HomeMy WebLinkAboutOrd 0725ORDINANCE NO, 725
yAGGi>.iL
AN ORDINANCE MENDING T O'RWINANCE CODE OF
THE CITY OFBURLIINTGA M ARTICLE 11C TO
PART IV AND PROVIDINC FOP, THE IMPOSITION OF
Ali EXCISE TAX Oiq THE STORAGE, USE OR OTHER.
CONSUTTTION OF TANGIBLE PERSONAL PROPEWrlf
The City Council of the City of Burlingame does ord,24.n as
follows:
SECTION 1, The Ordinance Code of the City of Burlingame is
hereby amended by adding Article 11C to Part IV which shall read
as follows:
ARTICLE W' Ile-
Section
/C
Section 1170.1 DEFINITIONS. The following
words and phrases whenever used in this ordinance,
shall be construed as defined in this section unless
it appears from the context that a different meaning
is intended.
A. "Sales price" means that total amount for
which tangible personal property is sold, valued in
money, whether paid in money or otherveLse, without any
deduction on account of any of the following:
(1) The cost of the property sold;
(2) The cost of materials used, labor or
service costs, interest charged, losses, or any othe-1,
expenses;
(3) The cost of transportation of the prop-
erty prior to its purchase.
The total amount for which the property is sold inc?udeR
all of till: iL &•ayik'&.
(1) Any services that are a part of the sale?.
(2) Any amount for which credit is given to
the purchaser by the seller,
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"Sales price. does not include any of t. . following -
(1) Cash discounts allowed and taken on sales
(2) The amount charged for property returned
by customers when that entire amount is refunded either
in cash or credit, but this exclusion shall not apply
ix� any instance when the customer, in order to obtain tkm
gerund, is required to purchase.other property at a
prime greater than the amount charged for the property
that is returned,
(3) The amount charged for labo-r or services
rendered in installing or applying the property sold...
(4) The amount of any federal tax imposed upon
or with respect to retail sales whether imposed upon the
Tetailer or upon the consumer and regardless 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 B°gross receipts" in-
cludes the amount of any manufacturer's or importer's
excise tax included in the price of the property sold,
even though the manufacturer or importer is also the
retailer thereof, and whether or not the amount of such
tax is stated as a separate charge.)
(S) Transportation charges separately stated,
if the transportation occurs after the purchase of the
property is made.
B. BUse" includes the exercise of any right or
power over tangible personal property incident to the
ownership of that property, subject, however, to the
following exceptions:
(1) It does not include the sale of that ps:op-
arty in the regular course of business
,. Tr_ &- • '9 _.. Era-
e�� w'.L '.iW Y�.� fi�a� 12¢i a. �.:LL�
other consumption of tangible personal property, the
gross receipts from the sale of or the cost of which
Ms been subject to gales or use tn7 under a sales or
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use tax or lance, whether enacted in tordance with
or purporting to be in accordance Pith, part 1.5 of Di�-
vision 2 of the Revenue and Taxation Code of the State
of California by any other city and county, county other
than San Mateo County, or city in this state, or enacted
in accordance with the organic law of any such city.
(3) It does not include the storage or use of
tangible personal property in the transportation or trans—
mission of persons, property or communications, or in
the generation, transmission or distribution of elec-
tricity or in the manufacture, transmission or distribu-
tion of gas in intrastate, interstate or foreign ccs ,-ere e
by public utilities which are regulated by the public -
Utilities Commission of the State of California.
(4) It does not include the use or consumpVl.on
of property purchased by operators of common carrie-c a�pd
waterborne vessels to be used or consumed in the opera-
tion of;Yy'
ch n carriers or water -borne vessels
princip outside the City.
The word "storage", as used in this .article;,
includes any keeping or retention in the City for any
purpose except sale in the regular course of business
or subsequent use solely outside this City of tangible
personal propevty purchased from a retailer.
Section 1170.2. WOSITION AND RATE OF TABS,
excise tax is hereby imposed on the :storage, use or
other consumption in the City of Eurlingr4ra of tangibl_
personal property purchased from any retailer on or
after the effective date of this ordinance for storage,
use or other consumption in said City at the rate of
one per cent (17.) of the sales price of the property.
Notwithstanding the fores-oinF (3fOVis:3.OnS Of- M. �
section,whe the sales price of tangible personal. prop-
�4._.
