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(Added by Ord. No. 123,096, Eff. 12/1/62.)
(a) Definitions:
1. Operator. The term “operator” is used in this section as defined in the Motor Vehicle Transportation License Tax Act of California, with reference only, however, to persons engaging in the transportation of persons for hire.
2. Transportation for Hire. The term “transportation for hire” shall be deemed to include transportation for gain or profit, direct or in direct.
3. Motor Vehicle. The term “motor vehicle” is used in this section as defined in the Motor Vehicle Transportation License Tax Act of California.
(b) Tax Imposed.
1. Every person whose business in whole or in part is that of operator, as defined herein, of any motor vehicle for the transportation of persons for hire, and who in the course of that business uses the public streets and highways of the City for the purpose of such business, shall pay a business tax as provided in this section.
2. The business taxed under the provisions of this section shall be the transportation of persons by an operator:
(i) Wholly within the City;
(ii) From a place or places outside the City to a place or places within the City;
(iii) From a place or places within the City to a place or places outside of the City;
(iv) From a place or places within the City to a place or places also within the City even though such transportation involves going outside the City in the course thereof.
3. This section shall not apply to the business of operating motor coaches or other motor vehicles under the provisions of a franchise granted pursuant to provisions of the City Charter and the Franchise Procedures Ordinance of the City of Los Angeles, which requires a franchise fee or charge based upon such operations to be paid to the City of Los Angeles, when such fee or charge has been paid. Nor shall this section apply to an operator who transports persons for hire from a place or places outside the City to a place or places within the City by taxi cabs when said operator does not also transport persons for hire from a place within the City of Los Angeles. (Amended by Ord. No. 139,139, Eff. 9/14/69.)
4. No business tax shall be required to be paid for the business of operating a single taxicab in the City pursuant to a written vehicle permit issued under Section 71.02. (Added by Ord. No. 150,105, Eff. 10/9/77.)
(c) Measure of Tax Reporting Period. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.) The tax required to be paid by this section shall be reported and paid annually. Every person engaged in the business subject to tax under this section shall pay a minimum tax of $54.99 per year at the beginning of each calendar year which shall be given as a credit against the total tax due for such year. The tax required to be paid under this section shall be measured as follows:
1. For each vehicle having a seating capacity of 10 or less persons, the tax shall be $1.06 for each day or fraction thereof of its operation as specified in Subsection (b);
2. For each vehicle having a seating capacity of 11 to 30 persons, inclusive, the tax shall be $1.60 for each day or fraction thereof of its operation as specified in Subsection (b); and
3. For each vehicle having a seating capacity of 31 or more persons, the tax shall be $2.19 for each day or fraction thereof of its operation as specified in Subsection (b).
In determining seating capacity of any vehicle used to measure the tax imposed under this section, the capacity to hold adult passengers as set forth in the specifications of the manufacturer shall be the determining factor, and seats provided for the driver, and announcer or conductor, if any, shall be included in addition to such specified capacity.
(d) Method of Reporting.
1. No person shall engage in such business or perform any act required to be taxed under this section during any tax period without first obtaining a registration certificate and paying a minimum tax for that year in the amount of $54.99. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
2. At the close of each tax period such person shall file a statement with the Director of Finance showing the tax due setting forth a summary of the vehicles of each graduation specified in Subsection (c) above used during such proceeding tax period and the number of days or fractions thereof of such use, and shall pay on or before the last day of February in the next subsequent tax period any additional tax that may be due hereunder for such proceeding tax period.
