HomeMy WebLinkAboutOrd 0724ORDINNANCE N0, _ .a— R z—
AN ORDINANCE AMENDING THE ORDINANCE CODE OF T16E CITY OF BURLINGAME
3Y ADDING .ARTICLE 11B TO PART IV AND IMPOSING A LICENSE TAX FOR. THE
PRIVILEGE OF SELLING TANGIBLE PERSONAL PROPERTY AT RETAIL PHV PII;'l'
FOR PERMITS TO RETAILERS, PROVIDING FOR THE COLLECTION AND PAI'fwEi'T
OF SUCH TAX, AND PROVIDING PENALTIES FOR VIOL,ATIOHS OF THE PROV1_"`"M33
HEREOF
The City Council of the City of Burlingame does ordain as folloa-,o
SECTION i The Ordinance Code of the City of Burlingaae is heroby €rmeuded
by aiding thereto a new Article to Part IV to be known as Article IIID which 5h III
read as followso
ARTICLE 11D
Imposing A License Tax for the Privilege of Selling Tangible Personal
Property at Retail, Providing for Permits to Retailers, Providing for
the Collection anO Payment of Such Tax, and Providing for Penalties
for Violations of the Provisions of this .Article
SgCtiOL-11 65 A and R'L �lE_ Y< For the privilege of selling
tangible personal property at retail a tax is hereby imposed upon al! ret.ailovs at
the rate of one percent 0%) of the gross receipts of any retailer from the sale of
all tangible personal property sold at retail in the City of Burlingame on or after
January 1, 19610 The tax imposed by this ordinance is in addition to any and all
other taxes imposed by any other ordinance of the City of Burlingame.
Section 1165d Tax Levied in Same Mannor as Stare 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 i of
Division 2 of the California Revenue and Taxation Code, known as the "Sales and Use
Tax flaw", as amended and in force and effect on January 1, 1961
Section 116.5.2 Adoption of State Safle�LevybY Reference,
(a) All of the provisions of the "Sales and Use Tax Law", as amended and in
force and effect on January 1„ 1961, except the provisions thereof pertaining solely
to the "Use Tax" and Sections 6051, 60520 6053, 6066, 6067, 6063, 6069, 6070, 6071,
6451, 70521, 70560 7101, 7102, 7151, 7152, 7153, applicable to sales of prepert,y at
retail, are hereby adopted and made a part of this ordinance as tboug:'i fully srt
forth herein, and all provisions of any other ordinance in conflict therewith are in—
applicable 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 respect to retWil sales
whether imposed upon the retailer or upon the consumer.,
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(c) The term "sale" will mean and include, in addition to the mea7ings
centaa4n,—O in paragraph (a) of tiNs section, the R;F C'a i °z' '„
City of tangible personal property from a place in this City, from a place in Calif—
ornia outside this City under the control of the retailer or from P place in
California outside this City at the order of the retailer, for delivery `xA any manner
at a point in California outside this City under such circumstances that the trans—
action of which the withdrawal is a part would have been considered a We wi%k€Jln the
meaning of paragraph (a) of this section had the point of delivery been within this
City* provided, however, that withdrawals liursuant to a traasoctior iu foreign o9
interstate commerce shall not be sales for the purpose of this section, Charges made
for the delivery of tangible personal property so withdrawn shall be included 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 ocm,irs 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 ;cart of
the State Board of Equalization, shall be performed by the City Council of the City
of Burlingame. All other provisions of the "Sales and Use Tax Law" hereby adopted,
providing for the performance ofofficial action on the part of the State Board of
Equalization, shall be performed by the City Treasurer of the City of Burlingame,
(e) The City of Burlingame shall be deemed substituted for the State of
California whenever the State is referred to in said "Sales and Use Tay. Law."
(f) The City Attorney of Burlingame shall be deemed substituted for the
Attorney General whenever the Attorney General is referred to in said "Sales and
Use Tax Law
(g) The City Treasurer of the City of Burlingame shall be deemed substituted
for the State Controller whenever the State Controller or State Board of Control are
referred to in said "Sales and Use Tax Law%
(h) The County of San Mateo shall be deemed substituted for the County of
Sacramento whenever the County of Sacramento is referred to in said "Sales and Use
Tax Lawo"
Seotion 1165.3 §jLqajjoU. In addition to the exemptions contained in Fart I
of Division 2 of the Revenue and Taxation Code of the State of California after
January 1, 1961, there shall be excluded from the computation 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 San Mateo County, or city in this state under a sales or
use tax ordinance enacted by that city and county, county other than San Mateo County,
or city in this state, whether 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 Calif—
ornia, or in accordance with the organic law of any such city,
(c) Receipts from sales to operators of common carrier and water—borne
vessels of property to be used or consumed in the operation of such commoe carriers
or water—borne vessels principally outside of this City.
