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Ordinance 1189Alameda Clty Ordinances No.1189 New Series AN ORDINANCE OF THE CITY OF ALAMEDA IMPOSING A LICENSE TAX FOR THE PRIVILEGE OF SELLING TANGIBLE PERSONAL PROPERTY AT RETAIL, PROVID- ING FOR PERMITS TO RETAILERS, PROVIDING FOR THE COLLECT- ING AND PAYING OF SUCH TAX, PRESCRIBING PENALTIES FOR VIOLATIONS OF THE PROVISIONS THEREOF; REPEALING THE SUS- PENDED PROVISIONS OF ORDI- NANCES NOS. 995 N. S., 1042 N. S., 1090 N. S., 1093 N. S., 1101 N. S. AND 1160 N. S_ AS SUCH SUSPENDED ORDINANCES ARE REFERRED TO IN ORDINANCE NO. 1183 N. S., RELATING TO UNIFORM LOCAL SALES AND USE TAX, AND IN- SERTING THIS ORDINANCE IN THE PLACE AND STEAD OF SUS- PENDED ORDINANCES NOS. 995 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 ATAMEDA: SECTION 1. The Alameda Municipal Cede is hereby amended by repealing the suspended provisions of Ordinances I\T 995 N. S., 1042 N. S., 1090 N. S_ 1093 N. S, 1101 N. S., 1160 N. S. and inserting in their places and stead the f flowing sections, which sections shall be deemed to be held suspended under the prov and conditions of Ordi- nance No. 1183 N. S., Section 3-1015. CHAPTER 10. SALES TAX. Article 1. Section 3-1011. IMPOSITION AND RATE OF TAX. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of one percent (1%) of the gross receipts of any re- tailer from the sale of all tangible personal property sold at retail in the City of Alameda on or after July 1, 1956. The tax imposed by this ordi- nance is in addition to any and all other taxes imposed by any other ordinance of the City of Alameda. Section 3-1012. TAX LEVIED IN SAME MANNER AS STATE TAX. The tax hereby levied, except as otherwise herein provided, 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 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 3-1013. ADOPTION OF STATE SALES TAX LAW BY REFERENCE. EXCEPTIONS (a) All of the provisions of the " Sales and Use Tax Law, as amended and in force and effect on July 1, 1956, except the provisions thereof pertaining solely to the " Use Tax and Sections 6051, 6052, 6053, 6066, 6067, 6068, 6069, 6070, 6071, 6451, 7052, 7056, 7101, 7102, 7151, 7152, 7153, appli- cable 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. (b) The term "gross receipts," as used herein, does not include the amount of any tax imposed by the State of California upon or with re- spect to retail sales whether imposed upon the retailer or upon the con- sumer. (c) The term "Sale" shall mean and include, in addition to the meanings contained in paragraph A of this sec- tion, the withdrawal by a retailer in this City of tangible personal property from a place in this City, from a place in California outside this City under the control of the retailer, or from a place in California outside this City at the order of the retailer, for de- livery in any manner at a point in California outside this City under such circumstances that the transaction of which the withdrawal is a part would have been considered a sale within the meaning of paragraph A of this sec- tion had the point of delivery been within this City. Provided, however, that withdrawals pursuant to a trans- action in foreign or interstate com- merce shall not be sales for the pur- pose of this section. Charges made for the delivery of tangible personal property so withdrawn shall be in- cluded in the gross receipts by which the tax imposed under this section is measured unless such charges are separately stated and are imposed for transportation which occurs after the sale of the property to the purchaser. (d) 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 City Council of the City of Ala- meda. All other provisions of the "Sales and Use Tax Law " hereby adopted, providing for the perform- ance of official action on the part of the State Board of Equalization, shall be performed by the City Treasurer of the City of Alameda. (e) The City of Alameda shall be deemed substituted for the State of California whenever the State is re- ferred to in said "Sales and Use Tax Law." (f) The City Attorney of Alameda shall be deemed substituted for the Attorney General whenever the Attor- ney General is referred to in said "Sales and Use Tax Law." (g) The City Treasurer of the City of Alameda shall be deemed substi- tuted for the State Controller when- ever the State Controller or State Board of Control are referred to in said "Sales and Use Tax Law." (h) 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 3-1014. EXEMPTIONS. In addition to the exemptions contained in Part I of Division 2 of the Revenue and Taxation Code of the State of California, after July 1, 1956, there shall be excluded from the