3. In making such statement, the person may at their option elect to compute such summary and pay such tax on a “test week” basis, by separately computing the tax which would be due for each of the four test weeks specified in Subsection (d) 4 hereof, dividing the total of the tax due for the four test weeks by four to ascertain the average weekly tax, and multiplying said average weekly tax by the number of weeks of the tax period during which the conducted operations subject to tax under this section. If the person elects to compute the tax imposed hereunder on a test week basis, such elections shall be irrevocable and conclusive as to the tax period for which such election is made. Any person electing to compute such tax on a test week basis shall retain the records used for such computation for a period of four years from the date of filing such report. Upon the failure of any person electing to compute such tax on a test week basis to retain such records, the Director of Finance may determine the amount of any additional tax estimated to be due from such persons in the manner provided by Los Angeles Municipal Code Section 21.16.
4. The test weeks which may be used by a person in computing the tax imposed under this section are the second full week in January, the second full week in April, the second full week in July and the second full week in October. If a person does not conduct operations subject to tax under this section in any one or more of such test weeks, then the person may use the next succeeding week following such test week in which the person does conduct such operations in the place of such test week; provided, however, that if a person does not conduct operations subject to tax under this section during each of the four test weeks which may, under this subsection, be used in computing the tax, such person may not elect to compute their tax on a test week basis without prior written application to and prior written approval of the Director of Finance as to what alternate test period or periods may be used.
5. In the event the business is discontinued, dissolved or otherwise terminated before the close of such tax period, the statement required by Subsection (d)2 hereof shall thereupon be filed, and any additional tax due hereunder shall be paid within 45 days following the date of such continuance, dissolution or termination.
(e) Exemption for Vehicles Operated Exclusively in Interstate Commerce. No tax hereunder shall be required for the operation of any motor vehicle for any day or fraction thereof when such vehicle is operated exclusively between points within this City and points without this State.
(f) Exemptions and Exceptions. No tax hereunder shall be required for the operation of any motor vehicle for any day or fraction thereof when such vehicle is operated exclusively between fixed termini or over regular routes in passenger stage operations under certificate issued by the Public Utilities Commission pursuant to Division 1, Part 1, Chapter 5, Article 2 of the Public Utilities Code of the State of California and for which operation a certificate of public convenience and necessity has been issued by the Interstate Commerce Commission. (Former (h) Relettered (f) by Ord. No. 159,384, Eff. 11/ 8/84.)
(g) Measure of Tax for Certain School Buses. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.) The provisions of Subsection (c) notwithstanding, the tax required to be paid under this section for the operation of any motor vehicle for any day or fraction thereof when such vehicle is operated exclusively on any day to transport students or members of bona fide youth organizations and their supervising adults to or from public or private schools, school events or other youth activities, without regard to the manner or source of compensation to the operator, shall be measured as follows:
1. For each vehicle having a seating capacity of 10 or less persons, the tax shall be $0.30 for each day or fraction thereof of its operation as specified in Subsection (b);
2. For each vehicle having a seating capacity of 11 to 30 persons, inclusive, the tax shall be $0.44 for each day or fraction thereof of its operation as specified in Subsection (b); and
3. For each vehicle having a seating capacity of 31 or more persons, the tax shall be $0.60 for each day or fraction thereof of its operation as specified in Subsection (b).
(Added by Ord. No. 123,096, Eff. 12/1/62.)
(a) Definitions.
1. Operator. The term “operator” is used in this section as defined in the Motor Vehicle Transportation License Tax Act of California, with reference only, however, the persons engaging in the transportation of property for hire or compensation.
2. Motor Vehicle. The term “motor vehicle” is used in this section as defined in the Motor Vehicle Transportation License Tax Act of California.
3. Tractor. The term “tractor” as used herein shall mean “truck- tractor” as defined in the Vehicle Code of California.
(b) Tax Imposed. Every person whose business in whole or in part is that of operator, as defined herein, of any motor vehicle for the transportation of property for hire or compensation, and who in the course of that business uses the public streets and highways of this City for the purpose of such business, shall pay a business tax as provided in this section.
