Ordinance 0995ORDINANCE NO 995
NEW SERIES
AN ORDINANCE AMENDING THE
ALAMEDA MUNICIPAL CODE BY
ADDING TO PART I, TITLE III
THEREOF A NEW CHAPTER,
AND ARTICLE TO BE KNOWN
AS CHAPTER 10, ARTICLE 1,
RELATING TO AND IMPOSING
A SALES TAX FOR THE PRIIVELEDGE
OF SELLING TANGIBLE
PERSONAL PROPERTY AT RE-
TAIL IN THE CITY OF ALA-
MEDA, PROVIDING FOR PER-
MITS TO RETAILERS, PROVID-
ING FOR THE COLLECTION AND
PAYMENT OF SALES TAX AND
DECLA R I N G A VIOLATION
THEREOF :TO BE A MISDE-
MEANER. .
BE IT ORDAINED BY THE
COUNCIL OF THE CITY. OF ALA-
MEDA :
Section I. The AlamedaMunicipal
Code:. is hereby. amended by adding.
to Part I, ;Title 'III thereof; : a new
chapter and article to be :known as
Chapter. 10. Article 1, . which chap-m
ter and article :shall 'contain see-
tions numbered as hereinafter pro-
vided and 'which shall read as
follows:
CHAPTER 10. SALES TAX
..Article .l.
Sec. 3 -1011. For the privilege of
selling tangible personal property
at retail, a •tax As hereby 'imposed
upon;: all 'retailers at the rate of
one -Half of.. one per cent of :the
dross receipts of any :retailer from
°the sale of all tangible_ personal
property sold at retail in .the 'City
of Alameda on.. or after May 1,
1950. The :tax imposed by the :pro-
visions of this 'chapter is. i addi-
tion. to any and all other taxes
imposed by. any other law, 'includ-
ing >provi'sio.ns of this Code.
Sec. 3-1.0.12. The tax hereby levied,
except as`' otherwise ` herein pro
vided, is levied in the same manner,
to the same :extent and under the
same'' conditions as sales taxes are
levied pursuant to Part 1 of Divi-
sion '2 of ;the Revenue and Taxation
Code` of the State of !California,
known as <the:Sales . and Use Tax
Law;" as : amended, in force and
effect on January 1.1950.
See. 3- 10.13. The :tax .hereby im
posed, shall be collected by the re-
tailer from the . consumer insofar: as
it can be done.
Sec. 3 -1014. The taxes imposed by
this chapter are due and ;payable
to the Treasurer and ex- officio Tax
Collector of the City of Alameda
on or before the last day of the
mon ' h. next succeeding each quar-
terly period, the first. payment to
be due and payable . Linder. this
chapter on the l st day of duly, 1950.
Sec. 3 -1015. All moneys 'collected
under and pursuant to the provi-
sions : of this. chapter : shall be de-
posited and paid into the General
Fund of the City of. Alameda.'
Sec: 3 -1016: The Treasurer of the
City of Alameda, for good cause,
may extend: for not more than thirty
(30) days the time for making any
return or paying any sum required
to be paid hereunder. The extension
may be granted at any time, pro-
vided a:: written request' therefor is
filed with the Treasurer prior. to
the delinquency date.
Sec 3- 1017. All . taxes payable
Hereunder shall be deemed delin-
quent if not paid within the time
required. Whenever any tax required
to be paid by this chapter is
n paid on or before ' the date
on which it becomes delinquent, 'a
penalty of ten per cent (10 %) of
the amount due shall be immposed .
and a n additional penalty of five
per cent (5%) of the 'original 'tax
shall be added at the close of busi --
nests ou the last .day of each calen-
dar month ` thereafter. Every,' pen-
alty shall :become a part of :the tax
unposed: by this chapter.. In no case,
however, shall the total penalty ex-
ceed fifty per cent (50 %) ` of the
original" tax.
Sec. 3 -1018. It is unlawful for any
retailer to advertise or hold out or
state; to the public or to any cus
tomer, directly or indirectly, that
the tax' or any rpart thereof' will be
assumed or a bsorbed 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.'