computa- ® New Series Alameda 1 y s Ordinance No. 1189 tion of the tax gross receipts from: (a) The amount of any sales or use tax imposed by the State of California upon a, retailer or consumer. (b) Receipts from the sale of tangible personal property upon which a sales or use tax has become due by reason of the same , transaction to any other city and county, county other than Alameda County, or city in this state under a sales or use tax ordinance enacted by that city and county, coun- ty other than Alameda County, or city in this state, whether in ac- cordance 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 or in accord- ance with the organic law of any such city. (c) Receipts from sales to operators of common carrier and waterborne vessels of property to be used or con- sumed in the operation of such com- mon carriers ar. waterborne vessels principally outside of this City. (d) Sales inade pursuant to _con - trac s actually executed in good faith prior to the effective date of this ordinance. Section 3 -1015. ADOPTION OF RULES An'D REGULATIONS BY REFERENCE. INTERPRETATIONS. The rules and regulations of the ' State ::Board of E ,,ualizaaon as amended and in force and effect July, 1, 1956, pertaining to the interpretation, administration and enfo cement of the "Sales and Use Tax Law," ,insofar as applicable; ex- cept Rule No -55 (Section 2015, Title 18, California Administrative Code, Sales & Use Tax) shall apply in the interpretation of this ordinance until specifically abandoned by the rules and regulations adopted by the City Council of Alameda pursuant to this ordinance. The word "City" shall be deemed substituted for the word "State" whenever the word "State" appears in said rules and regulations. In lieu of Rule No. 55, specifically excepted above, the following inter- pretations shall apply in the adminis- tration of this ordinance: (a) The sales tax does not apply to sales of property which is: (1) Imported into this City from a foreign country and sold by the importer in the original package in which imported. (2)" Sold to foreign purchasers for shipment abroad and 'delivered to a ship;, airplane, or other con- veyance furnished by the purchas- er for the purpose of carrying the Property abroad and actually car - ried to a foreign; destination, title and control of the property pass- ing to the foreign purchaser upon delivery, and no portion of the property being' used or consumed in the United < States. Copies of U. S. Customs Shippers' export declarations filed with the Collec- tor of Customs must be obtained and retained' by retailers to sup- port - deductions taken under this paragraph. The tax applies to the transaction if the property is di- verted in transit or for any reason not actually delivered outside the City pursuant to the contract of sale or not shipped abroad by a foreign purchaser, regardless of documentary evidence held by the retailer of delivery of the property to a carrier for shipment outside the City, or to a foreign purchaser for shipment abroad. (3) Mailed by the seller, pursuant to the contract of sale, to persons in the armed - forces at ,points out- side continental United States, not - withstanding the property is ad- dressed in care of the Postmaster and forwarded by him to the ad- dressee. When mail is addressed to Army Post Offices (A /P /0's) in care of the Postmaster or to naval forces addressed in care` of the Postmaster, it will be presumed that it is forwarded outside Cali - fornia. The seller must keep records showing the names and addresses as they appear on the mailed matter and should keep evidence that the mailing was done by him. (4) Shipped to a point outside this City pursuant to the contract of sale when the property is marked for export and delivered by the retailer to the "contracting officer," "officer in charge," "Port quartermaster, ". or other officer of the United States for transporta- tion and delivery to the Purchaser at such a point. (b) The sales tax does riot apply to sales of airplanes; and parts and equip - ment for airplanes, transported to a point outside this City pursuant to the contract of sale when such prop- erty is delivered to the United States Army Corps or any other agency or instrumentality of the United States for transportation and delivery to the purchaser or someone, designated by him at that point. (c) The sales tax does not apply (either in interstate or intrastate com- merce) to sales of 'property shipped from a point outside the City of Ala- meda to a purchaser inside the City of Alameda, or to the retailer's agent in the City of Alameda; for delivery to the purchaser, if none of the ele- ments of sale, other than