1946 (#1157-1189) - Laserfiche WebLink

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ORDINANCE NO. 1181 AN ORDINANCE OF THE CITI OF SANTA ANA IMPOSING A LICENSE TAX FOR THE PRIVILEGE OF SELLING TANGIBLE PERSONAL PROPERTI AT RETAIL, PROVIDING FOR PERMITS TO RETAIL- ERS, PROVIDING FOR THE COLLECTING AND PALING OF SUCH TAX, AND PRESCRIBING PENAL- TIES · FOR ViOLATiONS OF THE PROVISIONS HEREOF. The City Council of the Uity of Santa Ana does ordain as follows: Section 1. IMPOSITION AND RATE OF TAX. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all re- tailers at the rate of one-half per cent (~%) of the gross receipts of any re- tailer from the sale of all tangiole personal property sold at retail in the City of Santa Aha on or after OctoBer let, 1948. The license tax imposed by the provisions of this ordinance is in addition to any and all other taxes imposed by any ~ d other ordinance of the City of Santa ans. Section.2. 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 t~e same conditions as sales taxes are levied pursuant to Part 1 of Division ~ of the ~allfornia Revenue and Taxation Code, known as the "Sales and Use Tax Law", as amended and in force and effect on October let, 194S. Section 3. ADOPTION OF STAIE SALES TAX LAW BI RE~ERENCE. EXCEPTIONS. All of the provisions of the "Sales and Use Tax Law", as amended and.in force and effect on October let, 1946, except the provisions thereof pertaining solely to the "Use Tax" and Sections 6051, 6052, 6053, 6066, 6067, 6068, 6069, 6070, 6451, 7052, 7056, 7101, ?lOB, 7103, 7151, 7152, 7153, applicaBle:to sales of property at retail, are hereby adopted and made a part of this ordinance as 6071, though fully set forth herein, and all provisions of any other ordinance in con- flict therewith are inapplicable to this ordinahce and the tax hereby imposed: provided, however, the term "gross receipts", as used herein, does not include the amount of any tax imposed by t~e State of California upon or with respect to retail sales whether imposed upon the retailer or upon the consumer. All o.f the provisions of the "Sales and Use Tax Law" hereby adopted, pro- viding for the adoption of ra~s and regulations and for hearings on the part of the State Board of Equalization shall be performed by the City Councll of the City of Santa Ans. All other provisions of the "Bales and Use Ta~ 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 Santa Ana shall be deemed substituted for the State of California whenever the State is referred to in said "Sales and Use Tax Law". The City Attorney of Santa Ane shall be deemed substituted for the Attorney General whenever the Attorney General is referred to in said Sales and Use Tax Law. The City Auditor shall be deemed suPstituted for t~e State Controller and State Board of Control w~enever the State Oontroller or State Board of Control are referred to in said "Sales and Ose Tax Law". The County of Orange shall be deemed substituted for the County of Sacra- the County of Sacramento is referred to in said "Sales and Use mento whenever Tax Law". Section 4. ADOPTION OF RULES AND REGULATIONS BY REFERENCE. regulations of the State Board of administration and enforcement of The rules and Equalization pertaining to the interpretation, the "Sales and ~se Tax ~aw", insofar ss