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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until a quantity of commingled goods equal to the quantity of goods not so purchased but so commingled has been withdrawn.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.
(a) The Director of Finance shall administer and enforce the provisions of this article following procedures prescribed in Sections 21.00 to 21.49, inclusive, of this Code, insofar as they are not inconsistent with the provisions of this article, and, with the approval of the City Attorney, shall prescribe, adopt and enforce rules and regulations, for the purpose of administering and enforcing this article, and prescribing methods for the collection and payment of the tax. Such schedules shall conform as nearly as practicable to the sales tax reimbursement schedule provided in Subsection (b) of Section 21.199. Such schedules may be so determined as to facilitate collection of this tax at the same time as the retailer collects the tax imposed under the California Sales and Use Tax Law.
Such rules and regulations may, among other things, require each person affected by this article to keep such records, receipts, invoices and other pertinent papers as the Director of Finance may deem necessary for the purposes of administering and enforcing this article. (Amended by Ord. No. 137,130, Oper. 10/1/68.)
(b) Inasmuch as this article is patterned after the use tax provisions of the Revenue 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 such provisions of the Revenue and Taxation Code, 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 article until specifically abandoned by rules and regulations adopted by the Director of Finance pursuant to the authority of this article.
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 that are made a part hereof by reference only.
Any person required to make, render, sign or verify any report or return under the provisions of this article who makes any false or fraudulent return with intent to defeat or evade the determination of an amount due and required to be paid hereunder, or who fails to make any required return to the Director of Finance, or who fails to pay any tax imposed by the provisions of this Article, or who violates any of the other terms of this article, is guilty of a misdemeanor.
If any section, subsection, sentence, clause, phrase or portion of this article, 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 article. The Council of the City hereby declares that it would have adopted this article and each section, subsection, sentence, clause, phrase or portion thereof irrespective of the fact that any one or more sections, subsections, clauses, phrases, or portions be declared invalid or unconstitutional.
(Added by Ord. No. 107,030, Eff. 4/1/56.)
Section
21.6.1 Short Title.
21.6.2 Purpose.
21.6.3 Operative Date – Contract with State.
21.6.4 Sales Tax.
21.6.5 Use Tax.
21.6.6 Amendments.
21.6.6.1 Application of Provisions Relating to Exclusions and Exemptions.
21.6.7 Enjoining Collection Forbidden.
21.6.8 Existing Sales and Use Tax Ordinances Suspended.
21.6.9 Severability.
21.6.10 Use Tax Incentive Program.
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