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Ordinance 0996ORDINANCE NO. 996 NEW SERIES AN ORDINANCE AMENDING THE ALAMEDA MUNICIPAL CODE BY ADDING; TO PART 1, TITLE III, CHAPTER 10 THEREOF, A NEW ARTICLE TO BE KNOWN AS ARTICLE 2, RELATING TO AND IMPOSING AN EXCISE TAX ON THE USE OR OTHER CON SUMP- TION IN THE CITY OF ALAMEDA OF TANGIBLE PERSONAL PROPERTY PURCHASED ON OR, AFTER, THE EFFECTIVE DATE HEREOF FOR. OR OTHER, CONSUMPTION IN THE CITY OF ALAMUDA. " roperty is sold, valued in Lnoney, nether paid in money or otherwise, without any deduction (}n account of any of the following: A. The cost.of the property sold; 2. The cast of materials used, labor or service cost; interest charged; lo5•ses, or any. other ex= penses; a.. 3. TIae cost of trrtnsport,. . of th -e property prior _to its purchase. The total amount for which the property is sold includes all of the following . I. Any services that are a pa rt of the dale; 2 Anyamount for .which credit is liven to the. purchaser by the seller. "Sales Price" does not include any of the following: 1. Cash .discounts .allowed and taken on sales; . 2.. . Any part; of the aniount charged for property :returned by consumers and which raarn is refunded either in cash or. credit; 3. The an - io.unt charged for labor six services rendered in' installing or applying the property sold; 4. Tiie amount of any federal tax in°iposed upon or with "respect to retail sales whether imposed upon the retailer or upon the consumer and reg ardless 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 iinporter's excise tax included. in the price of *Yie property sold, <even though time nanufacturer or importer is also the retailer thereof, and whether or not. the amount o f such tax ;is stated as a separate charge); 6. Transportation charges sepa- rately. 'stated, if the transportation occurs after the :purchase of t:he property is made. (b) ``Use" includes the: exercise of any right or power over tangible personal property incident to th (: Ownership o that :property, subject, however, to the following exeetp- � bons: $; 1. It does not ,include the sale 4 pi' that property: in the regular Course of business; 2. It does not include the keeping, retaining or exercisin=g of any right or power over tangible personal property shipped or brought into this City and which is thereafter transported Outside the City for principal use or consumption' Outside the City, and which property is actually so used or consumed, 3. it sloes not include the 'use of such property for the purpose of being processed, fabricated, or manufactured into, attached to or incorporated info, other tangible personal property which is to be transported outside the City and thereafter used principally outslde the City, or which is to be subse- cluently sold or resold.in the regular; enurse of business; C It does not 'include the exercise of any right or power over 'tangible personal property incident to own- ership of that property if such prop- erty was purchased for princial use or . csonsttmption outside the (:city and is so used or con-sunied; ae It does not include the use of tangible personal property actually employed in the transportation or trari Of persons, ":property, gas electricity, or c;oxnniunicationz . in interstate or foreign comnerce by persons engaged: in the business of transporting or': transmitting such persons, property, gas, electricity, or communications in interstate or foreign commerce; 6. It does not include the use of tangible personal property actually eniployed'in the transmission of gas, electricity; or communications in intrastate commerce. . Sei . 3- 1022. i:olposit.ion and Sate of Tam. An excise tax is hereby im- posed on the use or other consuMp- tion in this C167 tan,_ :persortal. property purchased ;from any re tailer on or after the effective date hereof for us(, or other consumption. in the City. _ofAlamoda at the rate o�f one -half of.:one : per cent of the �a•les pride of the property. Sec, 3 -1023. C linf'orruity Witit State Use Tax Law. The tax hereby levied, except as .otherwise herein .provided, is levied in the same manner and to the sFa.me' extent and cinder the same conditions as use taxes are levied pursuant to Part 1 of Division 2 of the Revenue and Taxation Code of the State of California, known as the "Sales and ZTse ".Tax Law,° as amended and i force and effect on January 1, 1950: .Sec. 3 -1024. Due Date of Tai eti. The taxes