HomeMy WebLinkAboutOrd. No. 1946-265ORDINANCE NO. 265
AND ORDINANCE OF THE CITY OF ELSINORE
FIXING THE AMOUNT OF MONEY NECESSARY
TO BE RAISED BY TAXATION FOR THE FIS-
CAL YEAR 1946 -47.
The City Council of the City of Elsinore does hereby ordain
as follows:
Section 1. The amount of money necessary to be raised by
taxation upon the taxable property in the City of Elsinore# a
revenue to carry on the various departments of said municipal cor-
poration for the fiscal year 1946 -47 and to pay the bonded indebt-
edness of said City is hereby fixed as follows.
For the General Fund, the amount of. . . . . 13908.08
'For the Library Fund, the amount of. 1112.70
For the City Park Fund, the amount of 1668.05
For the 1912 Sewer Bond Fund, the amount of . 695.44
For the 1924 Sewer Bond Fund, the amount of 973.61
For the 190 Sewer Bond Fund, the amount of . 834.52
For the 1938 Improvement Bond Fund, the amount of 834.52
For the City Hall Bond Fund, the amount of 1417.26
Section 2. The City Clerk shall certify to the adoption of
this ordinance and cause the same to be published once in the
Elsinore- Leader- Press.
ATTEST:
Paul Kuenzli
City Clerk of the City of E sinore
I hereby approve the foregoing ordinaneIe the 16th day of
July,. 1946
Robert W. _Goodwin
Acting Mayor of the city of Elsinore
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 certify that the
foregoing ordinance was duly and regularly introduced at a regular
and adjourned meeting, on the 16th day of July, 1946, and was
passed and adopted by the City Council of said City of Elsinore at
a regular meeting of said Council, held on the 22nd day of duly,
1946, by the following vote:
AYES: Councilmen: John Allen, Robert Goodwin, Nick Matich.
NOES: None
ABSENT: Councilmen Leslie Merrifield, Mayor J. A. Tarpley
Paul Kuenzli
City Clerk of the City of Elsinore
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ORDINANCE NO.
AN ORDINANCE OF THIt CITY OF ELSI ^�;O111i, :r<eIPOSI:'-G A.
LICENSE TA_. FC)i' -i '� T�TI? ,C ] OF " LLl' -' , I�.,1-
TO RETAILERS, PROVIDING FOR THE COLLECTING IND PAY -
ING OF SUCH TACK, A141) PRESCPIBI ACT - i'F;_ ?. L`1'l.i;i FOR. VI-
U T a, T C!ii 0-11
the City Council of the City of Elsinore does ordain as
follows:
Section l: Ii.I'CS'IlIO: "." - RATE 11X. I'or the privilege
of selling ta.nrible personal property at retail a tax is hereby
imposed upon all retailers at the rate of one-half of one per
cent of the gross receipts of any retailer from the sale of-all
tangible personal property sold at retail in the City of Elsinore
on or after the effective date of this ordinance. The license
tax imposed by the provisions of this ordinance is in audition
to any and all other taxes imposed by any other ordinance of
the City of Elsinore.
Section 2: TAX LEVIED IN SAI,:R, N&ANNER AS STATE TAX. The
tax hereby levied, except as otherwise herein provided, is levied
pursuant to Part 1 of Division 2 of the California Revenue and'
Taxation Code, known as the "Sales and Use Tax Law," as amended
and in force (nd effect on the effective date of this ordinance.
i
Section 3: ADOPTION OF `',TATE SAT Tr.; Tr,Y I.4t:'.' BY REFERENCE.
EXCEPTIONS. All of the provisions of the "Sales and Use `Pax
Law," as amended and in force and effect on. the effective date
of this ordinance, except the provisions thereof pertaining solely
to the "Use Tax" and Sections 6051, 6052, 6053, 6066, 6067, 6068,
6069, 6070, 6071, 64.51, 7052, 7056, 7101, 710?. 7103, 7151, 7152,
7153, applicable of sales of property at retail, are hereby adopted
and made a part of this ordinance as though fully set forte. herein,
and all provisions of aDy o i.> er c_ °d -hence in conflict therewith are
inapplicable to this ordinance and the tax hereby imposed: provide(
however, the term "gross receipts," as used herein, does not includf
the amount of any tax imposed by the State of California upon or
with respect to retail sales whether imposed upon the retailer or
upon the consumer.
All of the provisions of the "Sales and Use Tax Law„ hereby
adopted, providing for the adoption of ruleB 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 Elsinore. All
other provisions of the "Sales and Use Tax Law,' hereby adopted,
providing for the performance of official action on the part of the
State Board of Equalization shall be performed by the City Clerk.
The City of Elsinore shall be deemed substituted for the
State of California whenever the State is referred to in said "Sale,
and Use Tax Law.,,
The City Attorney of Elsinore shall be deemed substitiuted
for the Attorney General whenever the Attorney General is referred
to in said Sales and Use Tax Law.
The City Clerk shall be deemed substituted for the State
Controller and State Board of Control whenever the State Controller
or State Board of Control are referred to in said "Sales and Use
Tax Law.,,
The County of Riverside shall be deemed substituted for
the County of Sacremento whenever the County of Sacramento is
i referred to in said "Sales and Use 'fax Law."
Section 4. .ADOPTION OF RULES AND REGULATIONS BY REFERENCE.
The rules and regulations of the State Board of Equalization per-
taining to the interpretation, administration and enforcement of
the "Sales and Use Tax Law," insofar as applicable, shall apply in
the interpretation of this ordinance until specifically abandoned
by the rules or regulations adopted by the City Council of Elsinore:
pursuant to this ordinance.