(c) Measure of Tax – Reporting Period. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.) The tax required to be paid by this section shall be reported and paid annually. Every person engaged in the business subject to tax under this section shall pay a minimum tax of $88.69 per year at the beginning of each calendar year which shall be given as a credit against the total tax due for such year. The tax required to be paid under this section shall be measured as follows:
1. For each motor vehicle, other than a tractor, trailer, semitrailer or dolly, used to receive or discharge, pickup or deliver property within the city, the tax shall be as follows:
Where the unladen weight thereof is 4,000 pounds or less, the tax shall be $0.28 for each day or fraction thereof of its operation as specified in Subsection (b);
Where the unladen weight thereof is over 4,000 pounds, and not more than 8,000 pounds, the tax shall be $0.71 for each day or fraction thereof of its operation as specified in Subsection (b); and
Where the unladen weight thereof is over 8,000 pounds, the tax shall be $0.78 for each day or fraction thereof of its operation as specified in Subsection (b).
2. For each tractor which is so used to haul one or more trailers or semitrailers, the tax shall be $0.78 for each day or fraction thereof of its operation as specified in Subsection (b).
(d) Method of Reporting.
1. No person shall engage in such business or perform any act required to be taxed under this section during any tax period without first obtaining a registration certificate and paying a minimum tax for that year in the amount of $88.69. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
2. At the close of each tax period such person shall file a statement with the Director of Finance showing the tax due and setting forth a summary of the vehicles of each graduation specified in Subsection (c) above used during such preceding tax period and the number of days or fractions thereof of such use, and shall pay on or before the last day of February in the next subsequent tax period any additional tax that may be due hereunder for such preceding tax period.
3. In making such statement, the person may at their option elect to compute such summary and pay such tax on a “test week” basis, by separately computing the tax which would be due for each of the four test weeks specified in Subsection (d)4 hereof, dividing the total of the tax due for the four test weeks by four to ascertain the average weekly tax, and multiplying said average weekly tax by the number of weeks of the tax period during which the person conducted operations subject to tax under this section. If the person elects to compute the tax imposed hereunder on a test week basis, such election shall be irrevocable and conclusive as to the tax period for which such election is made. Any person electing to compute such tax on a test week basis shall retain the records used for such computation for a period of four years from the date of filing such report. Upon the failure of any person electing to compute such tax on a test week basis to retain such records, the Director of Finance may determine the amount of any additional tax estimated to be due from such person in the manner provided by Los Angeles Municipal Code Section 21.16.
4. The test weeks which may be used by a person in computing the tax imposed under this section are the second full week in January, the second full week in April, the second full week in July and the second full week in October. If a person does not conduct operations subject to tax under this section in any one or more of such test weeks, then the person may use the next succeeding week following such test week in which the person does conduct such operations in the place of such test week; provided, however, that if a person does not conduct operations subject to tax under this section during each of the four test weeks which may, under this subsection, be used in computing the tax, such person may not elect to compute their tax on a test week basis without prior written application to and prior written approval of the Director of Finance as to what alternate test period or periods may be used.
5. In the event the business is discontinued, dissolved or otherwise terminated before the close of such tax period, the statement required by Subsection (d)2 hereof shall thereupon be filed, and any additional tax due hereunder shall be paid within 45 days following the date of such discontinuance, dissolution or termination.
(e) Exception for Vehicle Operated Exclusively in Interstate Commerce. No tax hereunder shall be required for the operation of any motor vehicle for any day or fraction thereof when such vehicle is operated exclusively between points within this City and points without this State.
(f) Exemption and Exceptions. No tax under this section shall be required to be paid by any person who is subject to tax under the Household Goods Carriers Uniform Business License Tax Act or the Motor Carriers of Property Permit Fee Act. (Amended by Ord. No. 178,101, Eff. 1/9/07.)
(Added by Ord. No. 123,096, Eff. 12/1/62.)
(a) Definitions. For purposes of this section, the term “motor vehicle” is defined to mean the same as that term is defined in the Motor Vehicle Transportation License Tax Act of California: the term “trailer” and “semi- trailer” are used as those terms are defined in the Vehicle Code of California; the term “tractor” shall mean a “truck tractor” as defined in the Vehicle Code of California.