erty purchased for storage, use or other consumption vn
the City of Burlingame pursuant to a contract of sale
. 3 -
ar`i"�'::" a^ :I.ic �,f?E:�d.x't�'SPrior o ' ,9Faflil7c}�
1961, includes Burlingame spies or use tax, the rate
of test applied shall be the rate in effect when the con-
tract is executed,
Section 117003. USE TAX 1EVIED IN SA4E MANNER AS
STATE TAX. The tax hereby levied, except as otherwise
herein provided, is levied in the same wanner, to the same
extent and under the same conditions as use tastes are
levied pursuant to Part I of Division 2 of the California
Revenue and Taxation Code, known as the "Sales and Use
Tax Esau" as amended and in force and effect on Januarys 1,
19610
Section 1170.4. ADOPTION OF STATE USE TAX W.,W B
2i'CEP' IMiS
A. All of the provisions of the "Sales and Use Tessa
Law" as amended and in force and effect on January 1, 1961,
except the provisions pertaining solely to the "Sales
Tax" and Sections 6008, 6009, 6011, 6201, to 6204, in-
clusive, 6207, 6226, 6241 to 6246, inclusive, 6355, 640.3.,
-- 64539 7052, 10579 716-113,-71029' 71510 7152 and 7153, 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,
Bo The terse "sale price" shall not include the
amount of any California state sales tax or use tsar„
Co All of the provisions of the "Sales and Use
Tax Law" hereby adopted providing for the adoption of
rules and regulations and for hearing on the part of the
State Board of Equalization shall be performed by the
City Council of the City of Burlingame. All other pro-
visions
ro—visio ns of the state "Sales and Use Tax Law" hereby
adopted providing for the performance of official ac-
tion on the part of the State Board of Equalization
shall be performed by the City Treasurer.
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D„ The City of Burlingame shall be deemee` sjjbssti.tuted
for the State of `"elliforniaa whenever the state is ref et, tie&
to in said ®"Sales and Use Tax Lnw. a"
Eo The City Attorney of Burlingame shall be deemed
substituted tEor the Attorney General whenever they Attorney
General is referred to in said "Sales avid Use Tare Law."
F. The City Treasurer shall be deemed substituted
for the State Cant -collar and the State Board of Control
whenever the State Controller or State ?hoard of Control ame
refexred to in said "Sales and Use Tax Lawn
Go The County of San Mateo shall be deemed subs=vited
C
or the County of Sacramento whenever the County sof Sacramento
.,Ls referred to in said "Sales and Use Tax Law."
Section 1170.5. ADOPTION TY RULES AND REGULATIONS
BY ^d tae' `PC e The rules and regulations of the State Board
of Equalization pertaining to the interpretations, ndministr°a®
tion and endorsement of the "Sales and Use Tars Law,f0 insofar
as applicable, shall apply to the interpretatrion of this
ordinance until specifically abandoned by the rules Lnd
regulations adopted by the City Council pursuant to this
ordinance.
Section 1170.60 INTERPRETATION. The inclusion of
any clause, portion or part of the "Sales and Use Tax Law,"
Part 1, Davison 2, of the Revenue and Taxation Code of to.B
State of California, verbatim in this ordinance at -tall not In
or of itself be deemed to exclude any of the rem-alning
provisions of said "Sales and Use Tax Law," that are made a
part hereof by reference only.
�ecs:r_on 117007. DUTY TO COLLECT TAX. Eatery retailer
maintaining a place of business in this City shaLl apply to
the City or
by this ordinance, Any retailer aaat s"�r.ntaining a piAaerr, of
business in this City may apply to the City Treasurer for
authorization to collect the tax hereby imposed, Upon
receipt of any application in such foray as required by him,
the City °T:;4eazsurer5 in the case of a retailer, maintaining
a place of
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business i the City, shall authorize, nd in the case of a
retailer -,not maintaining a place of business in the City,
may authorize the woplicant to make such collections and
to £ortuard the sarue to the City Treasurer.
Section 11170,_A, PERSONS LIABLE TO TAC. Every person
storing, using or otherwise consuming in this City tangible
personal property purchased from a retailer, is liable for
the tags; provided, however, no tax shall be due hereunder
if the tax imposed by Ordinance No. 724 (:ales tax) of the
City of Burlingame has been paid on the sale of such property.
The liability of such person is not exti€gruished until the
tax has been paid to the City of Burlingame except that a
receipt from a retailer authorized pursuant to Section 1170o7
hereof to collect the tax, given to the purchaser pursuant
to Section 1170.9 hereof, is sufficient to relieve the
purchasor from further liability for the tax, to which the
receipt aK'P_rs o
Section 1770.9. COILECTION OF TAX IY RETAILER, Every
retailer echo is authorized by the City Treasurer to collect
the toms imposed by this ordinance and who makes sales of
tangible personal property for storage, use or other con-
sumption in this City, not exempted under the provisions
of this ordinance, shall collect the tags froji the purchaser
at the time of making the sale, or, if the ;storage, use or
other consumption of the tangible personal 13roperty in not
then taxable herender, at the time the storage, use or other
consumption becomes taxableo Upon collecting the tax., than
retailer, on demand., shall give to the purchaser a rectiapt
thereZo-c in the manner and form prescribed by the CiLy
Treasurer. The tax so collected by the retailer shall be
held in trust by him for the City and shall be paid to the
C,°:...:ds Sze, t^a3. m . in t... F?FSrpner
where provided in this ordinance.
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Section 1170.10 SEPARATE DISPLAY OF TAX FROM
LIST OR OTHER PRICE. The tax so collected by the
retailer from the purchaser shall be displayed separ-
ately from the list price, the price advertised in the
premises, the marked price or other price on the sales
check or other proof of sale.
