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HomeMy WebLinkAboutCC ORD 1951-826 Use tax (4.24)t�S nC'td• / ORDINANCE NO. 826 AN ORDINANCE OF THE CITY OF NATIONAL, CITY IMPOSING AN' EXCISE TAX ON TIIE USE OR OTHER CONSUMPTION OF TAN - (:IDLE PERSONAL, PROPERTY. TTII9 CITY COT?NCIT, OF THE CITY OF NATIONAL CITY DOES ORDAIN AS POT ,T.OR-S: SF(rr10X 1. "USE' DEFT NED. "Use" includes the exercise of any right or power over tangible personal Property incident to the ownership of that property. subject, however, to the following exetnpt!ons: (a) It does not include the sale of that property in the regular course of business; (b) it Apes not include the keening, retaining or exercising of any right or Power over tangible personal property shipped or brought into this City and w'hl, h is thereafter transported Mat - side the City for principal use or con- sumption outside the City. and which property is actually so used or consum- ed: (e) It does not include the use of such prnt•crt y' for the purpose of being processed. fabricated, or manufactured into. Mt:wiled to or incorporated Into. other tangible personal property which is to be transported outside the City and thereafter used principally outside the Ctty, or which is to be subsequent'), sold or resold in the regular course of business: (d) it does not Include the exercise of any right or power over tangible personal property incident to owner- �lTib3p of that property' if such property was purchased for principal use or consumption outside the City and 1s so used or consumed. (e) It does not Include the use of ingible personal property a':.rally employed in the transportation or .Y transmission of persons. property. gas. v\J electricity or communications in intra- Pe state, inter -state or foreign Commerce by public utilities regulated by the Public I'li'ities Cornmission of the St:!te of California. SUCTION 2. IMPOSITION .AND , 'RATE OP TAX. An excise tax is hereby- imposed on the use or other consumption in the City of National y w ' City of tangible personal property pur- l! from, any retailer on or after effective date of this ordinance for use or other consumption In said City at the rate of one-half (tC,) of one (1) yJ Per centof the sales price of the prop- "1 y. yam—/�s FC'riox 3 USE TAX LEVIED TX " S:1]lE MANNER AS STATE TAX. ,,sV1rhe. tax hereby levied, exr opt as oth- -0 erw'Ise herein provided, is levied in the , ,ti same manner, to the same extent and under the same conditions as use tax- es are levied pursuant to Part I of Di- vision 2 of the California Revenue and Taxation Code. known as the "Sales :an:'. l'se T-'.x Law" as amended and in force :and effect on 0 tober 1. 1001. SECTION 4. ADOPTION OF STATE USE TAX LAW BY ItEF1;RENCE. EXCEPTION!,;. All of the provisions of the "Sales and Use Tax Law" as amended and in force and effect on (ACober 1, 1901, exceptthe provisions thereof pertaining solely to the "Sales Tax" and Sections 6008, trait to 6204, inclusive, er207, 6226, 6241 to 6246. In- clusive, 6403, 64X, 7002, 7(816, 707+7, 7101, 7102, 7151, 7152, and 71:wt. are hereby adopted and made a part of this ordinance as Dunrgh fully set forth herein, and all provisions of any other ordinance In conflict therewith are In- applicable to this ordinance and the tax hereby Unposed: provided that the term "sales price" shall not Include the amount of any California. State sales tax or use tax, and that the word "storage" shall for the purposes Of this ordinance be deeenred deleted from those provisions of the California Rev- enue and Taxation Code adopted by reference, It being the intent of the Council that the tax imposed by this ordinance shell not apply to the stor- age of tangible personal property. All of the provisions of the "Sales and Use: Tax Law" hereby adopted proddnig for the adoption of rules and regulations and for hearings on the part of the State Board of Equaliza- tion shall be performed by the Coun- cil of the City- of National City. A/I other provisions of the State "Sales and Use Tax Law" hereby adopted providing for the performanee of of- ficial act tor. on the part of the State Board of Equalization shall be per- formed by the City Clerk, The City of National C`.ty shall he deemed substituted for the State of California whenever the State is re- ferred to in said "Sales and Use Tax Law." The City Attorney of the City of National City shall he deemed substi- tuted for the Attorney General when- ever the; Attorney