(b) Tax Imposed. Every person engaged in any business not otherwise specifically taxed by other provisions of this article who uses any motor vehicle over the public streets and highways of this City for hauling or carrying the person’s tools, equipment or supplies, or for delivering or carrying goods, wares or merchandise sold, let or handled by the person in the course of their business, shall pay a business tax as provided in this section.
(c) Measure of Tax Reporting Period. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.) The tax required to be paid by this section shall be reported and paid annually. Every person engaged in the business subject to tax under this section shall pay a minimum tax of $88.69 per year at the beginning of each calendar year which shall be given as a credit against the total tax due for such year. The tax required to be paid under this section shall be measured as follows:
1. For each motor vehicle, other than a tractor, trailer, semitrailer or dolly, the tax shall be as follows:
Where the unladen weight thereof is 4,000 pounds or less, the tax shall be $0.28 for each day or fraction thereof of its operation as specified in Subsection (b);
Where the unladen weight thereof is over 4,000 pounds, and not more than 8,000 pounds, the tax shall be $0.71 for each day or fraction thereof of its operation as specified in Subsection (b); and
Where the unladen weight thereof is over 8,000 pounds, the tax shall be $0.78 for each day or fraction thereof of its operation as specified in Subsection (b).
2. For each tractor which is so used to haul one or more trailers or semitrailers, the tax shall be $0.78 for each day or fraction thereof of its operation as specified in Subsection (b).
(d) Method of Reporting.
1. No person shall engage in such business or perform any act required to be taxed under this section during any tax period without first obtaining a registration certificate and paying a minimum tax for that year in the amount of $88.69. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
2. At the close of each tax period such person shall file a statement with the Director of Finance showing the tax due and setting forth a summary of the vehicles of each graduation specified in Subsection (c) above used during such preceding tax period and the number of days or fractions thereof of such use, and shall pay on or before the last day of February in the next subsequent tax period any additional tax that may be due hereunder for such preceding tax period.
3. In making such statement, the person may at their option elect to compute such summary and pay such tax on a “test week” basis, by separately computing the tax which would be due for each of the four test weeks specified in Subsection (d)4 hereof dividing the total of the tax due for the four test weeks by four to ascertain the average weekly tax, and multiplying said average weekly tax by the number of weeks of the tax period during which the person conducted operations subject to tax under this section. If the person elects to compute the tax imposed hereunder on a test week basis, such election shall be irrevocable and conclusive as to the tax period for which such election is made. Any person electing to compute such tax on a test week basis shall retain the records used for such computation for a period of four years from the date of filing such report. Upon the failure of any person electing to compute such tax on a test week basis to retain such records, the Director of Finance may determine the amount of any additional tax estimated to be due from such person in the manner provided by Los Angeles Municipal Code Section 21.16.
4. The test week which may be used by a person in computing the tax imposed under this section are the second full week in January, the second full week in April, the second full week in July and the second full week in October. If a person does not conduct operations subject to tax under this section in any one or more of such test weeks, then the person may use the next succeeding week following such test week in which the person does conduct such operations in the place of such test week; provided, however, that if a person does not conduct operations subject to tax under this section during each of the four test weeks which may, under this subsection, be used in computing the tax, such person may not elect to compute their tax on a test week basis without prior written application to and prior written approval of the Director of Finance as to what alternate test period or periods may be used.
5. In the event the business is discontinued, dissolved or otherwise terminated before the close of such tax period, the statement required by Subsection (d)2 hereof shall thereupon be filed, and any additional tax due hereunder shall be paid within 45 days following the date of such discontinuance, dissolution or termination.