imposed by this article, are due and ,payable to the Treas- firer and. ex- officio Tax Collector of the City of Alameda on or before the last day of the month next suc- ceeding each quarterly : period, the first payment to be due and pay- able under . this article on the 1st da.y of Tuly, 1950. Sec. 3 -1025. Deposit of Tax Moneys. A ll moneys collected under I E i E and pursuant to the provisions of this article shall be deposited and paid into the General Fund of the City of Alameda. - Section 3-1026. Adoption of State Use Tax Lave by Iteferenee— tions. (a) All of the provisions of the "Sales and Use Tax Law" as amended and in force and effect on January 1, 1.950, except the .provi - sions thereof. pertaining solely to the "Sales Tax" and Sections 6008, 6201 to 6204, inclusive, 6207, 6226, 6241 to 6246, inclusive 6403, 6453, 7052, 7056,7057, 7101; 7102, 7151; 7152 and 71.53, are hereby. adopted and m ade a part of this article as though hilly .set forth herein; and all provi - sions of any other law, including the provisions of this Code, in conflict therewith are 'inapplicable to this i[ a rticle and the 'tax hereby imposed. The word "storage" shall, for. j the purposes purposes of this 'article, " be deemed deleted from those provi - sions of the Revenue. and Taxation Code of the State of California ;. _hereby adopted :by. reference, it ' being the intention of the Council that tha tar imposed by this. article shall not apply to the storage of tangible personal property. (o) All of the provisionG of the Revenue and Taxation Code, hereby adopted - _providing for the. perform - ance of official - action on the part of the State Board of Equalization - shall be performed: by the Treas- urer of the City of Alameda. � (d) The City of Alamo �shall be deemed substituted for the State of E California wherever - the State is " referred to in said provisions. (e) The `.`Sales Tax" used b .term in said provisions - shall refer to the tax. imposed by Chapter 10, Article 1, Title ill, of .this -Code. - (f) The City Manager of the City of Alameda Shall be deemed substi- tuted for the Governor wherever the Governor is referred to in said pro - ,1 visions. (g) All taxes hereby levied shall be. payable. to the Treasurer_ of the City of Alameda;.and any civil suit (f for the collection thereof may be i filed in any court of competent jurisdiction in the State of Califor- nia and the City Attorney of said City shall prosecute: the action. Sec_ 3 - 1,027. Application of Ta.v. 'i Except, as otherwise specifically ex - , erupted, the tax hereby imposed ap- plies to , all tangible personal prop- erty purchased from a retailer and located in this City;, provided, how - ever, tha if , the purchaser proves fo the. satisfaction of the Treasurer that the property was purchaser' Prior to the effective date of thi, article, or was not purchased for use or consumption in this City and has not been nor. will be so used or consumed, he shall" be relieved of liability to pay the tax. Sec. 3- 1028. Duty to Collect Tax. Every retailer maintaining a place of business in this City must apply to the Treasurer for authorization to collect the tax imposed by. this article. Any retailer not maintain ing a place of business in this City may apply to the Treasurer for au- thorization to collect the tax hereby imposed. Upon; receipt -of any. appli cation in such form as required by, him, the Treasurer, in the case of a .retailer maintaining a place of busi- ness in the City, shall authorize, and in the case of a retailer not':rnain- taining a place of business in the City, . may authorize the applicant to . make such collections and to for- . ward the same to the Treasurer at the times provided in this article. See. 3 -1029 Liability for Tax. Every ;person using or otherwise cons-uming in this City tangible per- son-al property purchased from a retailer is liable' for the tax; pro - vided, however, no tax shall be due hereunder if the tax imposed by. Chapter 7.0, Article 1.; Title 'III, of this Code. has been paid on the sale of such property. His liability is not extinguished until the tax has been paid to this City, except that a receipt from a retailer; authorized pursuant to Section 3- 1.028 hereof. given. to the purchaser pursuant t Section 3 -10210 ''hereof, is su: ficient to relieve the purchaser from further. liability . for the tax to which the receipt refers.: See. 3- 10210. Payment of Tar. ..Every retailer