HomeMy WebLinkAboutOrdinance No. 3921
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ORDINANCE NO. '392. .
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF AZUSA, LOS AN'GE'LES COUNTY,
CALIFORNIA, IMPOSING A LICENSE TAX FOR
THE PRIVILEGE OF SELLING TANGIBLE
PERSONAL PROPERTY AT RETAIL, PROVIDING
FOR PEWITS TO RETAILERS AMID FOR THE
COMPUTATION, COLLECTION AND PAYMENT OF
SUCH TAX, AND PRESCRIBING PENALTIES FOR
VIOLATIONS HEREOF.
The City Council of the City of Azusa does ordai'i
follows:-
SECTION 1. IMPOSITION AND RATE OF TAX. For the
privilege of selling tangible personal property at retail a:
is hereby imposed upon all retailers at the rate of one -hal.
one per cent of the gross receipts of any retailer from the.sal
of all tangible personal property sold at retail in the City' -o..
Azusa on or after April 1, 1947. The license tax imposed'by
the provisions of this ordinance is in addition to any and'all'<
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other taxes imposed by any other ordinance -of the City of Azusa
SECTION 2. TAX LEVIED IN SAME MANNER AS,STATE TAX.:.,
The tax hereby levied, except as otherwise herein provided,
levied in the same manner, to the same extent and under the'sa
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conditions as sales taxes are levied pursuant to Part 1 of
Division 2 of the California Revenue and Taxation Code,
the "Sales and Use Tax .Law," as amended and in force and effeo,tk-
on January 1, 1940."
SECTION 3. ADOPTION OF STATE SALES TAX LAW BY
EXCEPTIONS. All of the provisions of the "Sales .and Use .Tax'
Law," as amended and in force and -`effect on January 1, 1947.:',,
except the provisions thereof 'pertaining'solely to -the "Use,�T�a`Kll
and Sections 6051 6052 6053 y6066 x6067 6068 X606 6070'x'6071
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64511.7052, 7056, 7101, 7102, 7103,.7151, 71522 7153, applicable to
sales of property at retail, are hereby adopted and made a part of
this ordinance as though fully set forth herein, and all provisions
of any other ordinance in conflict therewith are inapplicable to
this ordinance and the tax hereby imposed: provided, however, the
term "gross receipts," as used herein, does not inblude 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.
All of the provisions of the "Sales and Use 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 Council of the City of Azusa. 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 Clerk.
The City of Azusa shall be deemed substituted for the
State of California whenever the State is referred to in said
"Sales and Use Tax Law."
The City Attorney of Azusa shall be deemed substituted
for the Attorney General whenever the Attorney General is
referred to in said "Sales and Use Tax Law."
The City Treasurer shall be deemed substituted for the
State Controller and State Board of Control whenever the State
Controller or State Board of Control are referred to in said
"Sales and Use Tax Law.°
The County of Los Angeles shall be deemed substituted for
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the County of Sacramento whenever. the County .of Sacramento is
referred to in said "Sales and Use Tax Law."
SECTION 4. ADOPTION OF RULES AND REGULATIONS BY
REFERENCE. The rules and regulations of the State Board of
Equalization pertaining to the interpretation, administration
and enforcement of the "Sales and Use Tax Law,"insofar as
applicable, shall apply to the interpretation of this ordinance
until specifically modified, rescinded, overruled or abandoned by
the rules or regulations adopted by order, resolution or ordinance
of the City Council of the City of Azusa.
SECTION 5. INTERPRETATION. The inclusion.of any clause,
portion or part of the "State Sales and Use Tax Law," Part 1,
Division 2 of the Revenue and Taxation Code of the State of
California, verbatim in this ordinance shall not in or of itself
be deemed to exclude any of the remaining provisions of said
"Sales and Use Tax Law," that are made a part hereof by reference
only.
SECTION 6. EMOTIONS. In addition to the exemptions
contained in Part 1 of Division 2 of the Revenue and Taxation Code
of the State of California, there shall be excluded from the
computation of the tax, gross receipts from: Sales of meals, food
and drinks sold or served on common carriers operating into,
through or out of this City from or to points outside this City.
SECTION 7. APPLICATION FOR PERieTIT: Every person desiring
to engage in or conduct business as a seller within the City of
Azusa shall file with the City Clerk an application for a permit
for each place of business. Every application for a permit shall
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be made upon a form prescribed by the City Clerk and shall
set forth the name under which the applicant transacts or intends
to transact business, the location of his place or places of
business, and such other information as the City Clerk may
require.- The application shall be signed by the owner, if a
natural person; in the case of an association or partnership, by a
member or partner; in the case of a corporation, by an executive
officer or some person specifically authorized by the corpor-
ation to sign the application, to which shall be attached the
written evidence of his authority.
SECTION 8. PERMIT FEE. At the time of making an
application, the applicant shall pay to the City Clerk a permit
fee of $1.00 for each permit.