Section 5. SAA!'E. 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,
verbatim in this ordinance shall 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.
Section b. APPLICATION FOR PERMIT. Every person desir-
ing to engage in or conduct business as a seller within the City
of Elsinore shall file with the City Clerk an application for a
permit for each place of business. Every application for a
permit shall be made upon a form proscribed by the City Clerk
and shall set forth the name under which theapplicant transacts
or intends to transact business, the location of his place or
places of business, and such other information as the City
Clerk may require. The application shall be signed by the owner,
if a natural person; in the case of an association or partner -,
ship, by a member or partner; in the case of a corporation, by
an executive officer or some person specifically authorized by
the corporation to sign the application, to which shall be
attached the written evidence of his authority.
Section 7. ISSUANCE AND DISPLAY OF PEPdvlIT. After com-
pliance with Section b of this ordinance by the applicant, the
City Clerk shall grant and issue to each applicant a separate
permit for each place of business within the City of Elsinore.
A permit is not assignable and is valid only for the peeson
in whose name it is issued and forthe transaction of business
at the place designated therin; provided, however, a change of
location may be endorsed upon the permit by the City Clerk. The
permit shall at all times be conspicuously displayed at the
place for which issued.
Section 8. REVOCATION OF PERTMIT. Whenever any .person
fails to comply with any provisions of this ordinance or any
rule or regulation adopted pursuant hereto, the City Council
of the City of Elsinore, upon hearing, after ,Diving the person
ten days' notice-in writing specifying the time and place of
hearing and requiring him to show cause why his permit or per-
mits should not be revoked, may revoke or suspend any one or
more of the permits held, by the person. The notice may be
served personally or.by mail in the manner prescribed for the
service of notice of a deficiency determination under the "Sales
and Use Tax Law." The City Clerk shall not issue a new permit
after the revocation of a permit unless the City Council of the
City of Elsinore is satisfied that the former holder of aper-
mit will comply with the provisions of this ordinance and the
rules and regulations adopted pursuant hereto and directs the
City Clerk to issue such permit.
Section 9. RENEWAL OF PERN2T. Aseller whose permit
has been previously suspended or revoked shall pay the City
Clerk a fee of $5.00 for therenewal of issuance of a permit.
Section 10. UNLA1FUL ACTS. Aperson who engages in
business as a seller in the City of Elsinore without a permit
or permits, or after a permit has been suspended or revoked and
before the renewal or issuance of a permit, and each officer of
any corporation which so engages in business, is guilty of a
misdemeanor.
Section 11. DUE DATE. The taxes imposed by this ordin-
ance are due and payable to the City Treasurer on or before the
fifteenth day of the month next succeeding each quarterly period,
the first quarterly payment to be due and payable under this
ordinance on the 15th day of January, 1947.
Section 12. REIT01MSEMENT. The tax hereby imposed
shall be collected by the retailer from the c::?ns�mer insofar as it
can be done.
Section 13. UNLA1,11F'UL ADVERTISING•. 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 :;f the property
sold, or that, if added, it or any part thereof will be refunded.
w,
Any person violating any provision of this section is guilty of a
misdemeanor.
Section 14. 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 jur-
isdiction in the State of California, and the City Attorney of
said City shall prosecute the action.
Section 15. RESALE CERTIFICATE. The City Clerk may at
his option accept a State of California Resale 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 information respecting sucE sale as he deems necessary to
determine the nature of such sale.
Section 16. DISPOSITION OF PROCEEDS. All monies col-
lected under and pursuant to the provisions of this ordinances
shall be deposited and paid into the General Fund of the City
of Elsinore.
Section 17. DIVULGING OF INFOMAATION FORBIDDEN. It is
unlawful for any officer or employee ofthe City of Elsinore,
having an adminstrative duty under this ordinance to make known
in any manner whatever the business affairs, operations, or
information obtained by an investigation of records and equipment
of any ret ,5iler 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 particular thereof, set
forth or disclosed in any return, or to permit any return or
copy thereof or any book containing any abstract or particulars
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, executors, administrators,
assignees, 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 penalities.
Section 18. PENALTIES. Any persoft required to make,
render, sign or verify any report under the provisions of this
ordinance, who makes any false or fraudulent return, with intent
to defeat or evade the determination of an amount due and re-
quired to be paid hereunder, is guilty of a misdemeanor, and
upon conviction thereof shall be punishable by a fine of not
more than `500.00 or by imprisionment for a period of not more
than six month, or by both such fine and imprisonment.
Section 20. SEVERABILITY. If any section, subsection,
sentence, clause, phrase, or portion of t,is ordinance is for
any reason held to be invalid or unconstitutional by the de-
cision of any court of competent jurisdiction, 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, cl:2use, phrase, or portion thereof, irrespective of
the fact that any one or more sections, subsection, clauses,
phrases or portions be declared invalid or unconstitutional.
Section 21. The City Clerk shall certify to the adoption
of this ordinance and cause the sacr_e to be published once in the
.Elsinore Leader - Press.
ATTBST:
City ty lerkof the City of Elsinore.
I hereby approve the foregoing ordinance this day of
,1946.
--- . -- - -- _ _ .._,
N�ayor of the City of Elsinore
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 certify
that the foregoing Ordinance was duly and regularly introduced
on the day of ,1946, and was passed
and adopted y the City Council of the said City of Elsinore at
a regular meeting of said Council held on the day of
21946, by the following vote:
AYES: Councilmen:
NOES: Councilmen:
ABSENT: Councilmen:
City Clerk of the City of E sinore