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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.
The City Council of the City of Los Angeles hereby declares that this ordinance is adopted to achieve the following, among other, purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
(a) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California;
(b) To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the said Revenue and Taxation Code;
(c) To adopt a sales and use tax ordinance which imposes a one per cent (1%) tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practical to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes;
(d) To adopt a sales and use tax ordinance which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance;
(e) (None)
This ordinance shall become operative on April 1, 1956, and prior thereto this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax ordinance, provided, that if this City shall not have contracted with the said State Board of Equalization, as above set forth, prior to April 1, 1956, this ordinance shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the City and by the State Board of Equalization; provided, further, that this ordinance shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of Los Angeles.
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