who is authorized by the Treasurer to collect the tax im- posed by this article and who makes sales of tangible .personal property for use or other consumption in this C ity not exempted under the provi- sions of this article, shall collect the tax from the purchaser at the time of making 'the 'sale, or, if the use or other consumption of the tangible personal property is not then tax - able hereunder,: at the time the use or other consumption becomes tax- able. ' Upon collecting the tax the retailer shall give to the purchaser . a rece ipt therefor in the manner and form prescribed by the Treasurer. The tax so collected by. the retailer con stitutes a debt .owed by the re- tailer to the City, and it shall be unlawful for such retailer to fail to t .pay the same to.the.City in the man- i ler arid' at the times elseuvherepro- °sided in this article. See. 3- 10211. x3is2 ►lay _af Tax Sep Grate From ]Price. The tax so cols lected by the retailer from the pur- chaser shall %be :displayed separately from the list price, the price adver- tised in the premises, the marked price or other price on the sales check or other proof of .sale. sec. 3 - 1.0212. Registration of Re- tailer with Treasurer. Every : re- taller selling tangible personal prop - erty for use or .other consumption in this City; and which retailer main- tains a: place of business in this City or acts through agents located in this City, and which retailer is not registered under' the provisions: of Chapter. 10, 'Artiele 1, Title III : of this Code, :shall register: with the Treasurer and give the :name: and j address of such agent or agents and offices 'of other places of business in the City. Sec. 3= 10213. Exeinptions. In a•ddi- tion to those- exemptions Contained in Part 1 of Division 2 of the Rev- enue and Taxation Code of .the Suite of California which are incorporated into this article by reference,. there shall be excluded from the cornputa- tion of :the tax the 'sales. price cif: (1) Purchases made by the State of California -or by any agency, de- partxnent, political subdivision,' dis- trier or munieipal corporation thereof. (2) Purchases of tangible personal property to be €rseil in connection with the etrection, construction; re ° air or alteration of either public Rorks or :: buildings beloni;ing to or tieing constructed by or on behalf or f.or the:'. use of :the Uni :ted State. Government, State of California, or any. agency, . department, : political subdivision, .district or public or mu nicipal . corporation of the State. (3) Purchases made pursuant to contracts actually executed i.n good faith prior to May :4, 1950: (4) Purchases of motor vehicle fuel, the distribution of which in the State of.. California is subject to the 'tax unposed by Part 2 of U Division ;2 of .the Revenue and Taxa tion Code : of the State of California, except that users of motor vehicle fuel on which the motor vehielo fuel tax is refunded shall be :liable for the tax. imposed by this article at rh'e time and in the manner Herein Provided. 'Sec_ "3- 10214. Resale: Certificate. The Trea,suxer may, at his option, accept a. State of California resale certificate .as evidence that any sale is not a sale for use or con <sumptiong or he may, in his discretion, require ail affidavit from the buyer setting forth such information respecting such sale as he .deems necessary to determine the nature of such sale. sec: 3-- 10'215. Returns—Informa- tion Each return filed by a retailer shall show the total sale price of. the property sold by him during the : reporting period in re- spect 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 hPreituder. All returns shall also shoo: the amount of the taxes for : th :e'. period covered . by the return and such other information as the Treasurer deems n ecessary..for the proper ad- ministration of this article. Sec.. 3- 10216. Extension of Time or Filing Return mid lE'aybmg7 Taxes- Penalties.