SECTION 9. ISSUANCE AND DISPLAY OF PERMIT. After
compliance with 8ection57 and 8 of this ordinance by the
applicant, the City Clerk shall issue to each applicant a
separate permit for each place of business within the City of
Azusa. A permit is not assignable and is valid only for the
person in whose name it is issued and for the transaction of
business at the place designated therein; provided, however a
change of location may be endorsed upon the permit by the City
Clerk upon the payment of a fee of $1.00. The permit shall at
all times be conspicaously displayed at the place for which is
SECTION 10. REVOCATION OF PERMIT. Whenever any person
fails to comply with any provision of this ordinance or any rule
or regulation adopted pursuant hereto, th ^ of the City
of Azusa, upon hearing, after giving the person ten dayls notice
in writing specifying the time and place of hearing and requiring
him to show cause why his permit or permits should not be revoked,
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may revoke or suspend any one or more of the permits held by the
person. The notice may be served personally or by mail in the
manner prescribed for the service of notice of a deficiency
determination under the "Sales and Use Tax Law." The City Clerk
shall not issue a new permit after the revocation of a permit
unless the City Council of the City of Azusa, has been presented
with reasonable assurance that the former holder of a permit will
comply with the provisions of this ordinance and the rules and
regulations adopted pursuant hereto, and directs the City Clerk
to issue such permit. The City Council may act hereunder by
majority vote.
SECTION 11. RENEWAL OF PERVIT. A seller whose permit
has been previously suspended or revoked shall pay the City Clerk
a fee of $1.00 for the renewal or issuance of a permit.
SECTION 12. DOING BUSINESS WITHOUT PER1AIT. No person
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shall engage in business as a seller in the City of Azusa without
a ,permit or permits, or after a,.permit has been suspended or
revoked or before the renewal or issuance of a permit. If a
corporation violates this section, each officer of such corporation
shall be deemed guilty of a violation.
SECTION 13. DUE DATE OF TAXES. The taxes imposed by this
ordinance are due and payable to the City Clerk_ on or before the
fifteenth day of the month next suceeding each quarterly period, the
first qu$rterly payment to be due and payable under this ordinance
on the 15th day of July, 1947.
SECTION 14. DELINQUENCY. All taxes payable under this
ordinance shall be deemed delinquent if not paid within the time
required. Whenever any tax required to be paid by this ordinance
is not paid on or before the date on which it becomes delinquent,
a penalty of ten (100) per cent, of the amount due shall be imposed
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and an additional penalty of five (5%) per cent of the original tax
shall be added at the close of business of the last day of each
calendar month thereafter. Every penalty shall become a part of
the tax imposed by this ordinance. In no case,,however, shall
the,total penalty exceed fifty (50%) per cent of the original tax.
SECTION 15. REFUNDS. Refund of any amount, penalty, or
interest which has been paid more than once or has been erroneously
or illegally collected or computed may be allowed by the City
Clerk with the approval of the City Treasurer, provided a written
claim stating the specific ground upon which the claim is founded
has been filed with the City Clerk within six (6) months after
the overpayment was made. Failure to file a claim within the time
prescribed constitutes a waiver of any demand against the City on
account of any of the foregoing. If a refund is approved, the
overpayment shall be credited on any amount then due from the
payor under this ordinance, and the balance shall be refunded .to
the payor or his successors, administrators, or'executors. If
disallowed, notice of disallowance shall be served by the City
Clerk on the claimant personally or by mail. If by mail, service
shall be made pursuant to Section 1013 of the Code of Civil
Procedure of the State of California and shall be addressed to the
claimant at his address as it appears in the records of the City
Clerk.
SECTION 16. SUIT FOR REFUND. No suit or proceedings shall
be maintained in any court for the recovery of any amount alleged
to have been erroneously or illegally determined or collected
unless a claim for refund or credit has been duly filed pursuant
to Section 15 or this ordinance. Within ninety (90) days
after the service of -the notice of disallowance of a
claim filed pursuant to Section 15 of this ordinance, the claimant
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may bring an, action against the City on the grounds set forth
in the claim In a court of competent jurisdiction in the County
of Los Angeles for the recovery of the whole or any part of the
amount with respect to which the.claim has been disallowed.
Failure to bring action within said time constitutes a waiver
of any demand against the City on account of such controverted
collection or payment. If the City Clerk fails to serve notice
of decision on a claim within six (6) months after the claim is
filed, the claimant may consider the claim disallowed and bring
an action against the City on the grounds set forth in the claim
for the recovery of the whole or any part of the amount claimed
as an overpayment.
SECTION 17. MODE OF COLLECTION.. The tax hereby imposed
shall be collected by the retailer from the consumer insofar as
it.can be done.
SECTION 18. ASSUMPTION OR ABSORPTION OF TAX BY RETAILER.
No retailer shall advertise or hold out or state to the public or
to any'customer, directly or indirectly, that the tax or any
,part thereof will be assumed or absorbed by the retailer or that
it will not be..added to the selling price of the property sold, or
that, if added, it or any part thereof will be refunded.
