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HomeMy WebLinkAboutOrd. No. 1949-31565 `~ ~ OBDIAIANCE Nm. 315 ~ ~ AN ORDINANCE OF THE CITY OE ELSINORE IMPOSING A LIC~NSE TAX FOR TfiE PRIVILEGE OF SELLING TANGIBLE PERwONAL PR0- PERTY AT RETAIL, PROVIDING FOR PEFMITS TO RETAILERS~ PRU- VIDING FOR THE COLLECTING AND PAYING.OF SUCH TAX~:AND PRESCRIBING PENALTIES FOR VIOLATIONS OF THE PROVISIONS , HEREOF. ~._ ~.The ~ity Council of the City of Elsinore does ordain as follows: - '' 1 Seetion ~.: IMPOSITION AND RATE OF TAX. For the privilege oP selling tan- ~ ible ersonal - g p property at retail a tax is hereby imposed upon all retailers at the rate of one-half of one per-cent of the gross reeeipts of any retailer from the sale of all tangible personal propegty sold at re~ail in the City of Elsinore'on or'after the effective date o£ t}~is ordinance, The.license tazc imposed by the provisions of this ordinance is in addition to any and all other taxes imposed by any other ordinance of the City of Elsinore. ~eotion 2: TAX LEVIED IN SAME~ MAI~NER AS STATE TAX. The tax hereby levied except as otherwise herein provided, is levied pursuant to Part I of Division 2 of the California Revenue and Taxation Code, known as the ~~Sales and Use T~ Law~° as amended and in force and effect on the ePfective date of thos ordinance. Section 3: ADOPTION OF STA7"G SALES TAX LA~A BY REFERENCE. EXCEPTIOIQS. All of the provisions of the ~~Sales.and Use Tax Law~~~,as amended and in Porce and efPect on the effeetive date of this ordinance, except the provisions thereof pertaining solely to the ~~UseTax!~ and Sections 6051,, 6052, 6053,°606b, 6067, 6068, 6069~ 6070~ 6071, 6451, 7052, 7056,,7101, 71oz, 7103, 7151~ 7152, 7153, applicable to sales of property at retai.l, are hereby adopted and made a part o£ this ordi.nance as though fully set forth herein, and all prouisions of any other ordinance in conflict there- with are inapplicable to this ordinance and the tax hereby imposed: provided~ how- ever, the;texm ~~gross receipts~":as used herein,-does not include the amount of any tax imposed by the State of California upon or with respect to retail sales whether imposed upon the retai.ler or upon the consumer. All of the provisions of the ~ISales and. Use Tax Law~~: hereby adopted, pro- -' viding 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 0ity of Elsinore. All other provis~.ons of the 4Salea and Use Tax Law" hereby adopted, pro- viding for the performance of of official action on the part of the State Board of Etitqalization shall be performed by the Gity ~lerk. The Citv of Elsinore shall be deetned substituted t'or the State of Calif- _ ornia whenever the State is referred to in said "Sales and ~Jse Tax Law.~~ The City-Attorney of.Elsinore shall be;deemed-substituted fox the Attorney General whenever the,Attqrney General is referred to in said Sales and Use Tax Law. The City Clerk~shall be deemgd substituted for the State Controller srid State Board of Control whenever the State Controller or State Board of Control are referred,to in said ~~Sales and Dse Tax Law.~~ , 3'he ~ounty of Riverside shall be deemed substituted for the County oE Sacramento whenever the County of Saeramen£o,is referred to in said !iSales'and Use Tax Law.° Section k: AD(3PTIDN OF RULES AND REGULATIONS BY REFERENCE. The;rules.and regulations of the State Board of Equalization pertaining,to the interpretation, - adminstration and enforcem~t of the ~~Sales-and Use Tax Law~~~ insofar as:applicable, T~ shall apply in the interpretation of t his ordinance until speCifically abandoned by ~ the rules or regulations adopted by the City Council of Elsinore pursuant to this ordinance. , Section 5: SAME, The iziclusion of.any,clause; portion or part of the °States Sales and Use Tax La,w," Part I~ Division 2 0£ the Recenue and Taxation Code of the State o£ Califomia, verbatim in t,his ordinance shall not in or of itself be deemed to exclude any:of the,r~naining,provisions of said ~~Sales and Use Ta.~c Law~~ that are made a part hereof by reference only. Section 6: APPISCATIOP~' FOR PEItMIT. Every person desiring to ,engage in or conduct business as a selYer within the City of Elsinore shall file with the-City Clerk an application for a permit for each.plaee of business. Every application for apermit shall be made upon a form_prescribed by the City Clerk and shall set forth 6~ the name under which the ap~licant transacts_or intends to transact business, the location of his place or places of business, and such other infoimation as the City Clerk may require. The application shall be sip~ ed by the owner, if a natural per- son; in the case oP an association or partnership~ by a member or partner; in the case of a conporation,!by an executive:oPficer or some nerson specifically authorized by the corporation-to sign the application,-to crhich shall be attached the written evidence of his authority. Section 7: ISSUANCE AND.DISPLAY 0'F PERMIT. After complianee with Section 6 of this ordinance by the applicant, the City Clerk shall grant and issue to eaeh applicant a separate permit for each place oP business within the.City of Elsinore, A permit is not as~ignable and is valid only for the person in whose name it is issued and ~or th transaction of business at the place designated therein; provided~ however, a change ~ of location may"tie:endorsed upon the permit by the City Clerk. The permit shall ~ at all times be conspicuously displayed at the place for which issued. Section $: REVOCATION OF PERMIT. Whenever any'person fails to comply with any provisions of this ordinanee or any rule or regulation adopted pursuant hereto, the.City Council of the City of"Elsinore, upon hearing~ after giving the person ten days notice in writing speci£ying the time and place oP hearing and requiring hi.m to show cause why his permit or permits should not be revoked~ may revoke or sus- pend any one or mor.e of the peTmits held by the person. 