- (a) The :Treasurer. for g ood cause, may extend for not more than 30 days the time for making any return or. paying any suns re- quired to. be paid hereunder. The extension may ' be granted at any time provided a. written request therefor is filed With the Treasurer prior to the delinquency date. (b : ) All . taxes payable hereunder h sall' b deemed' delinquent if not paid within the time required. Whenever any tax required to be paid by this article is not.:paid on or before the date on which it . be- comes delinquent a penalty -of ten per cent (10%)) of the amount due shall be imposed anal an additional penalty of five.per :tent (5%)' of the original tax shall be added at the close of business on the last clay of each calendar month thereafter. Every penalty shall become apart of the tax imposed by this. section. In nza case, however,.shall the total penalty exceed fifty per cent (50 %) of the original tax. Sergi: 3-10217. Treasurer to A.dmin- lister. (a.) The Treasurer shall ad- minister and enforce: the provisions of.this article and, with the approval of the Cit Attorney, "shall prescribe, adopt' and enforce 'reasonable rules �md: regulations for tbo - purpose of . administering and enforcing this article Such rules and regulations may, among other. thing require each person affected by this article to keep such records, : receipts; in- voices and other pertinent papers as the Treas may deem necesW - nary for the purposes of adminis- tering and enforcing this article. (b) Inasmuch as this article is patterned after the use tax provi- sions ; of the Revenue and Taxation. Code (if the State of California, and the State Board of Equalization has t; made- various rules and regulations pertaining to the interpretation, ad= j� ministration and enforcement of such provisions of the Revenue and Taxation Code, it may be reasonably assumed that the City of Ala,ineda, j will ' be confronted with many of the problenz,s dealt with in rules and regulations, each sitjch rule and regulation insofar as applicable, shall apply in the interpretation of this article until specifically' aban- doned by rules' and regulations ad.op.ted by the. Treasurer pursuant to the authority of this article. } See.: 3- 10218. TmIusion. of State Use Tz ax Iavwr. The inclusion of any clause, portion or part' of the State Sales and Use Tax Law, Part 1,. Di vision 2, of the Revenue and Taxa- tion Code of the State of California verbatim in : this article's =hall 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. Sec: 3- 10219. Violatiou a . 1 lsde- ineanor. Any person 'required to make, render, sign or verify any report' or return'. under the provi- S�ions" of this article who makes any false. or fraudulent return. with in tent 'to defeat or . evade the ; determi - nation of an amount due and re- quired to be paid hereunder, or who fails to make any required return to the: Treas- urer,'or, who. fails to pay any ::tax imposed by the provisions of this article, or who : ,violates any of the other' terms of this article, is guilty of a'misdemeanon See, 3-10220. The City'Attorney of the City of Alameda shall be deemed substituted for the `Attorney Gen- eral whenever the Attorney General is referred to in said .``Sales a;nd Use Tax Law." See. 3- 10221. The Treasurer .s•hall be - deemed substituted for the State C.`outroller and State' board of Con -'' trol whenever the State Controllei or ' State. Board of Control are :'re= ferred to in said "Sales and.Use.Tax Law." _ Sec. 3. 10222. Validity. If any . sec- Lion, subsection, sentence, clause; phrase or portion of this article, including but not limited to any ex- emption, is for any 'reason held to be invalid or unconstitutional by the decision of any court of compe- tent. jurisdiction_such decision sha17 not affect the validity of the re maining° portions of this article. The Council of this City hereby declares that it would have adopted this article and each section, subsecti:on, . sentence, clause, phrase or portion thereof irrespective of the fact that any one ' or more . sections, subsec- tions, elauces_ phrases. or portions . be declared invalid or unconstitu- tional. Section 2. This. ordinance. shall be in full force and effect 'from arid. after the expiration of 'thirty (30) days from the date of its final passage. W. J. 13RANSCTIEID, Presiding Officer of the Council. Attest: J. P. CLARK, City Clerk. 1, the undersigned hereby certify that the foregoing ' Ordinance eras dilly and regularly adopted and passed by the Council of the. City. of Alameda In regular meeting as- sembled on the 4th: day of April, 1950, by the following vote, to wif AYES: Councilmen And e r s o Jones, ;Osborn,. Sweeney and Presi- dent. Rra,nseheid, (5). :NOES: None. ABSENT: None. IN WITNESS WHEREOF, 1 have hereunto set my hand and affixed the official seal of said City this 5th day of April, 1950. (SEAL) J. P. CLARK, City Clerk of the 'City" of Alameda. Publish April 5,:1950.. .