(a) Imposition and Rate of Sales Tax. (Reenacted, Amended by Ord. No. 137,130, Oper. 10/1/68) For the privilege of selling tangible personal property at retail a tax is hereby imposed, in addition to any other tax imposed under this article or under this chapter, upon all retailers at the rate of one percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the City of Los Angeles on or after October 1, 1968, and to and including March 31, 1969.
Notwithstanding the foregoing provisions of this subsection, the tax imposed by this section shall not apply to selling tangible personal property at fixed prices agreed to in contracts executed in good faith prior to October 1, 1968.
For the purposes of this section, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or the retailer’s agent to an out-of-state destination, or to a common carrier for delivery to an out-of-state destination. The gross receipts from sales shall include delivery charges when such charges are subject to the sales and use tax imposed by the State of California, regardless of the place to which delivery is made. In the event a retailer having a place of business within the City also has a place of business outside the City, both of which participate in some degree in a particular sale, the sale shall be deemed to have occurred within the City of Los Angeles if the principal negotiations were carried on there or by personnel normally assigned to that place of business. In the event a retailer has no permanent place of business in the City, but nevertheless engages in selling tangible personal property in the City, the sales shall be deemed to have occurred within the City if the sales were solicited or otherwise promoted by the seller or the seller’s agent within the City and the seller or the seller’s agent delivered the property within the City to a purchaser or to the purchaser’s agent.
(b) Reimbursement. The retailer shall reimburse themself for the tax due from the consumer substantially in accordance with the following table up to the amount specified herein:
1 %
Price | Tax | ||
.01 | - | .49 | .00 |
.50 | - | 1.49 | .01 |
1.50 | - | 2.49 | .02 |
2.50 | - | 3.49 | .03 |
3.50 | - | 4.49 | .04 |
4.50 | - | 5.49 | .05 |
5.50 | - | 6.49 | .06 |
6.50 | - | 7.49 | .07 |
7.50 | - | 8.49 | .08 |
8.50 | - | 9.49 | .09 |
9.50 | - | 10.49 | .10 |
The remainder of the schedule shall show amounts of reimbursement computed by applying the applicable tax rate to the sales price, rounded off to the nearest cent by eliminating any fraction less than one–half cent and increasing any fraction of one–half cent or over to the next higher cent.
(c) Unlawful 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 of the property sold, or that, if added, it or any part thereof will be refunded.
(d) Tax Levied as State Sales & Use Tax Law. The tax hereby levied, except as otherwise 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 October 1, 1968.
(e) Extension of Time; Due Date: Penalties. The Director of Finance, for good cause, may extend for not more than 45 days the time for making any return or paying any sum required to be paid hereunder. The extension may be granted at any time provided a written request therefor is filed with the Director of Finance prior to the delinquency date.
All taxes payable monthly and all taxes payable quarterly hereunder shall be deemed delinquent if not paid on or before the close of business on the last day of the month following the monthly or quarterly period for which the tax is payable. Taxes payable hereunder for periods other than monthly or quarterly periods shall be deemed delinquent at the times designated by the Director of Finance in the Director’s rules and regulations. Whenever tax required to be paid by this section is not paid on or before the date on which it becomes delinquent, penalties and interest shall accrue and deficiency determinations shall be made in the manner provided in Sec. 21.05 and Sec. 21.15.
Each retailer shall, on or before the last day of the month following the close of each calendar quarter, make a statement to the Director of Finance on forms provided by the Director, of the total gross receipts received during the preceding quarter. At the time the statement is filed, the full amount of tax due shall be paid to the Director of Finance. Where the Director of Finance determines that efficiency in the administration of the tax would be promoted, the Director of Finance may establish reporting periods greater than quarterly, but not to exceed one year, for retailers who sell tangible personal property only occasionally or seasonally. The Director of Finance may establish shorter reporting periods for any retailer if the Director of Finance deems it necessary in order to insure connection of the tax and the Director of Finance may require further information in the statement. Statements and payments are due immediately upon cessation of business for any reason.