(d) Sales made pursuant to contracts actually executed in good faith prior
to the effective date of this ordinance,
Section X165 +1donPion of Rules and Reaulati. __b Reference, Y ,�
The rules and regulations of the State Board of Equalization as amended and
in force and effect on January 1, 1961, pertaining to the interpretation, administra—
tion and enforcement of the "Sales and Use Tax Law", insofar as applicable, except
Rule No, 55 (Section 2015, Title 18, California Administrative Code, Sales C Use Tax)
shall apply in the interpretation of this ordinance until specifically abandoned by
the rules and regulations adopted by the City Council of Burlingame 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 administration 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 conveyance furnished by the purchaser for the purpose of carrying
Of property abroad and actually carried to a foreign destination, title and control
of the property passing 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 Collector of Customs must be obtained
and retained by retailers to support deductions taken under this paragraph. The tax
applies to the transaction if the property is diverted in transit or for any reason
not actually delivered outside the City pursuant to the contract of sale cot
shipped abroad by a foreign purchaser, regardless of documentary evidence he15 by the
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retailer of delivery to a carrier for shipment outside the City, or to a Y'oreign
purchaser for shipment abroad,
(3) Mailed by the seller, pursuant to the contract of sale, to persons in
the armed forces at points outside continental United States, notwithstanding the
property is addressed in care of the Postmaster and forwarded by him to the addressee,
When mail is addressed to Army Post Offices (APO°s) in care of the Postmaster or to
naval forces addressed in care of the Postmaster, it will be presumed that it is for—
warded outside California. 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 transportation and delivery to the purchaser at such: a point.
(b) The sales taxAg—LInqj apply to sales of airplanes and parts and equipment
for airplanes, transported to a point outside this City pursuant to the contract of
sale when such property 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 taxdo-esnot apply (either in interstate or intrastate commerce)
to sales of property shipped from a point outside the City of Burlingame to a pur—
chaser inside the City of Burlingame, or to the retailer's agent in the City of
Burlingame, for delivery to the purchaser, if none of the elements of sale, other
than such delivery, takes place in the City of Burlingame,
(d) The sales taxoM apply (either in interstate or intrastate commerce)
to sales of property shipped from a point outside of the City of Burlingame to a
purchaser inside the City of Burlingame, or to the retailer's agent in the City of
Burlingame, for delivery to the purchaser where any element of the sale, in addition
to such delivery, takes place in the City of Burlingame,
(e) "Clement of Sale" is hereby defined to include solicitation of on order,
the acceptance oZ an ordeL', the giving Evi atl ur (Y nJ S', s�aaW brs di; L�a viu �ws o i: lin
person, by telephone or by mail, or the payment of the purchase price,
(ff) The City Treasurer may approve the payment of the sales tax by retailers
located outside the city in accordance with a formula if be finds that the formula
will produce the same or approximately the same tax as if detailed accounting proced—
ores had been followed, A retailer desiring to use such a formula shall furnish
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 rritiag, and
is subject to renewal; upon application, for periods not, zo exceed ope yea,. Payment
in full of sales taxes in accordance with an approved formula shall constitute full
satisfaction of the retailer's sales tax liability,
Section 1165 5 Verbatim Excerpts Shall -jot Exclude B apco The inclusion
of any clause, portion or part of the "State Sales and Use Tax tap.", Part 1, Pivision 2,
of the Revenue and Taxation Code of the State of California, or the rules and reg—
ulations of the State Board of Equalization, 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" or rules and regulations that are made a part hereof by reference only.
