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(a) The Director of Finance may make an assessment for taxes not remitted by a person required to remit for any reason specified in Sec. 21.16 of this chapter for making an assessment for unpaid Business Tax. The Manner of making and providing notice of such assessment the right to a hearing and the conduct of such hearing; the preparation and service of findings, filing exceptions, and passing upon exceptions shall be the same as provided in Sec. 21.16 of this chapter.
(Amended by Ord. No. 173, 587, Eff. 12/7/00.)
Each person required to collect any tax imposed by this article must keep, for a period of four years, all records necessary to determine the amount of the tax that the person was responsible for collecting. The Office of Finance has a right to inspect those records at any reasonable time.
(a) Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Director of Finance under this article it may be refunded as provided in this section. Except as otherwise provided in this section, refunds of overpaid taxes shall be made in the same manner as provided in Sec. 21.07 of this chapter for refunds of overpayments in Business Taxes.
(b) A person required to collect and remit taxes imposed under this article may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Director of Finance that the tenant from whom the tax has been collected did not owe the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the tenant or credited to charges subsequently payable by the tenant to the person required to collect and remit.
(c) No refund shall be paid under the provisions of this section unless the claimant establishes their right thereto by written records showing entitlement thereto.
(Added by Ord. No. 90,806, Eff. 8/19/46; Suspended by Ord. No. 107,030, adding Art. 1.6 to Code, Eff. 4/1/56)
Section
21.5.01 Title.
21.5.02 Definitions.
21.5.03 Use Tax – Imposition.
21.5.04 Levy Similar to State Sales and Use Tax Law.
21.5.05 Tax Levy – Provisions of.
21.5.06 Prior Purchase Exemption.
21.5.07 Authorization of Collections.
21.5.08 Personal Property – Tax Liability.
21.5.09 Collection by Retailer.
21.5.10 Separate Listing of Tax.
21.5.11 Agents – Registration of.
21.5.12 Exempted Purchases.
21.5.13 Re-sale Certificate.
21.5.14 Commingled Goods.
21.5.15 Returns, Contents of.
21.5.16 Delinquencies and Extensions.
21.5.18 Administration and Enforcement.
21.5.19 Inclusion of State Clauses.
21.5.20 False or Fraudulent Returns.
21.5.21 Validity of Article.
(Amended by Ord. No. 136,867, Operative 9/1/68 by Ord. No. 137,011.)
The following words and phrases, whenever used in this article 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 otherwise, 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 cost, interest charged, losses, or any other expenses;
3. The cost of transportation of the property prior to its purchase, except as excluded by other provisions of this section.
The total amount for which the property is sold includes all of the following:
1. Any services that are a part of the sale;
2. Any amount for which credit is given to the purchaser by the seller.
3. The amount of any tax imposed by the State of California that is conclusively presumed to be a direct tax on the retail consumer precollected by the seller for the purpose of convenience and facility only.
“Sales Price” does not include any of the 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 in any instance when the customer, in order to obtain the refund is required to purchase other property at a price greater than the amount charged for the property that is returned. For the purpose of this section refund or credit of the entire amount shall be deemed to be given when the purchase price less rehandling and restocking costs are refunded or credited to the customer.
3. The amount charged for labor or services rendered in installing or applying the property sold.
4. The amount of any federal tax, (not including, however, any manufacturers’ or importers’ excise 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 the amount of any California State or local sales or use tax.
5. Separately stated charges for transportation from the retailer’s place of business or other point from which shipment is made directly to the purchaser, but the exclusion shall not exceed a reasonable charge for transportation by facilities of the retailer or the cost to the retailer of transportation by other than facilities of the retailer; provided, that if the transportation is by facilities of the retailer, or the property is sold for a delivered price, this exclusion shall be applicable solely with respect to transportation which occurs after the purchase of the property is made.
6. The amount of any motor vehicle fee or tax imposed by and paid to the State of California that has been added to or is measured by a stated percentage of the sales or purchase price of a motor vehicle.
(b) “Use” 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 property in the regular course of business.
2. It does not include the keeping, retaining or exercising of any right or power over tangible personal property shipped or brought into this City and which is thereafter transported outside the City for principal use or consumption outside the City, and which property is actually so used or consumed.
3. It does not include the use of such property for the purpose of being processed, fabricated, or manufactured into, attached to or incorporated into, other tangible personal property which is to be transported outside the City and thereafter used principally outside the City, or which is to be subsequently sold or resold in the regular course of business.
4. It does not include the exercise of any right or power over tangible personal property incident to ownership of that property if such property 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 retailer to a carrier for shipment to a consignee at such point; or
(C) delivery by the retailer to a customer’s broker or forwarding agent for shipment outside this City; or such property sold to purchasers engaged in business wholly or partly outside the City of Los Angeles where the property is to be transported outside the City without undue delay; to be used only outside the City in such business. The purchaser shall deliver to the seller such certificate or other evidence of the proposed transportation and use mentioned herein as may be required by the rules and regulations of the Director of Finance.
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