In addition to the powers of the Director of Finance mentioned in the foregoing paragraphs, the Director of Finance may, under circumstances set forth in Subsection (j) of this section require prepayment of taxes.
(f) Registration; Permits. Every person desiring to engage in or conduct business as a seller within the City of Los Angeles shall secure from the Director of Finance of said City a permit for each place of business. Such permits shall be issued by the Director of Finance upon receipt of a written application therefor setting forth the name under which the applicant transacts or intends to transact business, the location of the applicant’s place or places of business and such other information as the Director of Finance may require. 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. A change of location may be endorsed upon the permit by the Director of Finance. The permit shall at all times be conspicuously displayed at the place for which issued.
(g) Revocation of Permit; Renewal of Permit. Whenever any person fails to comply with any provision of this section or any rule or regulation adopted pursuant hereto, the Director of Finance, upon hearing, after giving such person ten days’ notice in writing specifying the time and place of hearing and requiring the person to show cause why the person’s permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by such person. The notice may be served personally or by mail in the manner prescribed for service of notice in Sec. 11.00(i) or in Sec. 21.16 of this Code. The Director of Finance shall not issue a new permit unless the Director of Finance is satisfied that the former holder of the permit will thereafter comply with the provisions of this section and the rules and regulations adopted hereunder.
(h) Selling Without Permit. A person who engages in business as a seller in the City without a permit or permits, or after a permit has been suspended, and each officer of any corporation which so engages in business is guilty of a misdemeanor.
(i) Violation of Ordinance. The Director of Finance may at the Director’s option accept a State of California Resale Certificate as evidence that any sale is not a sale at retail, or the Director of Finance may in the Director’s discretion require an affidavit from the seller setting forth such information respecting such sale as the Director of Finance deems necessary to determine the nature of such sale.
(j) State Resale Certificate Optional. All provisions of the Sales and Use Tax Law, Part 1, Division 2 of the Revenue and Tax Code of the State of California, as amended and in force and effect on October 1, 1968, except the provisions pertaining solely to the Use Tax and Sections 6051, 6052, 6052.5, 6053, 6066, 6067, 6068, 6069, 6070, 6071, 6072, 6271 to 6292 inclusive, 6451, 6459, 6470, 6481 to 6592, inclusive, 6701 to 6799, inclusive, 6826 to 6828, inclusive, 6901 to 6937, inclusive, 6961 to 6963, inclusive, 6981, 7051 to 7056, inclusive, 7057, 7101 to 7154, inclusive, and 7176 applicable to sales of property at retail, are hereby adopted and made a part of this section as though fully set forth herein and all provisions of this Code conflict therewith are inapplicable to this section and the tax hereby imposed. All of the provisions of the California 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 Director of Finance of the City of Los Angeles.
(k) Sections of State Law Adopted by Reference; Suit for Collection of Tax. The term “gross receipts” as used herein does not include (l) the amount of any federal tax imposed upon or with respect to retail sales, whether imposed upon the retailer or upon the consumer, and regardless of whether or not the amount of federal tax is stated to customers as a separate charge; and (2) the amount of any California State or local Sales or Use Tax.
(l) Gross Receipts Defined. In addition to the exemptions contained in Part 1 of Division 2 of the Revenue and Taxation Code of the State of California, there shall be excluded from the computation of the tax gross receipts from;
1. Sales of property which is shipped to a point outside this City pursuant to the contract of sale by delivery by the retailer to such a point by means of (A) facilities operated by the retailer; (B) delivery by the retailed to a carrier for shipment to a consignee at such point; or (C) delivery by the retailer to a customs broker or forwarding agent for shipment outside this City.
(m) Administration of Ordinance; Rules and Regulations. The Director of Finance shall administer and enforce the provisions of this section and, with the approval of the City Attorney, shall prescribe, adopt and enforce reasonable rules and regulations for the purpose of administering and enforcing the section. Each of said rules and regulations which relate to the time, form and manner of making returns and payments of the taxes imposed hereby shall govern, notwithstanding any other provision of this article to the contrary. Such rules and regulations, among other things, require each retailer to keep such records, receipts, invoices and other pertinent papers in the manner therein set forth.