General Is referred to in said "S:ales and Use Tax Law." The City Manager shall be deemed substituted for the State Controller and S'atc I'oa rd of Control whenever the State Cortrol'er or State Board of Control are referred) to in said "Sales and Use 'r::x Lew:' The County of San Diego shall he ,'er•r-ed substituted for the County of S-.cranlento whenever the County of Sacramento Is referred to in sai,i ''Sags and I'se Tax Law." SECTION 5..Ai:OPTION OF RULES AND NT'C4CL..ATTOXS RY REFER- ENCE. ('I:. The rules and regulations of the Vats Board of Equalization per- t'ir,ing to the Interpretation, admin- istration and en.foreemcnt of the "Sales and Use Tax Law," insofar as aPplica- hle, shall apply to the interpretation of this ordinance until specific:eily abandoned by the rules and regula- tions adopted by the Council pursuant to this ordinance. SECTION (1. INTERPRETATION. The inclusion of any clause, portion of tart of the "Sates and ('see Tax Law". Cart 1, Division 2 of the Rev- enue rind Taxation Code of the State of Califon -Ca. verbatim in this ordi- nance shall not in or of itself be deem- ed to exclude any of the remaining Provisions of said "Salts and Use Tax La..w" that are made a Part hereof by reference only. SI.X'T)ON 7. DUTY T() COLLECT TAX. Every retailer maintaining a place of business in this City shall apply to the City Clerk for author!za- tion to collect the tax imposed by this ordinance. Any retailer not maintain- ing a place of business in this City may apply to the City Clerk for au- thorization to collect the tax hereby introaed. Upon receipt of any appld- eatirn in such form as required by ham, the City Clerk, in the case of a retailer maintaining, a place of busi- ness in City. shall authorize. and In the ease of a retailer not maintaining a place of business in the City. may au- thorize the applicant to make such eollecti•'ns art to forward the same to the City Clerk. S':c'rIox S. PERSONS LIABLE TO T.)X. I:.ery person using or other- wise consuming in this City tangible personal property purchased from a re- tainer, is liable for the tax: provided• however. no tax s)•al he due hereun- der if the tax imposers by Ordinance No. 726 as amended of the City of Na- tional City has been paid on the sale of such property. The liability of su:h person is not extinguished until the tau has been paid to the City of Na- tional City except that a receipt from a retailer authorized pu rsua n1 to Seee- tio❑ 7 hereof to collect the tax. given to the purchaser pursuant to Section 9 hereof. Is sufficient to relieve the purchaser from further liability for the tax to which the reeeint refers. SECTION 9. COLLECTION OF TAX BY RETAILER. Every retailer who is authorized by the City Clerk to co1- leet the tax imposed by this ordinance and who makes sales of tangible per- sonal property for use or other con- sumption in this City. not exempted under the provisions of this ordinance, shall collect the tax from the purchas- er at the time of making the sale, or, 1f the use or other consumption of the tangible personal property is not then taxable hereunder, at the time the use or other consumption becomes taxable. Upon collecting the tax, the retailer, on demand, shall give to the purchaser a receipt therefor in the manna.' and fora prescribed by the City (jerk. The tax so collected by the retailer shall be held in trust by him for the City and shall be paid to the City by the retailer in the manner :old at the times elsewhere pro- vided In this ordinance. S3,('TTDN M. SEPARATE. DISPLAY OF 'r AX FROM LIST OR (yrIlElt PRICE. The tax so collected by the re:ailer from the purchaser shall be c'ispl:a. ed separately from the list Price, the price advertised in the premises. the marked price or other price on the saes . he.•k or other proof of sale. St'CTION 11. PERSONAL PROP- ERTY TO R"HIC13 TAX APPLIES. Iixeept as otherwise specifically ex- empted, the tax hereby imposed applies to all tangible personal property lo- cated in this City :and purchased from a retailer: provided, however, that if the retailer in good faith takes from the purchaser a certificate th at the r'r•lperty was pun hosed prior to the effective date of this ordinance or was ' purchased for ose or consumption in this City and has not been nor will be so used Or consumed, he shall be r^'ie' ,'d of liability to collect and Pay the tax. The certificate shall be sign- (1 by and boar the name of the pur- rhase:', ,shall indicate