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Ordinance 1190New Series Alameda Clity Ordinances Ordinance No. 1190 AN ORDINANCE OF THE CITY OF ALAMEDA IMPOSING AN EXCISE TAX ON STORAGE, USE, OR OTHER CONSUMPTION OF TAN- GIBLE PERSONAL PROPERTY; REPEALING THE SUSPENDED PROVISIONS OF ORDINANCES NOS. 996 N.S., 1042 N.S., 1090 N.S., 1093 N.S., 1101 N.S., AND 1160 N.S., AS SUCH SUSPENDED ORDI- NANCES ARE REFERRED TO IN ORDINANCE NO. 1183 N.S., RELAT- ING TO UNIFORM LOCAL SALES AND USE TAX, AND INSERTING THIS ORDINANCE IN THE PLACE AND STEAD OF SUSPENDED OR- DINANCES NOS. 996 N.S., 1042 N.S., 1090 N.S., 1093 N.S., 1101 N.S. AND 1160 N.S. BE IT ORDAINED BY THE COUN- CIL OF THE CITY OF ALAMEDA: SECTION 1. The Alameda Municipal Code is hereby amended by repealing the suspended provisions of Ordi- nances Nos. 996 N.S., 1042 N.S., 1090 N.S., 1093 N.S., 1101 N.S. and 1160 N.S, and inserting in their place and stead the following sections, which sections shall be deemed to be held suspended under the provisions and conditions of Ordinance No. 1183 N.S,, Section 3-1015. CHAPTER 10. USE TAX Article 2 Section 3-1021. DEFINITIONS. The following words and phrases, when- ever used in this ordinance, shall be construed as defined in this section unless is appears from the context that a different meaning is intended. (a) "Sales price" means that total amount for which tangible personal property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following: (1) The cost of the property sold; (2) The cost of materials used, labor or service cost, interest charged, losses, or any other expenses; (3) The cost of transportation of the property prior to its purchase. The total amount for which the prop- erty is sold includes all of the fol- lowing: (1) Any services that are a part of the sale; (2) Any amount for which credit is given to the purchaser by the seller, "Sales price" does not include any of the following: (1) Cash discounts allowed and taken on sales; (2) The amount charged for prop- erty returned by customers when that entire amount is refunded either in cash or credit, but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned. (3) The amount charged for labor or services rendered in installing or applying the property sold. (4) The amount of any federal tax imposed upon or with respect to re- tail sales whether imposed 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 the amount of any California state sales or use tax. (The term "gross receipts" includes the amount of any manufacturer's or importer's excise tax included in the price of the prop- erty sold, even though the manufac- turer or importer is also the retailer thereof, and whether or not the amount of such tax is stated as a separate charge.) (5) Transportation charges separate- ly stated, if the transportation oc- curs after the purchase of the prop- erty is made. (b) "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 exceptions: (1) It does not include the sale of that property in the regular course of business. (2) It does not include the storage, use or other consumption of tangible personal 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 tax ordinance, whether enacted in accordance with, or purporting to be in accordance with, Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California by any other city and county, county other than Ala- meda County, or city in this state, or enacted in accordance with the or- ganic law of any such city. (3) It does not include the storage or use of tangible personal property in the transportation or transmission of persons, property or communica- tions, or in the generation, transmis- sion or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, in- terstate or foreign commerce by pub- lic utilities which are regulated by the Public Utilities Commission of the State of California. (4) It does not include the use or consumption of property purchased by operators of common carrier and waterborne vessels to be used or con- sumed in the operation of such com- mon carriers or waterborne vessels principally outside the City. (c) The word "storage," as used in this article, includes any keeping or retention in the City for any purpose except sale in the regular course of business or subsequent use solely out- side this City of tangible personal property purchased from a retailer. Section 3-1022. IMPOSITION AND RATE OF TAX. An excise tax is here- by imposed on the storage, use or other consumption in the City of Alameda of tangible personal prop- erty purchased from a% retailer on or after the effective ate of this ordinance for storage, use or other consumption in said City at the rate of one per cent (1%) of the sales price of the property. Alameda Clity Ordinances New Series Ordimm, No. 1190 in trust by him for the City and shall be paid to the City by the retailer in the manner and at the times else- where provided in this ordinance. Section 3 -10210. SEPARATE DIS- PLAY OF TAX FROM LIST OR OTHER PRICE. The tax so collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised in the premises, the marked" price or other price on the sales check or other proof of sale. Section 3- 10211, ;PERSONAL_ PROP- ERTY TO WHICH TAX ' APPLIES. Except as otherwise' specifically ex- empted, the tax hereby imposed ap- plies to all tangible' personal prop- erty located in.. this ".:City and pur- chased from a retailer; provided, how- ever, that if the retailer in good faith takes from the purchaser a certifi- cate that the property was : purchased prior to - the effective date of this ordinance' or was not purchased for storage, use or consumption in this City and has not been nor will be so stored, used or consumed; he shall be relieved of liability to collect and pay the tax. The certificate shall be signed by and bear the name of the pur- ehaser, shall indicate- the address of the