SECTION 19. SUIT FOR TAX. All taxes hereby levied shall
be payable to the City Clerk and any civil suit, for the collection
thereof may be filed in any court of competent jurisdiction in
the State of California, and the City Attorney of said City. shall
prosecute the action.
SECTION 20. RESALE CERTIFICATE. The City Clerk may at hi,
option accept a State of California Resale Certificate as evidence
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that any sale is not a sale at retail, or he may in his discretion
require an affidavit from the seller setting forth such informat-
ion respecting such sale as he deems necessary to determine the
nature of such sale.
SECTION 21. DISPOSITION OF PROCEEDS. All monies collected)
under and pursuant to the provisions of this ordinance shall be
deposited and paid into the General Fund of the City of Azusa.
SECTION 22. DIVULGING OF INFOMIATION FORBIDDEN. No officer
or employee of the City of Azusa having an administrative
duty under this ordinance shall make known, to any unauthorized
person ih any manner whatever the business affairs, operations, or
information obtained 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 particular thereof, set forth
or disclosed'in any return, or permit any return -or copy thereof
or any book containing any abstract or particulars thereof to be
seen or examined by any persona However, The Council may, by
resolution, authorize examination of the returns by Federal or.
Stateofficers 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 23. FALSE AND FRAUDULENT RETURNS. No person
required'to make, render, sign or verify any report under the
provisions of this ordinance, shall make any.false or fradulent
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1 return, with intent to defeat or evade the determination of an
2 amount due and required to be paid hereunder.
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4 SECTION 24. FAILURE TO BRAKE RETURN OR FURNISH DATA. No
5 retailer or other person shall fail or refuse to furnish any
6 return required to be made or fail or refuse to furnish a
7 supplemental return or other data required by the City Clerk, or
8 render a false or fraudulent return.
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10 SECTION 25. PENAL PROVISIONS. Any person violating any
11 provision of this ordinance shall be guilty of a misdemeanor,
12 and upon conviction thereof shall be punishable by a fine of
13 not more than Three Hundred Dollars ($300.00), or by imprisonment „
14 in the City Jail of the City of Azusa or the County Jail of the
15 County of Los Angeles for a period of not more than three (3)
16 months, or by both such fine and such imprisonment.
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18 SECTION 26, CONSTITUTIONALITY. If any section, sub
19 section, sentence, clause, phrase, or portion of this ordinance is
20 for any reason held to be invalid or unconstitutional by,the
21 decision of any court of competent jurisdiction, such decision
22 shall not affect the validity of the remaining portions of this
23 ordinance. The Council of this City hereby declares that it
24 would have adopted this ordinance and each section, subsection,
25 sentence, clause, phrase, or portion thereof, irrespective , the
26 fact that any one or more sections, subsections., clauses, phrases
try or portions be declared invalid or unconstitutional.
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29 SECTION 27. EFFECTIVE DATE. The Mayor shall sign this
30 ordinance and the City Clerk shall attest same and certify to the
31 passage and publication thereof and shall cause said ordinance to
32 be published once, within 15 days.after Ito passage, in the Azusa
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Herald and Pomotropic, a weekly newspaper of general circulation
published and circulated in the city of Azusa, whiib said news-
paper is hereby designated for that purpose, and thereupon and y4
thereafter 30 days after its passage this ordinance shall take
effect and be in force.
ATTEST:
of the
MAE A. S
City Clerk of City of Azusa
Passed, adopted and
approved February 17, 1947.
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of Azusa
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STATE OF CALIFORNIA )
COUNTY OF LOS A14GELES ) SS
CITY OF AZUSA )
I. Mae A. Hynes, City Clerk of the City of Azusa, Los
Angeles County, California, do hereby certify that the foregoing
Ordinance was duly introduced at a regular meeting of the City
Council of the City of Azusa, Los Angeles County, California, on
February 3, 1947, in the regular council chambers of said City
Council in said city; that said Ordinance was placed upon its
first reading and fully read at said regular meeting of February
3,; 1947; that thereafter said Ordinance was duly and regularly
passed and adopted by said City Council, signed and approved by
the Mayor and attested by the City Clerk of said city at a regular
meeting of said Council so held in the regular council chambers
at the next regular meeting of said City Council on February 17,
1947, and that the same was passed and adopted by the following
vote of the council:
AYES: Councilmen Nasser, Jumper, L°emmesheimer,
Mal one and Lamm.
NOES: Councilman None
ABSENT: Councilman None
I DO FURTHER CERTIFY that I caused said Ordinance to be
published prior to the expiration of 15 days from the passage
thereof in the Azusa'Herald and Pomotropic on February 20, 1947,
a newspaper bf genera.f circulation, printed, published and
circulated in said city of Azusa, and that the same was
published in accordance with law.
Publish F0.20, 1947.
�
P. E A. HY
City Clerk of the ity of Azusa
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