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The tax hereby levied, except as otherwise provided is levied in the same manner and to the same extent and under the same conditions as use 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. (Amended by Ord. No. 137,130, Operative 10/1/68ccccccccc.)
(a) All of the provisions of the Sales and Use Tax Law, Part 1, Division 2, of the Revenue and Taxation Code of the State of California, as amended and in force and effect on October 1, 1968, except the provisions pertaining solely to the sales tax and Sections 6001 to 6004, inclusive, 6008, 6009, 6010.5, 6011, 6201 to 6204, inclusive, 6206, 6207, 6226, 6241 to 6246, inclusive, 6271 to 6292, inclusive, 6453, 6459, 6470, 6481 to 6592, inclusive, 6701 to 6828, inclusive, 6901 to 6981, inclusive, 7051 to 7057, inclusive, 7101 to 7154, inclusive, and 7176 are hereby adopted and made a part of this section as though fully set forth herein, and all provisions of the Los Angeles Municipal Code in conflict therewith are inapplicable to this article and the tax hereby imposed. (Amended by Ord. No. 137,130, Operative 10/1/68.)
(b) 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 the City of tangible personal property purchased from a retailer.
(c) All the provisions of the Revenue and Taxation Code 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.
(d) The City of Los Angeles shall be deemed substituted for the State of California wherever the State is referred to in said provisions.
(e) The term “Sales Tax,” as used in said provisions, shall refer to the tax imposed by Section 21.199 of this Code.
(f) The Mayor of the City of Los Angeles shall be deemed substituted for the Governor whenever the Governor is referred to in said provisions.
(g) All taxes hereby levied shall be payable to the Director of Finance of the City of Los Angeles 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.
Except as otherwise specifically exempted, the tax hereby imposed applies to all tangible personal property purchased from a retailer and located in this City, provided, however, that if the purchaser proves to the satisfaction of the Director of Finance that the property was purchased prior to the effective date of this article, as revised in 1968, or was not purchased for use or consumption in this City and has not been nor will be so used or consumed, the purchaser shall be relieved of liability to pay the tax. (Amended by Ord. No. 136,867, Operative 9/1/68 by Ord. No. 137,011.)
(Amended by Ord. No. 137,733, Eff. 12/30/68.)
Every retailer maintaining a place of business in the City of Los Angeles shall apply to the Director of Finance for authorization to collect the tax hereby imposed from any person purchasing property from such retailer, the use or consumption of which is taxable hereunder. Upon receipt of any application in such form as required by the Director of Finance, the Director of Finance may authorize the applicant to make such collections and to forward the same to the Director of Finance. Nothing in this article, however, shall require a retailer maintaining places of business both within and outside the City to collect the tax imposed under this article from persons who purchase property from a place of business maintained by such retailer outside the City.
Every person using or otherwise consuming in this City tangible personal property purchased from a retailer is liable for the tax; provided, however, no tax shall be due hereunder if the tax imposed by Section 21.199 of this Code has been paid on the sale of such property. The person’s liability is not extinguished until the tax has been paid to this City, except that a receipt from a retailer, authorized pursuant to Section 21.5.07 given to the purchaser pursuant to Section 21.5.09 hereof, is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.
Every retailer maintaining a place of business in this City who is authorized by the Director of Finance to collect the tax imposed by this article and who makes sales of tangible personal property for use or other consumption in this City not exempted under the provisions of this article, shall collect the tax from the purchaser at the time of making the sale, or, if the use or other consumption of the tangible personal property is not then taxable hereunder, at the time the use or other consumption becomes taxable. Upon collecting the tax the retailer, on demand, shall give to the purchaser a receipt therefor in the manner and form prescribed by the Director of Finance. In all cases in which the tax is not collected by the retailer as aforesaid, the person upon whom such tax is imposed shall pay the same when due to the Director of Finance or the Director’s authorized agent. The tax so collected by the retailer constitutes a debt owed by the retailer to the City and it shall be unlawful for such retailer to fail to pay the same to the City in the manner and at the times elsewhere provided in this article.
Every retailer selling tangible personal property for use or other consumption in this City and which retailer maintains a place of business in this City or acts through agents located in this City, and which retailer is not registered under the provisions of Section 21.199 of the Los Angeles Municipal Code shall register with the Director of Finance and give the name and address of such agent or agents and offices or other places of business in the City.
In addition to those exemptions contained in Part 1 of Division 2 of the California Revenue and Taxation Code which are incorporated into this article by reference, there shall be excluded from the computation of the tax the sales price of:
(1) Purchases made by the State of California or by any agency, department, political subdivision, district or municipal corporation thereof.
(2) (None)
(3) (None)
(4) Purchases of motor vehicle fuel, the distribution of which in the State of California is subject to the tax imposed by Part 2 of Division 2 of the California Revenue and Taxation Code, except that users of motor vehicle fuel on which the motor vehicle fuel tax is refunded shall be liable for the tax impose by this article at the time and in the manner herein provided.
The Director of Finance may at the Director’s option accept a State of California re-sale certificate as evidence that any sale is not a sale for use or consumption, or the Director of Finance may in the Director’s discretion require an affidavit from the buyer setting forth such information respecting such sale as the Director of Finance deems necessary to determine the nature of such sale.
If the purchaser of fungible goods commingles such goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined and thereafter withdraws for use a part of such commingled goods, the purchaser’s withdrawals shall be deemed to be from the goods not so purchased until a quantity of commingled goods equal to the quantity of goods not so purchased but so commingled has been withdrawn.
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