such de- livery, takes place in the City of Alameda: (d) The sales tax does apply (either in interstate or intrastate commerce) to sales of property shipped from a point outside of the City of Alameda to a ; purchaser inside the City - of Alameda, or to the retailer's agent in the City of Alameda, for delivery to the purchaser where any element of the sale in addition to such delivery, takes < place in the City; of Alameda. (e) ` Element of Sale ": is hereby de- fined to include solicitation of an order, the acceptance of an order, the giving of an order, whether such order is given in person, by telephone or by mail, or the payment of the purchase price. (f) The City Treasurer may approve the payment of the sales tax by re- tailers located outside the city in ac- cordance with a formula if he finds that the formula will produce the ® �p New Series Al ame d a .7 a New No. 1189 same or approximately the same tax as if detailed accounting procedures had been followed. A retailer desiring to use such a £ormulashallfurnish such information as may be required by the City Treasurer to enable him to make the required finding. The formula may be used by the retailer for such period of time, not to exceed one year, as may be authorized by the City Treasurer in writing, and is sub- ject to renewal, upon application, for periods not to exceed one year. Payment in full of sales taxes in ac- cordance with an approved formula shall constitute full satisfaction of the retailer's sales tax liability. Section 3 -1016. VERBATIM EX- CERPTS SHALL NOT EXCLUDE BAL- ANCE. 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; or the rules and regulations of the State Board of Equal- ization, verbatim in this ordinance shall not in or of itself be deemed to exclude any of the remaining provi- sions of said "Sales and Use Tax Law" or rules and regulations that are made a part hereof by reference only. Section 3 -1017. APPLICATION FOR PERMIT. Every person desiring to en- gage in or conduct business as a seller within the City of Alameda shall file with the City Treasurer an application for a permit for each place of business from which taxable sales will be made. Every application fora .permit shall be made upon a form prescribed by the City Treasurer and shall set forth the name under which the applicant transacts or intends to transact busi- ness, the location of his "place or places of business, and such other informa- tion as the City of Alameda may re- quire. The application shall be signed by the owner, if a natural person; in the case of a corporation; by an exec- utive officer or some person specifi- cally authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority. Section 3 -1018: ISSUANCE AND DIS- PLAY OF PERMIT. After compliance with Section 3 -1017 of this ordinance by the applicant, the City Treasurer shall grant and issue to each appli- cant a separate ,permit for each place of business from which taxable sales will be made. A permit is not assign- able 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 Treasurer. The permit shall at all times be con- spicuously displayed at the place for which issued. Section 3 -1019. PERMIT FEES. At the time of making; an application for a permit, and at - the time a change of location is endorsed upon a permit, the applicant for a ' permit or for an endorsement of a change - of location on a permit shall pay to the City Trea- surer a fee of One Dollar ($1:00). Section 3- 10110. REVOCATION -0F PERMIT. Whenever any person fails to comply with any of the provisions of this ordinance or any rule or regu- lation adopted pursuant hereto; the City Council of the City of Alameda, upon hearing, after giving the person ten days' notice in writing specifying the time and place of hearing and -re- quiring him to show cause, why his permit or permits should not be re- voked; may revoke or suspend any one or more of the permits held by the person. The notice may be served per- sonally or by mail in the manner pre - scribed for the service of notice of a deficiency determination under the "Sales and Use Tax Law." The City Treasurer shall not issue a new permit after the revocation of a permit unless the City Council of the City of Ala- meda- is satisfied that the former holder of a permit will comply with the provisions of this ordinance and the rules and regulations adopted , pur- suant hereto and directs the City Trea- surer to issue such permit. Section 3- 10111, RENEWAL OF _PER- MIT. A seller whose permit has been previously suspended or revoked shall pay the City Treasurer a fee of $1.00 for the renewal or issuance of a per- mit. Section 3- 10112. UNLAWFUL ACTS. A person who engages in business