the address of the par' baser and the place where such tangible personal property Tell/ he used or consumed, the date of purchase, and s}r•ll he substantially In such form as the Cat, Clerk mac prescribe. SECTION 12, EXFM1'TIONS, In a d dittos to those exemptions contain- ed in Part 1 of Division 2 of the Cali- fcrria Revenue and Taxation Code which 'Inc in •urporated Into this nrdi- rr:mre be roferrnco, there shall be ex - eluded from the computation of the tax this sales prieee of: (a.) Purchases made ha' the State of California or by any agency, depart- ment, political subdivision, district or municipal corporation thereof: (h) Purchases of tangible personal property to be used In connection with the ere -tiara, construction, repair or a't'•rntlon of ell hr r public works or buildings belonging to or being con- structed by or on behalf of or for the of the United States Government, the crate of California or any agency, ilepartmont. political subdivision, dis- trict or Public or municipal corpora- tion of the State: (c) Purchases made pursuant to cnn- tr..ety artua'ly executed in good faith prior to November 1, 1951: Ill Purchases of property Upon which a sales tax, purchase tax. use tax. purchase anti use tax, or any of th'•m, has been legally imposed by and paid on the state transaction to any , it•' of the State of California. shr'rloN 13, Ith:OISTRATION OF ItET1tL14HS. Every retailer selling tangible personal property for use or other consumption in the City of Na- t! nal City and which retailer main- tains a place of business in said city •' acts through agents located in said city and which retailer Is not licensed ender the provisions of Ordinance No, 726 as ::mended, shall register with the City Clerk and give the name and aW, rtss of such agent or agents and office or other place of business in the Ci'v. SECTION 14. DUE DATE OF TAX- ES. Taxes imposed by this ordinance are due and payable to the City Clerk on or before the last day of the month next snroeeding each quarterly period, the first quarterly payment to be due and payable under this orcti- Itanre on or before the last day of January. 19,2. The City Clerk may require returns and payment of the amount of taxes for quarterly periods other than calendar quarter's depend- ing upon the principal place of or the nature of the business of the seller or retailer or may require returns and 702 ea payment of the nmunt of taxes for other than quarterly periods. SECTION 15. RETURNS. Each re- turn filed by a retailer shall show the total sale price of the property sold by him during the reporting period in respect of which he collected the tax hereby imposed. Each return filed by a purchaser shall show the total sale price of the property purchased by him during the reporting period. in respect of which a tax Ls due under this ordinance. All returns shall also show the amount of the taxes for the Period covered by the return and such other information as the City Clerk deems necessary to the proper admin- istration of this ordinance. SECITTON 1G. EXTFIKSION OF TIME. W AI VEP. OR COM I'ROMJ SE. The City Clerk shall have power, for good cause shown, to extend for a. per - of not to exceed thirty-one (31) days the time for making any re- turn or paying any amount required to be pale] under this ordinance, when re- quested so to clo in writing. before the same becomes delinquent. The City Clerk may, with the written approval of the City Attorney, waive or com- promise any penalty or Interest that would otherwise accrue under the pro- visions of this ordinance. The City Clerk shall make and traesndt to the Council quarterly, a detailed report of any sum: so waived or compromised with the reasons therefor. SECTION 17. SCIIEDULES FOR PAYMENT OF TAX. The Council. by resolution. shall adopt rules prescrib- ing methods and schedules for the collection and payment of t.he tax. Such schedules shall be so determined as to facilitate co:lection of this tax at the same tune that the retailer collects the tax imposed under the California Sales and Use Tax Law and so a-s to produce an average tax return of one-half of one per cent (i of 1%) on all pur- chases subject to the use tax. SECTION 18. sT;IT FOR TAX. All taxes hereby levied shall be payable to the City Clerk and any civil suit for the collection thereof rosy be filed in any court of competent jurisdiction in the State of California, and the City Attorney of said City shall pros- ecute the