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
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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
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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
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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