Inasmuch as this section is patterned after the Sales Tax provisions of the Revenues and Taxation Code of the State of California, and the State Board of Equalization has made various rules and regulations pertaining to the interpretation, administration and enforcement of said provisions of the Revenue and Taxation Code, and it may be reasonably assumed that the City of Los Angeles will be confronted with many of the problems dealt with in the state rules and regulations, each such rule and regulation, in so far as applicable, shall apply in the interpretation of this section until specifically abandoned by rules and regulations adopted by the Director of Finance pursuant to the authority of this section.
(n) Inclusion of Portion of State Law. 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 section 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.
(z) Validity of Ordinance. If any subsection, sentence, clause, phrase or portion of this section, including but not limited to any exemption, 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 section. The Council of this City hereby declares that it would have adopted this section and each subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more subsections, clauses, phrases or portions be declared invalid or unconstitutional.
(Added by Ord. No. 135,104, Eff. 10/2/67, Operative 11/1/67.)
Section
21.1.1 Definitions.
21.1.2 Constitutional Exemptions.
21.1.3 Communications Users Tax.
21.1.4 Electricity Users Tax.
21.1.5 Gas User Tax.
21.1.6 Interest and Penalty.
21.1.7 Actions to Collect.
21.1.8 Duty to Collect – Procedures.
21.1.9 Additional Powers and Duties of Director of Finance, Etc.
21.1.10 Assessment – Administrative Remedy.
21.1.11 Records.
21.1.12 Exemptions and Refunds.
21.1.13 Amendment or Repeal.
21.1.14 Audit of Communications Users Tax.
21.1.15 Severability.
(Amended by Ord. No. 179,686*, Eff. 3/15/08.)
The following words and phrases whenever used in this article shall be construed as defined in this section:
(a) “Ancillary Telecommunications Services” shall mean services that are associated with or incidental to the provision, use or enjoyment of Communications Services.
(b) “Communications Services” shall mean the transmission, conveyance, or routing of voice, audio, video communications, data or any other communications information or signals to a point, or between or among points, whatever the technology used, and whether or not that information is transmitted through interconnected service with the public switched network, or through fiber optic, coaxial cable, power line transmission, broadband, digital subscriber line or other wireless transmission. The term “Communications Services” includes transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether those services are referred to as voice over internet protocol (VoIP) services or are classified by the Federal Communications Commission as enhanced or value added, and includes video and/or data services that are functionally integrated with “Communications Services”. “Communications Services” include, but are not limited to the following services, regardless of the manner or basis on which those services are calculated or billed: central office and custom calling features (including but not limited to call waiting, call forwarding, caller identification and three-way calling); local number portability; text messaging; instant messaging; Ancillary Telecommunications Services; prepaid and post-paid telecommunications services (including but not limited to prepaid calling cards); mobile telecommunications services; Private Communications Services; paging services; and 800 services (or any other toll-free numbers designated by the Federal Communications Commission). “Communications Services” does not include either digital downloads, such as downloads of books, music, ringtones, games and similar digital products, or that portion of cable or video television services subject to a cable or video television franchise fee.
(c) “Month” shall mean a calendar month.
(d) “Person” shall mean all individuals, domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, Massachusetts businesses or common law trusts, societies, and, shall include municipal corporations.
(e) “Private Communications Services” shall mean any dedicated Communications Services that entitle the user to the exclusive or priority use of communications channels.
(f) “Service User” shall mean a Person required to pay a tax imposed under the provisions of this article.
* Note: Pursuant to the passage of Proposition S in a Special Election held on February 5, 2008, Ordinance No. 179,686 was adopted by the Council of the City of Los Angeles at its meeting of March 5, 2008.
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