See. 3 -1019; Every person desiring
to engage in or conduct business as
a. seller within the City of Alameda
=shall s ecure. from the Treasurer of
,said City a permit. for each place
, of business Such 'permits shall be
issued by the Treasurer upon re
ceipt of a written: application tliere-
for, setting 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 informa
tion as the Treasurer may require.
The application shall be si-ned. by
the owner: if a natural; person, in
the ease of an association o.-- part-
nership; by a member or. pa
the ,appeal shall . be final. and con-
in the case of a corporation,. by an
.: clusive in the matter.
executive officer or some person :
See. 3- 10112. Any person who en-�
specifically authorized by the cor-
gages in lousiness as a seller' in :this
poration' to sign the application. A
City without a :permit' or permits,
permit is not assignable and is
or. while a, permit is suspended or
valid only for the 'person in whose
revoked, and each officer of any
name it is. issued and €or.tl
corporation Who so engages in busi -:
action of business at tt�e plat °e
nes�s is guilty of a misdemeanor. '
designed therein. A change of loca-
Sec: 3- 10113. For the purpose of
tion may be endorsed upon the per-
the proper administration of this
mit by the Treasurer upon the pay-
chapter and to prevent evasion of
ment of a fee of $1.00. The .permit
the sales. tax, it shall be presumed
shall at all times be con�spicuouslY
that all grosis.. receipts are subject
displayed at the ; place for :which
to. the tax until the contrary is
issued-
established by the:permittee:'
Sec. 3-- 10110. Whenever any per-
Sec: 3- 10114. The Treasurer may,
son fails. to comply with any Pro-
at his option, accept a State of Cali-
vision of this chapter. or of any -rule
fornia Resale Certificate as evidence
or. regulation adopted pursiS. Mt :
that any sale i.s not a sale at retail,
hereto, the Treasurer, upon hearing,
or be may in his. diseretion require
after giving such person ten (10)
an affidat7it from the :sealer setting
days' - notice in writing specifying
forth such : information respecting
the time and placc of hearing, arid
such sale:. a:s he deems:. necessary. to
requiring . him to 'shoal cause WAY
determine the nature of such sale.
his permit or permits shanld hot be
See. 3 10115. All of the provisions
revoked,. may revoke or suspend
of the "Sales and Use Tax Law,"
any one or more of the pei•naits held
Tart. 1a Division 2 of the Revenue
by such person. The notice inay be
a.nd:'T'axation Code of the State of
served personally or by registered
California, as amended 'and :in force
United States 'mail The Treasurer
on January 1, 1950, except the pro-
shall not issue a new permit after
visions thereof pertaining solely to.
the revocation of a pwrrnit unless
the .Use Tax and Sections 6051 ' 6.052,
lie'is sa tisfied that tlie:fcrinez noid:�r
6053, 6066; 6067,' 6063; 6069; 60.70,
of the = permit;: will ; therea;fte� com-
6071,: 6451;' 6459, 6591, 6907, 6981,
ply with the provi> ions: of this
7052, . 7056, 7057;. 7101, 7102, 710
chapter' and the rides aiid reg ula-
7151, 71,52: and ,7153, applicable to
ti6ns adopted pursuant hereto, and
sales of property At. retail, are
until a. " fee of $1,00 is 'coll?cted
hereby adopted and made a part of:
therefor:
this : chapter as though fully set
Sec. 3- 10111. Any person except_
forth herein, and all 'provisions of:
ing to any denial, . suspension, or.
, a applied for
this Code. in conflict therewith are
inapplicable to this chapter and the
revocation of permit
or held :by him pursuant to the Tiro-
tai hereby imposed. All of the pro-
visions of this chapter, or. to any
visions of the "Sales and Use Tax
Law" of the State of California
' action 't aken :by the Treasurer con -
cerning such permit, may in
hereby adopted, ;providing for the
.appeal
writing the City Council by filing
performance of. official action on'.
