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HomeMy WebLinkAboutOrdinances - No. 550In t&e City Council City of Lodi Lodi, California ORDINANCE NO. 550 AN ORDINANm AMENDING OR DIN AN^ NO. 373 ENTITLED "AN ORDINANCE OF TEE CITY OF LODI IMPoSINb A LICENSE TAX FOR TJ3E PRIVILEGE OF S'ECLING TANGIBLE PERSOPSBL PROPERTY AT BETAIL, PROVIDING FOR PERMITS TO RZTAIL- ERS, PROVIEIING FOR THE COLLECTING AND PAYING OF SUCH TAX AND PfLESCRIBING PENAtTIES AND VIOLATIONS OF AND PABTS OF ORDINdCES IN CONFLICT HEREWITH. PRO#ISIONS HEREOF" AND SBPEALING ALL ORDINARCEX The City Council of the City of Lodi does ordain as follows : Section 1. Ordinance No. 373 Commonly Known as the Sales Tax Ordinance and Repealing Ordinance No. 400 Being an Ordinance Entitled @An Ordinance Amending Ordinance No. 373, Commonly Known as the Sales Tax Ordinance'", is hereby repealed. Section 2. All ordinances and parts of ordinances in conflict Ordinance No. 1497, entitled "An Ordinance Amending herewith are hereby repealed. \ \. Section 3. Section 1 of Ordinance No. 373 is hereby amended to read in full as follows: Section 1. IMPOSITION ANDRATE OF TAX. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers at the rate of One Percent (1%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the City of Lodi on or after July 1, 1956. license tax 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 Lodi. The Section 4. to read in full as follows: Section 2 of Ordinance No. 373 is hereby amended 1. Section 2. TAX LEgIED IN SBME 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 the same conditions as sales taxes are 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 and effect on July 1, 1956. Section 5. to read in full as follows: Section 3 of Ordinance No. 373 is hereby amended Section 3. ADOPTION OF STATE SALES TAX LAW BY REFXRENCE. EXCEPTIONS. All of the provisions of the State of Califor- nia "Sales and Use Tax Law", as amended and in force and effect on July 1, 1956, except the provisions thereof pertaining solely to the "Use Tax" and Sections 6051, 6052, 6053, 6066, 6067, 6068, 6069, 6070, 6071, 6451, 7052, 7056, 7101, 7102, 7151, 7152 and 7153, applicable to sales of property at retail, 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; provided, however, 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 retail sales, whether imposed upon the retailer or upon the con- sumer. The term "salet1 shall mean and include, in addition to the meanings elsewhere contained in this section, the withdrawal by a retailer in this City of tangible personal property from a place in this City, from a place in Cali- fornia outisde this City under the control of the retailer, or from a place in California outside this City at the order of the retailer, for delivery in any manner at a 2. point in California outside this City under such circum- stances that the transaction of which the withdrawal is a part would have been considered a sale within the meaniag of this secfion had the point of delivery been within this City. Provided, however, that withdrawals pursuant to a transaction in foreign or interstate com- merce shall not be sales for the purpose of this section. Charges made for the delivery of tangible personal prop- erty 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 occurs after the sale of the property to the purchases. All of the provisions of the Wales and Use Tax Lawt1 hereby adopted, providing 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 City of Lodi. 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 Treasurer. substituted for the term "City Treasurer" as used in this The term "Finance Director*' may be ordinance, and the offices shall be considered inter- changeable for the purposes of this ordinance. The City of Lodi 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 the City of Lodi shall be deemed substituted for the General is referred Attorney General whenever the Attorney to in said "Sales and Use Tax Law". 3. The City Treasurer 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". The County of San Joaquin shall be deemed substituted for the County of Sacramento whenever the County of Sacra- mento is referred to in said "Sales and Use Tax Law". Section 6. is hereby repealed. dinance is hereby designated as sub-section (c) thereof. Section 7. The phrase "July 1, 1968'l is hereby deleted from Section 5 of Ordinance No. 373 and the phrase '!July 1, 1956" Sub-section (c) of Section 4 of Ordinance No. 373 Sub-section (d) of Section 4 of said Or- is hereby substituted therefor. Section 8. deleted from Section 13 of Ordinance No. 373 and the phrase "31st day of October, 1956" is hereby substituted therefor. Section 9. This ordinance shall be in full force and shall be in effect on and after July 1, 1956. The phrase "31st day of October, 1948'; is hereby Approved this 21st day of March, 1956. I, KEliRY A. GLAVES JR., City Clerk of the City of Lodi do hereby certify that Che foregoing Ordinance No. 550 was regularly introduced in the City Council of said City at a regular meeting thereof held March 7, 1956, and was thereaeter passed, adopted and ordered to print at the regular meeting held March 21, 1956, by the fallowing vote: AYES: NOES: Councilmen - None ABSENT: Councilmen - Fuller and Robinson Councilmen - Hughes, Mitchell and Richey I further certify that signed by the Mayor Pro Tern on and was published according Citv Clerk Dated: 4.