purchaser and the place where such tangible personal property will be stored, used or consumed, the date of purchase, and shall be substantially in such form as the City Treasurer may prescribe. Section 3- 10212, REGISTRATION OF RETAILERS. Every, retailer selling tangible personal property for stor- age, use or other consumption in the City of Alameda and which retailer maintains a place of business in said City or acts through agents located in said City and which retailer is not licensed under the provisions of Or- dinance No. 1189, {sales- tax) shall register with the City Treasurer and give the nacre and address of such agent or agents and office or other place of business in the city.' Section 3- 10213. DUE DATE OF TAXES. Taxes imposed by this ordi- nance are due and payable to the City Treasurer on or before the last day of the month next succeeding each quarterly period, the first quarterly payment to be due and payable under this ordinance on or before the last day of October, 1956. The City Treasurer may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters depending upon the _princi- pal place of or the nature of the busi- ness of the seller or retailer or may require returns and payment of the amount of taxes for other than quar- terly periods. Section 3- 10214, 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 is due tinder 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 Treasurer deems necessary to the proper administration of this ordi- nance. Section 3- 10215. EXTEN;IION OF TIME. WAIVER OR COMPROMISE. The City Treasurer shall have the power, for good cause shown, to ex- tend for a period of not to exceed thirty -one (31) days the time for mak- ing any return or paying any amount required to be paid- under, this or- dinance, when requested so to do in writing, before the same becomes de- linquent, The City ; Treasurer 'may, with the written approval of the City Attorney, waive or compromise any penalty or interest that would other- wise accrue under the provisions of this ordinance. The City Treasurer shall make and transmit to the City Council quarterly a- detailed report of any sums so waived or compromised with the reasons' therefor. Section 3- 10216.' SCHEDULES FOR PAYMENT OF TAX. The City Coun- cil, by resolution, shall adopt rules prescribing methods and schedules for the collection and payment of the tax. Such schedules shall be so de- termined as to _facilitate collection of this tax at - the same' time that the retailer collects the tax' imposed under the California Sales and Use Tax Law and so as to produce an average tax return of one per cent (1%) on all purchases subject to the use tax. Section 3- 10217. SUIT FOR TAX. All taxes hereby levied shall be pay - able to the City Treasurer and any civil suit for the collection thereof may be filed in any court of compe- tent jurisdiction' in the State of Cali - fornia, and the City Attorney of said City shall prosecute the action. Section 3- 10218. RESALE - CERTIFI- CATE. The City Treasurer may at his option accept a State of California Resale Certificate as evidence that any sale is not a sale for storage, use or consumption" in the City of Alameda, or he may in his discretion require an affidavit from the seller setting forth such information respect- ing such sale as he deems necessary to determine the nature of such sale. Section 3- 10219, 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 City of Alameda. Section 3- 10220. DIVULGING OF IN- FORMATION FORBIDDEN. No offi- cer or employee of the City of Ala- meda having an administrative duty under this ordinance shall make known in any manner whatever the business affairs, operations, or infor- mation obtained by an investigation of records and equipment of any re- tailer or any other person visited or examined in the discharge of offi- cial duty, or the amount or source of income, profits, losses, expenditures, or any particulars thereof, set forth or disclosed in any return, or permit any return or copy thereof or any New Series Alameda City Ordinances Ordinance No. 1190 Notwithstanding the foregoing pro- visions of this section, where the sales price of tangible personal property purchased for storage, use or other consumption in the City of Alameda pursuant to a contract of sale actually executed in good faith prior to July 1, 1956, includes Alameda City sales or use tax, the rate of tax applied shall be that rate in effect when the contract is executed. Section 3-1023. USE TAX LEVIED IN SAME MANNER AS STATE TAX. The tax hereby levied, except as otherwise herein provided, is levied in the same mariner, to the same extent and under the same conditions as use taxes are levied pursuant to Part I of Division 2 of the California Revenue and Taxation Code, known as the "Sales and Use Tax Law as amended and in force and effect on July 1, 1956. Section 3-1024. ADOPTION OF STATE USE TAX LAW BY REFERENCE— EXCEPTIONS. (a) All of the provisions of the "Sales and Use Tax Law" as amend- ed and in force and effect on July 1, 1956, except the provisions pertain- ing solely to the "Sales Tax" and Sections 6008, 6009, 6011, 6201 to 6204, inclusive, 6207, 6226, 6241 to 6246 in- clusive, 6355, 6403, 6453, 7052, 7056, 7057, 7101, 7102, 7151, 7152 and 7153, 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. (b) The term "sales price" shall not include the amount of any California state sales tax or use tax. (c) All of the provisions of the "Sales and Use Tax Law" hereby adopted providing for the adoption of rules and regulations and for hear- ings on the part of the State Board of Equalization shall be performed by the City Council of the City of Ala- meda. All other provisions of the state "Sales and Use Tax Law" hereby a dopted providing for the perform- ance of official action on the part of the State Board of Equalization shall be performed by the City