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(Amended by Ord. No. 173, 587, Eff. 12/7/00.)
It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this article to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as the operator may have been liable for the collection of and payment to the City, which records the Office of Finance shall have the right to inspect at all reasonable times.
(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 City 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 is provided in Sec. 21.07 of this chapter for refunds of overpayments in Business Taxes.
(b) An operator 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 person from whom the tax has been collected was not a transient; 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 transient or credited to rent subsequently payable by the transient to the operator.
(c) A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in Sec. 21.07 of this chapter, but only when the tax was paid by the transient directly to the Director of Finance, or when the transient having paid the tax to the operator, establishes to the satisfaction of the Director of Finance that the transient has been unable to obtain a refund from the operator who collected the tax.
(d) No refund shall be paid under the provisions of this section unless the claimant establishes their right thereto by written records showing entitlement thereto.
Any tax required to be paid by any transient under the provisions of this article shall be deemed a debt owed by the transient to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this article shall be liable to an action brought in the name of the City for the recovery of such amount. Any operator who undertakes legal action to recover unpaid rent due from a transient may include the amount of tax due from the transient in the amount sought to be recovered.
(Added by Ord. No. 127,689, Eff. 7/20/64, Operative 8/1/64.)
Section
21.8.1 Definitions.
21.8.2 Tax Imposed.
21.8.3 Tax Paid to the Retailer.
21.8.4 Retailer Remits Quarterly.
21.8.5 Registration.
21.8.6 Penalties and Interest.
21.8.7 Additional Powers and Duties of Director of Finance, Etc.
21.8.8 Assessment – Administrative Remedy.
21.8.9 Records.
21.8.10 Refunds.
21.8.11 Actions to Collect.
(a) “Cigarette” means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds per thousand.
(b) “Use or consumption” includes the exercise of any right or power over cigarettes incident to the ownership thereof other than the sale of the cigarettes or the keeping or retention thereof for the purpose of sale.
(c) “Retailer” shall mean every person as defined in Sec. 21.00 of this chapter who sells cigarettes for any purpose other than resale. Where cigarettes are offered for sale through the means of a vending machine, the person holding title to the cigarettes in the machine shall be deemed the retailer.
(Amended by Ord. No. 135,144, Eff. 10/1/67.)
An excise is hereby imposed upon the use or consumption in the City of Los Angeles of cigarettes purchased from a retailer for use or consumption within the City of Los Angeles at the rate of one mill ($0.001) per cigarette on or after August 1,1964, and to and including September 30, 1966; and at the rate of two mills ($0.002) per cigarette thereafter to and including September 30, 1967. No excise shall be imposed under this section on or after the period commencing October 1, 1967.
* It is the intention of the City Council in adopting this ordinance to enable the City of Los Angeles to become eligible to participate in the distribution of funds derived from State-collected cigarette taxes as provided in Sec. 30462 of the Revenue and Taxation Code, as amended by Chapter 963, Statutes of 1967.
The tax constitutes a debt owed by the purchaser to the City which is extinguished only by payment of the tax to the Director of Finance or to the retailer. When a purchase from a retailer is made within the City the tax shall be paid to the retailer at the time the purchase price is paid. The tax collected or required to be collected by the retailer constitutes a debt owed by the retailer to the City. Should any remittance of tax be made by a retailer prior to sale of cigarettes to a consumer, such remittance shall be considered as an advance payment to be reimbursed by adding the amount of the tax to the price of the cigarettes at the time of sale to the user or consumer.
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