which would not be subject to tax by the State under the said provisions of that Code; and. in addition, the name of the City'shall not be substituted. for that of the State irz Sections 6701, 6702 (except in the last sentence thereof) . 6711, 6715, 6737, 6787 and. 6828 of the said Revenue and. Taxation Code as adopted. ('3) There shall be exempt from the tax due under this section: `(i) The amount of any sales or use tax unposed. by -the State of California. upon a retailer or consumer, {ii) The storage, use or other consumption of tangible persdnal property, the gross receipts from the sale of or the cost of which has been subject to sales or use tax under a sales or use ta.x ordinance emoted. in accordance with Part 1,5 of Division 2 of the said Revenue and Taxa- tion Code by any other city and county, county other than the county in which this city is located., or city in this State. (iii) The storage or use of tangible personal property in the transportation or transmission of persons, property or communications, or in the generation, trans- mission or distribution of electricity or in the manufacture, ®6m transmission or distribution of gas in intrastate, interstate ar foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California, (iv) The use or consumption of property purchased. by operators of ooant7on carrier and waterborne vessels to be used or consumed in the operation of such common carri~:rs or waterborne vessels principally outside the City, Section 6, AMENDMENTS, All amendments of the said Revenue and Taxation Code enacted subsequent to the effective date of this ordinance which relate to the sales and. use tax and. which are not inconsistent with Part 1.5 of Division 2 of the said Revenue and Taxation Code shall automatically become a part of this ordinance, Section 7. ENJOINING COLLECTION FORBTDDEND No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or this City, or against any officer of the State or this City, to pre- vent or enJoin the collection under this ordinance, or Part 1,5 of Division 2 of the Revenue and Taxation Code, of any-tax or any amount of tax required to be collected, Section 8, EXISTING SALES; AND USE TAX ORDINANCES SUSPENDED, At the time this ordinance goes into operation, the pro- visions of Ordinances Nos. 484 and 509 shall be suspended. and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and. operation of the sales and. use tax hereby imposed; provided, however, that if for any reason it is , determined that the City of Lynwood is without power to adopt this ordinance, or that the State Board. of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this ordinance, the provisions of Ord.inanoes Nos, 484 and 509 sha11 not be deemed to have been suspended, but sha11 be deemed. to have been in full force and effect at the rate m7~ of one-half of one percent (1/2~) continuously from and after April 1, 19560 Upon the ceasing of the State Board. of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this ordinance, the provisions of Ordinances Nose 464 and. 509 shall ag2in be in full force and effect at the rate of one®half of one percent (1/2°x), Nothing in this ordinance shall be construed. as relieving a,ny person of the obligation to pay to the City of Lynwood. any sales or use tax accrued. and. owing by reason of° tYte provisions of Ordinances Nos, 484 and. 509 in foroe and effect prior to and including March 31, 1956, Section ~, PENALTIES. Any person violating any of the provisions of this ordinance shall be deemed. guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500,00 or by imprisonment for a period. of not more than six (6) months in the City °7ail, or by both such fine and. imprisoxs- ment, Scaction 10, SEVERABILITY, If any section, subsection, sentence, clause, phrase or portion of this ord.:Lnance, including but not limited to any exemption, is for any reason held. to be invalid. or unconstitutional by the decision of any court of com~ potent ,jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance, The Council of the City of Lynwood hereby deolares that it would. have adopted this ordinance and. each section, subsection, sentenoe, clause, phrase. or portion thereof, irrespective cf the fact that any one or more seotions-9 subsections, sentences, clauses, phrases or portions be declared. invalid. or unconstitutional. Section 11, The City Clerk is hereby ordered. and. directed to certify to the passage of this ordinance and. to cause the same to be published once in the Lynwood. Press, a newspaper of general circulation, printed and published and circulated in the City of Lynwood. First read at a regular meeting of the City Council of said City held on the 21st d.ay of Eebrtzary, 1956, and finally <v8m adopted and. ordered. published at an adjourned regular meeting of said. Courieil held on the 28th day of°Ia'ebruary, 1956, by the vollowing vote: Ayes: Counoi.lmene Bruner, McMeekin, Pearson, Pender, and. Willard., Noes: Counoilmeno None. Absent: Councilmen: None, AT ST: ~ CITY CL R 1TY LYN OOD STATE OF CALIFORNIA ) COUNTY OF LOS ANGELESa ss, CITY OF LYNWOOD ) Z, the undersigned, City Clerk of the City czf 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. 6~+3 adopted by the City Courci1 of the City of Lynwood and. that same was passed on the date a.nd by the Dote therein eta.ted. , Dated this 28th day of d~~bS~S:Y , 1~~,, ~._Y__~ CITY CLERK OF TH~'~TY LYNWOOD ' ~~ r