SeLUj _11656 Application for Permit Every person desiring to engage in
or conduct business as a seller within the City of Burlingame shall file with the
City Treasurer an application for a permit for each p1Lice of business from which taxable
sales will be made, Every application for a permit.shall he made upon a form pre—
sc.rib.ad by the City Treasurer, and shall .set forth the name ander vhich the applicant
transacts or intends to tran;sac.t business, the location of his place or places of
b'us;i:ness, and such other information as the City Treasurer may reyul;re, The applica—
tion shall be signed by the owner, if a natural person, in the case of a corporation,
by an executive officer or some persoq specifically authorized by the corporation to
sign the application, to which shall be attached the written evidence of his authority,
Section 116LI Issuance and Display of Permit. After compliance with
Section 116506 of this eedm by the appllea:tt, the City Treasurer shall grant and issue
to each applicanta separate permit for each place of business from which taxable sales
will be made, A permit is not assignable 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 conspicuously displayed at the place for
which issued,
Section 1165.6 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 pormit or aca an In 13r son en of -'l Pk.; 3 r mf Instp^ ,n nii a, a�3^qry t.t 9?;.a7i �aaY t(3
the City Treasurer a fee of one dollar ($1o00)a
5flglion 1165.9 Revocation of Permit, Whenever any person fails to comply
with any of the provisions of this ordinance or any rule or regulation adopted pursuant
hereto, the City Council of the City of Burlingame, 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 revoked, majv revoke
or suspend any one or more of the permits held by the person, The notice mey E)e
MW
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 Treasurer shall
not issue a new permit after the revocation of a permit unless the City Council of
the City of Burlingame is satisfied that the former holder of a permit will comply
with the provisions of this ordinance and the rules and regulations adopted pursuant
hereto and directs the City Treasurer to issue such permit.
Section 11650, Renewal of Pormjt. A seller whose permit has been previously
suspended or revoked shall pay the City Treasurer a fee of five dollars ($5,00) for
the renewal or issuance of a permit.
Section 1165..11 Unlawful Acts, A person who engages in business as a seller
in the City of Burlingame 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.
Seo tion 1165 12 Bue Balsa 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.b.e due and payable under this
ordinance on the 31st day of March, 1961, The City Treasurer may require returns and
payment of the amount of taxes for quarterly period 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 1165.13 Reimbursement
The tax hereby imposed shall be collected
by the retailer from the consumer insofar as it can be done.
Jectfon 1165 14� Unlawful Advertising, It is unlawful for any retailer to
advertise or hold out or state to the public or to any customer, directly or indi—
rectly, 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 misdemeanor,
Section 1165J5 Saar. for Tax, All taxes hereby levied shall be payable to
the City Treasurer and any civil action for the collection thereof may be Tiled in any
court of competent jurisdiction in the State of California,, and the City hi-torney
for said City shall prosecute the action.
Section 1165J6 Resale Certificates The City Treasurer 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 such sale as he deems necessary to determine
the nature of such sale.
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Section 1165.1, Extension of Time. Waiver or C_.aromise, The City Treasure,
shall have the power, for good cause shown, to extend for a period of not to exceed
thirty (30) days the time for making any return or paying any amount required to be
paid under this ordinance, when requested to do so 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 otiierwise accrue
under the provisions of this ordinances 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 1165,16 Divulging of Information Ferbi e . It is unlawful for any
officer or employee of the City of Burlingame having an administrative duty under
this ordinance to make known in any manner whatever the business affairs,`�"perations
or information obtained by an investigation 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 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, assigness, 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.
Sectign 1165 19 1'enaltie Any person 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 any 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 dollars($500,00)
or by imprisonment for a period of not more than six (6) months, or by both such
fine and imprisonment.
Any person violating any of the terms of this article shall be deemed guilty
of a misdemeanor, and upon conviction thereof siaaii io
more than five hundred dollars ($500,00) or by imprisonment for a period of not more
than six (6) months, or by both such fine and 'imprisonment.
SECTION 20 Sevea^abilit_vo If any section, subsection, sentence,, Clause,
phrase, or portion of this ordinance is for any reason held to he invalid or uncon—
stitutional by the decision of any court of competent jurisdiction, such decision
shall not affect the validity of the remaining portion of this ordinance, The Council
of this City hereby declares that it would have adopted this ordinance and each
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section, subsection, sentence, clause, phrase or portion thereof, irrespective of the
fact that any one or more sections, subsections, clauses, phrases or portions be
declared invalid or unconstitutional.
SECTTON 3. This ordinance shall be published o e as required by law.
L. B. MORGAN -- Mayor
1, Herbert K, White, City Clerk, do hereby certify that the foregoing ordin—
ance was introduced at an adjourned regular meeting of the City Council held on the
9th day of November, 1960, and adopted thereafter at a regular meeting of the
City Council held on the gist day of November , 1960, by the following
vote,
Ayes'. Councilmen-, Byrd, Johnson, Lorenz, Morgan
Noes. Councilmen-, None
Absent Councilmen, Rooth
�J AC��yL���
Herbert K. White — City Clerk
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