'The noti¢e maybe served personaTly or by mail in the manner'prescribed for the service of notice of a' . de£iciency determination under the ~~Sales'and Use' Tax Law.~~ The'City Clerk shall not issue a new permit after the revoeatinn of a permit unless the City Council o£'the City of E3~sinore is satisfied that the former holder of a permit will comply ~ui.th the provisions of this:ordinance and the rules and regtalatioris adopted pursuant hereto and directs the City Clerk to issue such permit. " Section 9s RENEWAL OF PERMIT. ` A Seller wYn se-permit has beeri previously suspended or revoked sha11 pay the City Clerk a fee oP ~5.00 for the renewal or issuance of a pemu.t. Section-l0: UNLAWFtJL ACTS. A persa~ who engages in business as a seTle3+ irr the City of Elsinore wi:thout a permit or permits, or after a permit has been suspended or rewked and before the renewal or issuance of a'permit, and each officer of any corporation which so engages in business, is gizilty of a misdemeanor. i- $ection 11: DiTE: DATE. The ta~ces imposed °by this ordinance are due and i payable to the City Treasurer on or before the fifteenth day of the montH next succeeding each quarterly period~ the fir'st quarterly pagment to be due and payable under this ordinance on the 15th day'of -0etober, 1949." • Section 12: REIMBURSEMENT. The tax hereby inposed sha11 be colleCt~d by the retailer from the consumer inso£ar as it can be done. Section l3: UNLAWFUL ADVERTISING, It is unalwful Por any retailer to ad- vertise or hold out or state to the public or to any customer, directly or indirect- . lq, that the tax'or any part thereof will be assumed or absorbed by the xetailer 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 t his section is guilty of a misdemeanor. Section ik: SLIIT FOR TA7~. All t~es'~hereby levied sfiall be payable to the City Treasurer and any civil suit for the collection thereof may be filed in.any court oY competent jurisdiction in the State oE Califorfsia, and-the City Attorney of said City shall prosecute the action. S~etion 15: RESALE CERTIFICATE. Tne City Clerk may at his option accept a State of Califomia Resale Certificate as evidence that anq sale'is not a sale at retail, or fie may in his discretion require an aPfidavit 8rom the seller setting" forth'such infonmation respecting such sale as he deems necessary to determine the i-i nature of sueh sale. I I , ~ ~ Section 16: DISYa5ITI0N 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'Cityof Elsirmre. ' . Section l7: DIWLGING OF'INFORMATION PORBIDDEN.' It i§ unlawfnl for any oFficer of employee of the -0ity o£ Elsinore~ having an administrative duty under this ordinance to make lmown in any manner .wkaatever~the business,af£ai.rs, opera- tions~ or information obtained by an investigation of records and equipment o£ any retailer or any other person visited.or:examined in the discharge of o£ficial duty, or the amonnt or sou~ce of income~'-profits, losses, expenditures, or any particular thereo£~ set forth or disclosed in:any re,turn, or to:~ermit any return ox copy thereoP or any book containing; any abstra~ti or particulars thereo£ to be seen or ex- amined by ~uy person. However, the Cit~ Council may, by resolution, authorize s~:Y examinatian o£ the returns by Federal or State of£icens or employees or by the ta.~c officers of this or anp other City if a reciprndal arrangement e~cists. Stizecessors, receivers~ trustees, executors, admininstratons~ assip,nees, guarantors~ if directlyt. interested,, ma~r be given information as to the itans included in the measure and amounts of any unpaid tax or amounts of tax required to be collected~ interest and penalties. Section lg: PENALTIES. Anq person required to make~ render~ sign or verify any report under the provisions of this ordinance, who makes any £alse or frau- dulent return, with intent to defeat or evade the determination of an amount due and required to be paid hereunder, is guilty of a misdemeanor, and upon conviction there- of shall be punishable by a fine of not more than $500.00 or by imprisonment For a period of not more than si~c months, or by both such fine and imprisonment. Section 20: SEVERABILITY. 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 validitq of the renaining portions of this ordinance. The Council of this City hereby,declares that it would have adopted'this ordinance and each seetion~ subsection~ sentence, clause, phrase~ or portion theneo£~ irrespective oP the fact that any one or more sections~ subsections, elauses, phrases or portions be de- clared invalid or unconstitutional. 5ection 21: The City Clerk shall certify to the adoption of thia ordinance and cause the same to be published once in the Elsinore Leader Press. ATTEST: PAUL KUENZLI . City lerk oP the City of Elsinore. I hereby approve the foregoing ordinance this 9th day of May~ 1949. J. A. TARPLEY __ •.~ - MAYOR o£:the City oP Elsinore. i - ~ - . ~ ~ ~ ~ ~ ~ ~ i I STATE OF CALIFORNIA ) `" City of Elsinore ( SS County of Riverside ) I~ Paul Kuenzli, the duly elected, qualified and acting Clerk of the City of Elsinore~ California, do hereby certifq that the foregoing Ordinance was duly and regularly introduced on the 18th daq of Apri1, 1949~ and was passed and adopted by the City Council of the said City of Elsinore at a regular meeting of said Council ' held on the 9th day of May~ 1949, by the following w te: ' AYES: Councilmen: Farber~ Penrod, Tavis~ Yarborough, Mayor Tarpley. NOES: Councilmen: None Absent: Councilmen: None PAUL KUENZLI City Clerk of the City of Elsinore.