action. SECTION 19. RESALE: (n•a{TIF'1- CATE. The City Clerk may at his option accept a State of California. Re- sale Certificate as evidence that any sale is not a. sale for use or consump- tion in the City of National City, or he may in his discretion require an affidavit from the seller setting forth such information respecting such sale a, he deems necessary to determine the nature of such sale. SECTION 20. DISPOSITION OF PROCEEDS. All monies collected un- der and pursuant to the provisions of this ordinance shall be deposited and paid into the General Fund of the ('Ity of National City. SECTION 21. DIVULGING OF IN- FORMATION FORP.II)DEN. No offi- cer or employee of the City of National City having an administrative duty under this ordinance shall make known in any manner whatever the business affairs, operations, or information ob- tained by an Investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of Income, profits. losses, expenditures, or any particu- lars thereof, set forth or disclosed an any return, or permit any return or copy thereof or any book containing any abstract or particulars to be seen or examined by any person. However, the Council may, by resolution, au- thorize examination of the returns by Federal or State offieers or employees or by the tax officers of this or any other city if a reciprocal arrangement exists. Successors, receivers, trustees, executors, administrators, assignees, and guarantors. If directly Interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties. SECTION 2'2. FA.TSE ANT) FRAUD- 1'LEN'I' RI•:TUILN.. No person requir- ed to make, render, sign or verify any report under the provisions of this ordinance, shall make any false or fraudulent return, with intent to de- feat or evade the determination of an amount due and required to be paid hereunder. SECTION 23. FAILURE TO MAKE RETURN OR FURNISH DATA. No retailer or other person shall fail or refuse to furnish any return required to be made or fail or refuse to furnish a supplemental return or other data re- quired by the City Clerk, or render a false or fraudulent return. SECTION 24. PENAL PROVISIONS. Any person violating any provision of this ordinance shall be guilty of a mis- demeanor, and upon conviction thereof shall be punishable by a fine of not more than Five Hundred Dollars (S500.00). or by Imprisonment in the City Jail of the City of National City or the County Jail of the County of San Diego for a period of not more than six (0) months or by both such fine and such imprisonment. SECTION 25. VALIDITY. If any section. subsection. sentence. clause. phrase, or portion of this ordinance Is for any reason held to be Invalid or unconstitutional by the deelslon of any court of competent jurisdiction, such decision shall not affect the va- lidity of the remaining portions of this ordinance. The Council of this City hereby declares that It would have adopted this ordinance and each sec- tion. subsection, sentence. clause, Phrase, or portion thereof, Irrespective of the fact that any one or more sec - lions. subsections, sentences, Clauses, phrases or portions be declared Inval- id or unconstitutional. SECTION 20. EFFECTIVE DATE. This ordinance. Inasmuch as It provides for a tax levy for the usual current expenses of the city. shall. under the provisions of Section 1 of Article IV of the Constitution, take effect imme- diately, provided. however, that the provisions of SECTION 2 shall become and be operative November 1, 1951. I'ASSI•:U AND ADOPTED by the City Council of t.he Ctiy of National City, California. this 9th day of Octo- ber. 1931. by the following vote, to - wit: AYES: Councilmen Clarke, Curry, Ingalls. Carrigan. NAYS; Councilmen None. ABSENT: Hart. MAURICE CAR.RIGA.N, Mayor of the City of National City. California. ATTEST: Irene M_ Alston, City Clerk. 1 hereby approve the foregoing Or- dinance this 9th day of October, 19:51. MAI-RICE CARRIGAX, Mayor of the City of National City, California. I hereby certify- that the above and foregoing Is a. full and true copy of Ordinance No. S20 of the Ordinances of the City of National City, Califor- nia, as adopted by the City Council of said City(. :and hpproved by the Mayor of saiclCity on tho_f(th day October, 1931. (Signer in -. at: AI City Clerk of the City of National City California. (STEAL) News 11. Oct. 12, Jno. 2750. AND I HEREBY CERTIFY that the s:nt T5 been duly publLahed ac- cordlnlg to lap'. City Clerk. City of National City. California.