Loading...
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.
Each return filed by a retailer shall show the total sale price of the property sold by the retailer during the reporting period in respect of which the retailer collected the tax hereby imposed. Each return filed by a purchaser shall show the total sale price of the property purchased by the purchaser during the reporting period in respect of which a tax is due hereunder.
All returns shall show the amount of the taxes for the period covered by the return and such other information as the Director of Finance deems necessary for the proper administration of this article.
(a) 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. (Amended by Ord. No. 136,867, Operative 9/1/68 by Ord. No. 137,011.)
(b) All taxes payable hereunder shall be deemed delinquent if not paid within the time required. Whenever any 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 Section 21.05 and Section 21.15.
Loading...