as a seller in the City of Alameda with- out a permit or permits, or after a permit has been suspended or re- voked and before the renewal or issu- ance of a permit, and each officer of any corporation which so engages in business, is guilty' of a misdemeanor. Section' 3- 10113. - DUE - DATE. The taxes imposed by this ordinance 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 the 30th 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 principal place of or the nature of the business of the seller or retailer or may require returns and payment of the amount of taxes for other than quarterly periods. Section 3- 10114. REIMBURSEMENT. The tax hereby imposed shall be col- lected by the retailer from the =con- Sumer insofar as it can be done. Section 3- 10115. UNLAWFUL AD- VERTISING. It is unlawful for any retailer to 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. Any person violating any provision of this section is guilty of a misde- meanor. Section -3- 10116. -SUIT FOR TAX. All taxes hereby levied shall be payable to the City Treasurer and any civil suit for the collection thereof may be filed in any court of competent juris- diction in the State of California, and the City Attorney or said City , shall prosecute the action. Section 3- 10117. RESALE CERTIFI- New Series Alameda Clity Ordinances O,di,,n,, No. 11ft CATE. The City Treasurer may at his option accept a State of California Re- sale Certificate as evidence that any sale is not a sale at retail, or he may in his discretion require an affidavit from the seller setting forth such in- formation respecting such sale as he deems necessary to determine the na- ture of such sale. Section 3-10118, EXTENSION OF TIME. WAIVER OR COMPROMISE. The City Treasurer shall have power, for good cause shown, to extend for a period of not to exceed 30 days the time for making any return or paying any amount required to be paid under this ordinance, when requested so to do in writing, before the same becomes delinquent. 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 3-10119. 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 Alameda. Section 3-10120. DIVULGING OF IN- FORMATION FORBIDDEN. It is un- lawful for any officer or employee of the City of Alameda having an admin- istrative duty under this ordinance to make known in any manner whatever the business affairs, operations, or information obtained by an investiga- tion 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 in- come, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or partic- ulars thereof to be seen or examined by any person. However, the City Council may, by resolution, authorize examination of the returns by federal or state officers or employees or by the tax officers of this or any other city if a reciprocal arrangement exists. Successors, receivers, trustees, execu- tors, 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 3-10121. PENALTIES. Any person required to make, render, sign or verify any report under the provi- sions of this ordinance, who makes any false or fraudulent return, with intent to defeat or evade the determi- nation of an amount due and required to be paid hereunder, is guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than Five Hundred ($500.00) Dollars or by imprisonment for a period of not more than six months, or by both such fine and imprison- ment. Section 3-10122. SAME. Any person, firm or corporation violating any of the terms of this ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be pun- ishable by a fine of not more than Five Hundred ($500.00) Dollars or by im- prisonment for a period of not more than six months, or by both such fine and imprisonment. Section 3-10123. SEVERABILITY, If any section, subsection, sentence, clause, phrase or portion of this ordi- nance is for any reason held to be invalid or unconstitutional by the de- cision of any court of competent juris- diction, such decision shall not affect the validity of the remaining portions of this ordinance. The Council of this City hereby declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sec- tions, subsections, clauses, phrases or portions be declared invalid or un- constitutional. Section 3-10124. EFFECTIVE DATE. This ordinance, being an ordinance fixing the rate of taxes to be levied, shall be in full force and effect im- mediately upon final passage, R. P. KRANELLY Presiding officer of the Council Attest: SHIRLEY H. TENNIER City Clerk L 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. Moresi and President Kranelly, (5). NOES: None. ABSENT: None. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official 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,