.to
[ with the City Clerk,a wr itten notice
the part of th Stage Board of
of such .; appeal, setting forth the
:Equalization, shall be performed. ed by
specific grounds thereof.. Such notice
the Treasurer of the :City of .Ala-
meda:- The City. of Alameda shall be
mus be filed 'within fourteen (14)
days after notice of such action
deemed substituted for the State
appealed from, but in no event later
of California whenever. the State is
d
than thirty (30) .days after ate of
referred to in . said provisions. All
taxes hereby levied shall be payable:
such :action. The 'City Clerk shall
forthwith set said :matter: for hear-
to the Treasurer of the City :of Ala -
ing before, the city Council and
xneda and any civil suit for the
collection thereof may be filed in
cause 'notice thereof to be given
to the appellant not less than five
any court of competent jurisdiction
(a) days prier to such bearing. At
in the State o € and the
City ' Attorney of said City shall`
such hearing the applicant - a.11
show cause, on the ground s'peci-
prosecute the action.
fied. in the notice of .appeal, why
See, 3- 10116. The term "gross re-
the action excepted to should not be
ceapts;" as used herein, does not
approved. Such hearing may, by the
'include (1) the amount of any i1 ed-
Council,' be 'continued over from
eral ' .Tax imposed upon or with "
time to tune; and its. findings on
respect to retail sales, .Whether im-
posed upon the retailer or upon the
;consumer, and regardless of whether
or not the amount of federal :tax is
stated to customers as a separate
charge; and (2) the amount of any
California State "Sales or Use Tax.
.The term "gross receipts". includes
the. amount of any manufacturers'
or imparters' excise tax included in
the price of the property sold, even
though the manufacturer or impor --
ter is also the retailer .thereof and
whether or not the amount of such
tax is . stated as a separate charge.
In auditlon 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 compu-
tation of the tax, gross receipts
from
1. Sales made to or by the State
of California or any agency, depart-
rnent, political' subdivision, district
or 'municipal corporation thereof.
2: Sales of meals, food and driiiRs
sold ors erved on common carriers
operating into, through or out. of
the City of Alameda from or to
points outside the City of Alameda.
3: Sales of property to be used
in connection with the erection,
construction, :repair or alteration.: of
either public works or buildings
belonging to or being constructed
by ! or on :behalf of, or for the use
of the - United States Government,
State of California, or any agency;
department, political subdivision;
district or public or municipal cor
poration of the State.
-
i 4' Sales made pursuant to con-
,tracts actually executed in good
faith prior to May 1; 1950.
5''. Sales of property which is
shipped from outside the city to
purchasers within the city and
which property, before being.put to
any use 'within the city, is trans-
ported. to points without the city
for principal use or other consump-
tion outside the city::
6 Sales of property to operators
of common carriers: and waterborne
vessels to be used or .consumed, in
the operation of such nommon. car-
viers or :waterborne vessels,. princi-
p.ally outside the city.
7 Sales of property 'which.: is
shipped to a 'point outside; this city
pursuant' to the contract - of sale by
delivery by the retailer to :uch point
by means of '(A) facilities operated
by. the retailer; (B) delivery by the
retailer to a carrier for 'shipment to
a consignee ; at such " point; or (C)
delivery " by the retailer to a cus-
tom's broker or forwarding agent
.for shipment: outside this city.
Sec. 3- 10117. The Treasurer shall
administer and enforce the provi-
sions of this chapter and, with the
approval of the City Attorney, shall
prescribe, adopt and enforce real-
onable rules and.regulations for the
purpose of administering and en-
forcing this chapter, Such. rules and
regulations ' may, ' among . other
things, require each retailer to keep
such records, receipts,. invoices and
other "pertinent papers in the. man-
ner therein set forth; and provided
further,. that insofar as applicable,
the rules and regulations .of the
State.Board of Equalization pertain -
ing to the interpretation, adminis-
tration and enforcement of the pro-
visions of the Revenue: and Taxation
Code" of the State of California shall
apply in the interpretation of this
chapter until specifically. aban-
doned by rules or regulations
adopted by the Treasurer pursuant
to the authority granted by this
chapter.