Treasurer (d) The City of Alameda shall b� deemed substituted for the State of California whenever the state is re- ferred to in said "Sales and Use Tax Law." (e) The City Attorney of Alameda shall be deemed substituted for the Attorney General whenever the At- torney General is referred to in said "Sales and Use Tax Law." (f) The City Treasurer shall be deemed substituted for the State Con- troller and State Board of Control whenever the State Controller, or State Board of Control are referred to in said "Sales and Use Tax Law." (g) The County of Alameda shall be deemed substituted for the County of Sacramento whenever the County of Sacramento is referred to in said "Sales and Use Tax Law." Section 3-1025. ADOPTION OF RULES AND REGULATIONS BY REF- ERENCE. The rules and regulations of the State Board of Equalization per- taining to the interpretation, adminis- tration and enforcement of the "Sales and Use Tax Law," insofar as applica- ble, shall apply to the interpretation of this ordinance until specifically abandoned by the rules and regula- tions adopted by the City Council pursuant to this ordinance. Section 3-1026. INTERPRETATION. The inclusion of any clause, portion or part of the "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 remain- ing provisions of said "Sales and Use Tax Law" that are made a part hereof by reference only. Section 3-1027. DUTY TO COLLECT TAX. Every retailer maintaining a place of business in this City shall apply to the City Treasurer for au- thorization to collect the tax imposed by this ordinance. Any retailer not maintaining a place of business in this City may apply to the City Treas- urer for authorization to collect the tax hereby imposed. Upon receipt of an application in such form as re- q%red by him, the City Treasurer, in the case of a retailer maintaining a place of business in the City, shall authorize, and in the case of a re- tailer not maintaining a place of business in the City, may authorize the applicant to make such collec- tions and to forward the same to the City Treasurer. Section 3-1028. PERSONS LIABLE TO TAX. Every person storing, using or otherwise consuming in this City tangible personal property purchased from a retailer, is liable for the tax; provided, however, no tax shall be due hereunder if the tax imposed by Ordinance No. 1189, New Series, (sales tax) of the City of Alameda has been paid on the sale of such property. The liability of such person is not extinguished until the tax has been paid to the City of Alameda except that a receipt from a retailer author- ized pursuant to Section 3-1027 hereof to collect the tax, given to the pur- chaser pursuant to Section 3-1029 hereof, is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers. Section 3-1029. COLLECTION OF TAX BY RETAILER. Every retailer who is authorized by the City Treas- urer to collect the tax imposed by this ordinance and who makes sale of tangible personal property for stor- age use other consumption in this City, or , not exempted under the pro- visions of this ordinance, shall collect the tax from the purchaser at the time of making the sale, or, if the storage use or other consumption of the ta�gible personal property Is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable. Upon collecting the tax, the retailer, on demand, shall give to the purchaser a receipt there- for in the manner and form prescribed by the City Treasurer. The tax so collected by the retailer shall be held 11'ew Series Alameda Clity Ordinances 0,din,ric, No. 1190 book containing any abstract or par- ticulars thereof to be seen or exam- ined by any person. However, the City Council may, by resolution, authorize examination of the returns by federal or state offi- cers or employees or by the tax offi- cers of this or any other city if a reciprocal arrangement exists. Suc- cessors, receivers, trustees, executors, administrators, assignees, and guaran- tors, 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 3-10221. FALSE AND FRAUD- ULENT RETURNS. No person re- quired to make, render, sign or verify any report under the provisions of this ordinance, shall make any false or fraudulent return, with intent to defeat or evade the determination of an amount due and required to be paid hereunder. Section 3-10222. 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 fur- nish a supplemental return or other data required by the City Treasurer, or render a false or fraudulent re- turn. Section 3-10223. PENAL PROVI- SIONS, Any person violating any pro- vision of this ordinance shall be guilty of a misdemeanor, and upon convic- tion thereof shall be punishable by a fine of not more than Five Hundred ($500.00) Dollars, or by imprisonment in the City Jail of the City of Ala- meda or the County of Alameda for a period of not more than six months, or by both such fine and imprison- ment. Section 3-10224. 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 decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council of this City hereby declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase, or portion thereof, ir- respective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions be de- clared invalid or unconstitutional. Section 3-10225. This ordinance be- ing an ordinance fixing the rate of taxes to be levied, shall be in full force and effect immediately upon final passage. R. P. KRANELLY Presiding Officer of the Council Attest: SHIRLEY H. TENNIER 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 meeting assembled on the 31st day of July, 1956, by the following vote, to wit: AYES: Councilmen Haag, Hove, Mc- Call, Merest and President Kranelly, (5). NOES: None. ABSENT None. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the o fficial seal of said city this 1st day of August, 1956. (Seal) SHIRLEY H. TENNIER City Clerk of the City of Alameda Publish August 1. 1956,