Section 1170.11 PERSONAL PROPERTY TO rHICH TAX
APPLIES. Except as otherwise specifically exempted,
the tax hereby imposed applies to all tangible personal
property located in this City and purchased from a
retailer; provided, however, that if the retailer in
good faith takes from the purchaser a certificate that
the property was purchased prior to the effective date
of this ordinance or was not purchased for storage,
use or consumption in this City and has not been nor
will be so stored, used or consumed, he shall be
relieved of liability to collect and pay the tax. The
certificate shall be signed by and bear the name of the
purchaser, shall indicate the address of the purchaser
and the place where such tangible personal property
will be stored, used or consumed, the date of purchase,
and shall be substantially in such form as the City
Treasurer may prescribe.
Section 1170.12 REGISTRATION OF RETAILERS„
Every retailer selling tangible personal property for
storage, use or other consumption in the City of
Burlingame and which retailer maintains a place of
business in said City or acts through agents located
in said City and which retailer is not licensed under
the provisions of ordinance No. 724 (sales tax) shall
address of such a;;ent or agents and office or other
place of business in the City.
Section 1170.13 DUE DATE OF TAXES. Taxes
imposed by this ordinance are due and payable to the
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City of Burlingame on or before the last day of the
month next succe3ding each quarterly period, the
first quarterly payment to be due and payable under
this ordinance on or before the last day of March,,
1961. The City of Burlingame 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 1170.14 RETURNS. Each return filed by
a retailer shall show the total sale price of the
property sold by him during the reporting period in
respect of which he collected the tax hereby imposed.
Each return filed by a purchaser shall show the total
sale price of the property purchasers by him during the
reporting period, in respect of vh ich a tax is due
under this ordinance. All returns shall also show the
amount of the taxes for the period covered by the return
and such other information as the City Treasurer deems
necessary to the proper administration of this ordinance.
Section 1170.15 EXTENSION OF TIME. WAIVER OR
COMPROMISE. The City Treasurer shall have the power,
for good cause show, to extend f or a period of not to
exceed thirty (30) days the time for malting 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 wrlttei a y Attorney, waive
approval of the Cit
c;i= ualy penalVy Od interes'u', GKI=k't :VOLUd 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 vdth the reason therefor.
Section 1170.16 SCHTULES FOR PAYMENT OF TAX.
The City Council, by resolution, shall adopt rules
prescribing methods and schedules for the collection
and payment of the tax. Such schedules shall be so
determined as to facilitate collection of this tax
at the same time that the retailer collects the tax
imposed under the California Sales and Use Tax Law
and so as to produce an average tax return of one
percent (1%) on all purchases subject to the use tax.
Section 1170,17 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 jurisdiction in the State of
California, and the City Attorney of said City shall
prosecute the action.
Section 1170.18 RESALE CERTIFICATE. The City
Treasurer may at his option accept a State of California
Resale Certificate as evidence that any sale is not a
sale for storage, use or consumption in the City of
Burlingame, or he may in his discretion require an
affidavit from the seller setting forth such infor-
mation respecting such sale as he deems necessary to
determine the nature of such sale.
Section 1170.19 DIVULGING OF INFORMATION
FORBIDDEN. No officer or employee of the City of
Burlingame having an administrative duty under this
ordinance shall make known in any manner whatever the
business affairs, operations, or information obtained
by an investigation of records and equipment of any
the discharge of official duty, or the amount or
source of income, profits, losses, expenditures, or
any particulars thereof, set forth or disclosed in
any return, or permit any return or copy thereof or
any book containing any abstract or particulars thereof
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to be seen or examined by any persona 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, and
guarantors, if directly interested, may be given in-
formation 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 1170.20 FALSE AND FRAUDULENT RETURNS.
No person required to make, render, sign or verify
any report under the provisions of this ordinance,
shall make any false or fraudulent return, with intent
to defeat or evade the determination of an amount due
and required to be paid hereunder.
Section 1170.21 FAILURE TO MAKE RETURN OR
FURNISH DATA. No retailer or other person shall fail
or refuse to furnish any return required to be made
or fail or refuse to furnish a supplemental return or
other data required by the City of Burlingame, or
render a false or fraudulent return.
Section 1170.22 PENAL PROVISIONS. Any person_
violating any provision of this ordinance shall be
guilty of a misdemeanor, and on 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 months, or by both such
fine and imprisonment.
SECTION 2.. 'v9LTI?ITY< T_ any 9eCtl.^''' 9'.Si)stif:
terse, 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 validity of the remaining portions of this ordinance. The City
Council of the City hereby declares that it would have adopted this
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ordinance and each section, subsection, sentence, clause, phrase,
or portion thereof, irrespective of the fact that any one or more
sections, subsections, sentences, clauses, phrases or portions be
declared invalid or unconstitutional.
SECTION 3. This ordinance shall be published once as
required by law.
L. B. MORGAN - Mayor
I, Herbert K. White, City Clerk, do hereby certify that
the foregoing ordinance 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 21st day of November , 19600 by the
following vote:
Ayes: Councilmen: Byrd, Johnson, Lorenz, Morgan
Noes: Councilmen: None
Absent Councilmen: Rooth
HERBERT K. 7 HITS, City Clerk
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