Sec. 3 101.18. The inclusion of any
clauee, portion or part of the "Sales
and Use Tax Law,". Fart 1, Divi-
sion 2 of the Revenue and Taxa-
tion Code of the State of California,
verbatim. in this chapter, shall not
in or of itself .be deemed to exclude
any of the remaining pro. visions of
said "Sales : a,nd Use Tax Law" that
are. made a part hereof by reference
only. .
Sec. 3- 10119. it is unlawful for
any ' officer or employee of the
City of Alameda, having an admin-
istrative duty under this chapter to
matte known in any manner what-
ever the business affairs, operations,
or inforination obtained by an in-
vestigation of records and equip-
ment 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. partic-
ular thereof, bet forth or disclosed
in any return,: or . to permit any
return or copy thereof or any hook
containing any abstract or particu-
lars thereof to be seen or examined
by any person: However, the City
Manager 'may,; by order, authorize
examination.: of the returns by Fed-
eral or State officers or employees
or by the tax officers of this or any
other City, if a reciprocal arrange-
ment exists. ' Succe•ssors; receivers,
trustees, :executors, administrators,
assignee=s; and guarantors, if direct -
Iy interested, may be given infor-
ination as to the items included in
the measure and amounts-of any un-
paid taxes or amounts of tax re-
quired to be collected, intere -st and
t penalties:
Sec. 3- 10120. Any person who fails
or , refuses to _ furnish -any :return
required'. to be made hereunder, or
who fails or refuses to furnish a
supplemental return or other data
" required by the Treasurer, is guilty
of 'a misdemeanor.
Sea. 3- 10121. Any person required
to make, render, signor verify any
report under the provisions of this
chapter, who makes any false or
fraudulent return,. with the attempt
to defeat' or evade :the determina-
tion of an amount due and rectuired
to be paid hereunder, is uilty of
a misdemeanor.
Sec. 3- 10122. Any .person, firm or
corporation violating any . of the .
terms of['. this chapter . : shall be
deemed guilty of a misdemeanor.
Sec. 3-10123. -The City Attorney of
the City of Alameda shall be deemed
substituted for the Attorney General
whenever the Attorney. General is
referred to in said "Sales and T se
Tax La - ,v:'
Sec. 3 -f 0124.. The .Treasurer .shall
be deemed substituted for the State
Controller and State :Board of Con
troi whenever the State:_ Controller:
or State Board of Control' are re-
ferred to in said `Sales and Use
Tax Law."'
See. 3-10125. Whenever the word
"Treasurer " is used in this chapter
it shall mean the Treasurer and ex-
officio Tao. Collector of the City. of
Alameda. `
Sec. 3- 1.0126. If any section, ;sub
section, sentence, clause, phrase, or
portion of this chapter, including
but not limited to any :exemption,.1s,
for any reason, held to be invalid or
unconstitutional by the decision of
any court of competent juri&diction,
such decision shall not affect the
validity of the remaining portions
of this chapter, The Council of. this
City hereby' declares that it . would
have adopted this chapter and each
section, subsection, sentence, clause,
phrase or portion. thereof, irrespec-
tive of.the fact that any one or more
Sections, s u b s e c t i'o on s, clauses;
phrases or portions be declared in-
valid qr . unconstitutional,
Section 2. This ordinance shall be
in full force and 'effect. from. and
after the expiration of thirty. (30).
days from : the date of its final
passage.
W. J. BTtANSCHEID,
Presiding Officer of the Council.
Attest:
J": P. CLARK,
City Clerk.
1 the undersigned, hereby certify
that the foregoing Ordinance was
duly and regularly adopted and
passed by the Council of' the 'City of
Alameda in adjourned regular meet -,
ing. assembled on the 29th day of
March,' 1950, by the following vote,
to wit:
AYES: Councilmen Anderson, Os-
born, 'Sweeney and President Bran
s "ebeid, (4),
NOES: None.
ABSENT. " Councilman .Toners, (1).
TN WITNESS: WHEREOF, .I.: have:
hereunto set '! my hand and affixed
the official 's , eal of said City this
30th day of: March, 1950..
(SEAL) J, R CLARK,
City Clerk of the... City,
of Alameda.
Publish March 30;.1950: