Alameda Municipal Code § 3-57 Alternative Sales and Use Tax

PART A: GENERAL

Footnotes:

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Editor's Note: This section is suspended under the provisions and conditions of Ordinance No. 1183 N.S., Section 3-1015.

As used in this section:

Sales price shall mean:

a. That total amount for which tangible personal property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:

1. The cost of the property sold;

2. The cost of materials used, labor or service cost, interest charged, losses, or any other expenses;

3. The cost of transportation of the property prior to its purchase.

b. The total amount for which the property is sold includes all of the following:

1. Any services that are a part of the sale;

2. Any amount for which credit is given to the purchaser by the seller.

c. "Sales price" does not include any of the following:

1. Cash discounts allowed and taken on sales;

2. The amount charged for property returned by customers when that entire amount is refunded either in cash or credit, but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.

3. The amount charged for labor or services rendered in installing or applying the property sold;

4. The amount of any Federal tax imposed upon or with respect to retail sales whether imposed upon the retailer or upon the consumer and regardless of whether or not the amount of Federal tax is stated to customers as a separate charge, and the amount of any California State sales or use tax. (The term "gross receipts" includes the amount of any manufacturer's or importer's excise tax included in the price of the property sold, even though the manufacturer or importer is also the retailer thereof, and whether or not the amount of such tax is stated as a separate charge.)

5. Transportation charges separately stated, if the transportation occurs after the purchase of the property is made.

Storage shall mean and include any keeping or retention in the City for any purpose except sale in the regular course of business or subsequent use solely outside this City of tangible personal property purchased from a retailer.

Use shall mean and include the exercise of any right or power over tangible personal property incident to the ownership of that property, subject, however, to the following exceptions:

a. It does not include the sale of that property in the regular course of business.

b. It does not include the storage, use or other consumption of tangible personal property, the gross receipts from the sale of or the cost of which has been subject to sales or use tax under a sales or use tax ordinance, whether enacted in accordance with, or purporting to be in accordance with, Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California by any other City and County, County other than Alameda County, or City in this State, or enacted in accordance with the organic law of any such City.

c. It does not include the storage or use of tangible personal property in the transportation or transmission of persons, property or communications, or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California.

d. It does not include the use or consumption of property purchased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City.

(Ord. No. 1189 N.S.)

PART B: SALES TAX

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of one (1%) percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the City of Alameda on or after July 1, 1956. The tax imposed by this section is in addition to any and all other taxes imposed by any other ordinance of the City of Alameda.

a. There shall be excluded from the gross receipts by which the tax is measured:

1. The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

2. The gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the City in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.

3. The gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the City in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.

(Ord. No. 1189 N.S.; Ord. No. 2169 N.S.)

The tax hereby levied, except as otherwise herein provided, is levied in the same manner, to the same extent and under the same conditions as sales 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 July 1, 1956.

(Ord. No. 1189 N.S.)

a. All of the provisions of the Sales and Use Tax Law, as amended and in force and effect on July 1, 1956, except the provisions thereof pertaining solely to the "Use Tax" and Sections 6051, 6052, 6053, 6066, 6067, 6068, 6069, 6070, 6071, 6451, 7052, 7056, 7101, 7102, 7151, 7152, 7153, applicable to sales property at retail, are hereby adopted and made a part of this section as though fully set forth herein, and all provisions of any other ordinance in conflict therewith are inapplicable to this section and the tax hereby imposed.

b. The term gross receipts as used herein, does not include the amount of any tax imposed by the State of California upon or with respect to retail sales whether imposed upon the retailer or upon the consumer.

c. The term sale shall mean and include, in addition to the meanings contained in paragraph a. of this subsection, the withdrawal by a retailer in this City, of tangible personal property from a place in this City, from a place in California outside this City under the control of the retailer, or from a place in California outside this City at the order of the retailer, for delivery in any manner at a point in California outside this City under such circumstances that the transaction of which the withdrawal is a part would have been considered a sale within the meaning of paragraph a. of this subsection had the point of delivery been within this City. Provided, however, that withdrawals pursuant to a transaction in foreign or interstate commerce shall not be sales for the purpose of this subsection. Charges made for the delivery of tangible personal property so withdrawn shall be included in the gross receipts by which the tax imposed under this section is measured unless such charges are separately stated and are imposed for transportation which occurs after the sale of the property to the purchaser.

d. All of the provisions of the Sales and Use Tax Law hereby adopted, providing for the adoption of rules and regulations and for hearings on the part of the State Board of Equalization, shall be performed by the City Council. All other provisions of the Sales and Use Tax Law hereby adopted, providing for the performance of official action on the part of the State Board of Equalization, shall be performed by the City Council. All other provisions of the Sales and Use Tax Law hereby adopted, providing for the performance of official action on the part of the State Board of Equalization, shall be performed by the City Treasurer.

e. The City of Alameda shall be deemed substituted for the State of California whenever the State is referred to in the Sales and Use Tax Law.

f. The City Attorney shall be deemed substituted for the Attorney General whenever the Attorney General is referred to in the "Sales and Use Tax Law."

g. The City Treasurer shall be deemed substituted for the State Controller whenever the State Controller or State Board of Control are referred to in the "Sales and Use Tax Law."

h. The County of Alameda shall be deemed substituted for the County of Sacramento whenever the County of Sacramento is referred to in the "Sales and Use Tax Law."

(Ord. No. 1189 N.S.)

In addition to the exemptions contained in Part I of Division 2 of the Revenue and Taxation Code of the State of California, after July 1, 1956, there shall be excluded from the computation of the tax gross receipts from:

a. The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

b. Receipts from the sale of tangible personal property upon which a sales or use tax has become due by reason of the same transaction to any other City and County, County other than Alameda County, or City in this State under a sales or use tax ordinance enacted by that City and County, County other than Alameda County, or City in this State, whether in accordance with, or purporting to be in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California, or in accordance with the organic law of any such City.

c. Receipts from sales to operators of common carrier and waterborne vessels of property to be used or consumed in the operation of such common carriers or waterborne vessels principally outside this.

d. Sales made pursuant to contracts actually executed in good faith prior to the effective date of this section.

(Ord. No. 1189 N.S.)

The rules and regulations of the State Board of Equalization as amended and in force and effect July 1, 1956, pertaining to the interpretation, administration and enforcement of the Sales and Use Tax Law, insofar as applicable, except Rule No. 55 (Section 2015, Title 18, California Administrative Code, Sales & Use Tax) shall apply in the interpretation of this section until specifically abandoned by the rules and regulations adopted by the City Council pursuant to this section. The word City shall be deemed substituted for the word State whenever the word State appears in the rules and regulations.

In lieu of Rule No. 55, specifically excepted above, the following interpretations shall apply in the administration of this section:

a. The sales tax does not apply to sales of property which is:

1. Imported into this City from a foreign country and sold by the importer in the original package in which imported.

2. Sold to foreign purchasers for shipment abroad and delivered to a ship, airplane, or other conveyance furnished by the purchaser for the purpose of carrying the property abroad and actually carried to a foreign destination, title and control of the property passing to the foreign purchaser upon delivery, and no portion of the property being used or consumed in the United States. Copies of U.S. Customs Shippers' export declarations filed with the Collector of Customs must be obtained and retained by retailers to support deductions taken under this paragraph. The tax applies to the transaction if the property is diverted in transit or for any reason not actually delivered outside the City pursuant to the contract of sale or not shipped abroad by a foreign purchaser, regardless of documentary evidence held by the retailer of delivery of the property to a carrier for shipment outside the City, or to a foreign purchaser for shipment abroad.

3. Mailed by the seller, pursuant to the contract of sale, to persons in the armed forces at points outside continental United States, notwithstanding the property is addressed in care of the Postmaster and forwarded by him/her to the addressee. When mail is addressed to Army Post Offices (A/P/0's) in care of the Postmaster or to naval forces addressed in care of the Postmaster, it will be presumed that it is forwarded outside California. The seller must keep records showing the names and addresses as they appear on the mailed matter and should keep evidence that the mailing was done by him/her.

4. Shipped to a point outside this City pursuant to the contract of sale when the property is marked for export and delivered by the retailer to the contracting officer, officer in charge, port quartermaster, or other officer of the United States for transportation and delivery to the purchaser at such a point.

b. The sales tax does not apply to sales of airplanes, and parts and equipment for airplanes, transported to a point outside this City pursuant to the contract of sale when such property is delivered to the United States Army Corps or any other agency or instrumentality of the United States for transportation and delivery to the purchaser or someone designated by him/her at that point.

c. The sales tax does not apply (either in interstate or intrastate commerce) to sales of property shipped from a point outside the City to a purchaser inside the City, or to the retailer's agent in the City, for delivery to the purchaser, if none of the elements of sale, other than such delivery, takes place in the City.

d. The sales tax does not apply (either in interstate or intrastate commerce) to sales of property shipped from a point outside of the City to a purchaser inside the City, or to the retailer's agent in the City, for delivery to the purchaser where any element of the sale, in addition to such delivery, takes place in the City.

e. Element of sale shall mean and include solicitation of an order, the acceptance of an order, the giving of an order, whether such order is given in person, by telephone or by mail or the payment of the purchase price.

f. The City Treasurer may approve the payment of the sales tax by retailers located outside the City in accordance with a formula if he/she finds that the formula will produce the same or approximately the same tax as if detailed accounting procedures had been followed. A retailer desiring to use such a formula shall furnish such information as may be required by the City Treasurer to enable him/her to make the required finding. The formula may be used by the retailer for such period of time, not to exceed one (1) year, as may be authorized by the City Treasurer in writing, and is subject to renewal, upon application, for periods not to exceed one (1) year.

Payment in full of sales taxes in accordance with an approved formula shall constitute full satisfaction of the retailer's sales tax liability.

(Ord. No. 1189 N.S.)

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, or the rules and regulations of the State Board of Equalization, verbatim in this section shall not in or of itself be deemed to exclude any of the remaining provisions of the Sales and Use Tax Law or rules and regulations that are made a part hereof by reference only.

(Ord. No. 1189 N.S.)

Every person desiring to engage in or conduct business as a seller within the City shall file with the City Treasurer an application for a permit for each place of business from which taxable sales will be made. Every application for a permit shall be made upon a form prescribed by the City Treasurer and shall set forth the name under which the applicant transacts or intends to transact business, the location of his/her place or places of business, and such other information as the City may require. The application shall be signed by the owner, if a natural person; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application to which shall be attached the written evidence of his/her authority.

(Ord. No. 1189 N.S.)

After compliance with subsection 3-57.7 of this section by the applicant, the City Treasurer shall grant and issue to each applicant a separate permit for each place of business from which taxable sales will be made. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein; provided, however, a change of location may be endorsed upon the permit by the City Treasurer. The permit shall at all times be conspicuously displayed at the place for which issued.

(Ord. No. 1189 N.S.)

At the time of making an application for a permit, and at the time a change of location is endorsed upon a permit, the applicant for a permit or for an endorsement of a change of location on a permit shall pay to the City Treasurer a fee of one ($1.00) dollar.

(Ord. No. 1189 N.S.)

Whenever any person fails to comply with any of the provisions of this section or any rule or regulation adopted pursuant hereto, the City Council, upon hearing, after giving the person ten (10) days' notice in writing specifying the time and place of hearing and requiring him/her to show cause why his/her permit or permits should not be revoked, may revoke or suspend any one (1) or more of the permits held by the person. The notice may be served personally or by mail in the manner prescribed for the service of notice of a deficiency determination under the Sales and Use Tax Law. The City Treasurer shall not issue a new permit after the revocation of a permit unless the City Council is satisfied that the former holder of a permit will comply with the provisions of this section and the rules and regulations adopted pursuant hereto and directs the City Treasurer to issue such permit.

(Ord. No. 1189 N.S.)

A seller whose permit has been previously suspended or revoked shall pay the City Treasurer a fee of one ($1.00) dollar for the renewal or issuance of a permit.

(Ord. No. 1189 N.S.)

A person who engages in business as a seller in the City without a permit or permits, or after a permit has been suspended or revoked and before the renewal or issuance of a permit, and each officer or any corporation which so engages in business, is guilty of a misdemeanor.

(Ord. No. 1189 N.S.)

The taxes imposed shall be collected by the retailer from the consumer insofar as it can be done.

(Ord. No. 1189 N.S.)

The tax hereby imposed shall be collected by the retailer from the customer insofar as it can be done.

(Ord. No. 1189 N.S.)

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that, if added, it or any part thereof will be refunded. Any person violating any provision of this subsection is guilty of a misdemeanor.

(Ord. No. 1189 N.S.)

All taxes hereby levied shall be payable to the City Treasurer 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 shall prosecute the action.

(Ord. No. 1189 N.S.)

The City Treasurer may at his/her option accept a State of California Resale Certificate as evidence that any sale is not a sale at retail, or he/she may in his/her discretion require an affidavit from the seller setting forth such information respecting such sale as he/she deems necessary to determine the nature of such sale.

(Ord. No. 1189 N.S.)

The City Treasurer shall have power, for good cause shown, to extend for a period of not to exceed thirty (30) days the time for making any return or paying any amount required to be paid under this section, when requested so to do in writing, before the same becomes delinquent. The City Treasurer may, with the written approval of the City Attorney, waive or compromise any penalty or interest that would otherwise accrue under the provisions of this section. The City Treasurer shall make and transmit to the City Council quarterly a detailed report of any sums so waived or compromised with the reasons therefor.

(Ord. No. 1189 N.S.)

All moneys collected under and pursuant to the provisions of this section shall be deposited and paid into the City General Fund.

(Ord. No. 1189 N.S.)

It is unlawful for any officer or employee of the City having an administrative duty under this section to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, the City Council may, by resolution, authorize examination of the returns by Federal or State officers or employees or by the tax returns by Federal or State officers or employees or by the tax officers of this or any other City if a reciprocal arrangement exists. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties.

(Ord. No. 1189 N.S.)

a. Any person required to make, render, sign or verify any report under the provisions of this section 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, is guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than five hundred ($500.00) dollars or by imprisonment for a period of not more than six (6) months, or by such fine and imprisonment.

b. Any person violating any of the terms of this section shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than five hundred ($500.00) dollars or by imprisonment for a period of not more than six (6) months, or by such fine and imprisonment.

(Ord. No. 1189 N.S.)

An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on or after the effective date of this section for storage, use or other consumption in the City at the rate of one (1%) percent of the sales price of the property.

Notwithstanding the foregoing provisions of this subsection, where the sales price of tangible personal property purchased for storage, use or other consumption in the City pursuant to a contract of sale actually executed in good faith prior to July 1, 1956, includes Alameda City sales or use tax, the rate of tax applied shall be that rate in effect when the contract is executed.

a. There shall be exempt from the tax due under this subsection:

1. The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

2. The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any City and County, County, or City in this State.

3. The storage, use or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.

4. In addition to the exemptions provided in Sections 6366 and 6266.1 of the Revenue and Taxation Code, the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government.

(Ord. No. 1189 N.S.; Ord. No. 2169 N.S.)

The tax hereby levied, except as otherwise herein provided, is levied in the same manner, 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 July 1, 1956.

(Ord. No. 1189 N.S.)

a. All of the provisions of the Sales and Use Tax Law as amended and in force and effect on July 1, 1956, except the provisions pertaining solely to the Sales Tax and Sections 6008, 6009, 6011, 6201 to 6204, inclusive, 6207, 6226, 6241 to 6246 inclusive, 6355, 6403, 6453, 7052, 7056, 7057, 7101, 7102, 7151, 7152 and 7153, are hereby adopted and made a part of this ordinance as though fully set forth herein and all provisions of any other ordinance in conflict therewith are inapplicable to this section and the tax hereby imposed.

b. The term sales price shall not include the amount of any California State sales tax or use tax.

c. All of the provisions of the Sales and Use Tax Law hereby adopted providing for the adoption of rules and regulations and for hearings on the part of the State Board of Equalization shall be performed by the City Council. All other provisions of the State Sales and Use Tax Law hereby adopted providing for the performance of official action on the part of the State Board of Equalization shall be performed by the City Treasurer.

d. The City of Alameda shall be deemed substituted for the State of California whenever the State is referred to in the Sales and Use Tax Law.

e. The City Attorney shall be deemed substituted for the Attorney General whenever the Attorney General is referred to in the Sales and Use Tax Law.

f. The City Treasurer shall be deemed substituted for the State Controller and State Board of Control whenever the State Controller or State Board of Control are referred to in the Sales and Use Tax Law.

g. The County of Alameda shall be deemed substituted for the County of Sacramento whenever the County of Sacramento is referred to in the Sales and Use Tax Law.

(Ord. No. 1189 N.S.)

The rules and regulations of the State Board of Equalization pertaining to the interpretation, administration and enforcement of the Sales and Use Tax Law, insofar as applicable, shall apply to the interpretation of this section until specifically abandoned by the rules and regulations adopted by the City Council pursuant to this section.

(Ord. No. 1189 N.S.)

The inclusion of any clause, portion or part of the 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 the Sales and Use Tax Law that are made a part hereof by reference only.

(Ord. No. 1189 N.S.)

Every retailer maintaining a place of business in this City shall apply to the City Treasurer for authorization to collect the tax imposed by this section. Any retailer not maintaining a place of business in this City may apply to the City Treasurer for authorization to collect the tax hereby imposed. Upon receipt of any application in such form as required by him/her, the City Treasurer, in the case of a retailer maintaining a place of business in the City, shall authorize, and in the case of a retailer not maintaining a place of business in the City, may authorize the applicant to make such collections and to forward the same to the City Treasurer.

(Ord. No. 1189 N.S.)

Every person storing, 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 Part B of this section has been paid on the sale of such property. The liability of such person is not extinguished until the tax has been paid to the City except that a receipt from a retailer authorized pursuant to subsection 3-57.27 hereof to collect the tax, given to the purchaser pursuant to subsection 3-57.29 hereof, is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.

(Ord. No. 1189 N.S.)

Every retailer who is authorized by the City Treasurer to collect the tax imposed by this section and who makes sale of tangible personal property for storage, use or other consumption in this City, not exempted under the provisions of this section, shall collect the tax from the purchaser at the time of making the sale, or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, 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 City Treasurer. The tax so collected by the retailer shall be held in trust by him/her for the City and shall be paid to the City by the retailer in the manner and at the times elsewhere provided in this section.

(Ord. No. 1189 N.S.)

The tax so collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised in the premises, the marked price or other price on the sales check or other proof of sale.

(Ord. No. 1189 N.S.)

Except as otherwise specifically exempted, the tax hereby imposed applies to all tangible personal property located in this City and purchased from a retailer; provided, however, that if the retailer in good faith takes from the purchaser a certificate that the property was purchased prior to the effective date of this section or was not purchased for storage, use or consumption in this City and has not been nor will be so stored, used or consumed, he/she shall be relieved of liability to collect and pay the tax. The certificate shall be signed by and bear the name of the purchaser, shall indicate the address of the purchaser and the place where such tangible personal property will be stored, used or consumed, the date of purchase, and shall be substantially in such form as the City Treasurer may prescribe.

(Ord. No. 1189 N.S.)

Every retailer selling tangible personal property for storage, use or other consumption in the City and which retailer maintains a place of business in the City or acts through agents located in the City and which retailer is not licensed under the provisions of Part B, shall register with the City Treasurer and give the name and address of such agent or agents and office or other place of business in the City.

(Ord. No. 1189 N.S.)

Taxes imposed by this section are due and payable to the City Treasurer on or before the last day of the month next succeeding each quarterly period. The City Treasurer may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters depending upon the principal place of or the nature of the business of the seller or retailer or may require returns and payment of the amount of taxes for other than quarterly periods.

(Ord. No. 1189 N.S.)

Each return filed by a retailer shall show the total sale price of the property sold by him/her during the reporting period in respect of which he/she collected the tax hereby imposed. Each return filed by a purchaser shall show the total sale price of the property purchased by him/her during the reporting period, in respect of which a tax is due under this section. All returns shall also show the amount of the taxes for the period covered by the return and such other information as the City Treasurer deems necessary to the proper administration of this section.

(Ord. No. 1189 N.S.)

The City Treasurer shall have the power, for good cause shown, to extend for a period of not to exceed thirty-one (31) days the time for making any return or paying any amount required to be paid under this section, when requested to do so in writing, before the same becomes delinquent. The City Treasurer may, with the written approval of the City Attorney, waive or compromise any penalty or interest that would otherwise accrue under the provisions of this section. The City Treasurer shall make and transmit to the City Council quarterly a detailed report of any sums so waived or compromised with the reasons therefor.

(Ord. No. 1189 N.S.)

The City Council, by resolution, shall adopt rules prescribing methods and schedules for the collection and payment of the tax. Such schedules shall be so determined as to facilitate collection of this tax at the same time that the retailer collects the tax imposed under the California Sales and Use Tax Law and so as to produce an average tax return of one (1%) percent on all purchases subject to the use tax.

(Ord. No. 1189 N.S.)

All taxes hereby levied shall be payable to the City Treasurer 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 shall prosecute the action.

(Ord. No. 1189 N.S.)

The City Treasurer may at his/her option accept a State of California Resale Certificate as evidence that any sale is not a sale for storage, use or consumption in the City, or he/she may in his/her discretion require an affidavit from the seller setting forth such information respecting such sale as he/she deems necessary to determine the nature of such sale.

(Ord. No. 1189 N.S.)

All moneys collected under and pursuant to the provisions of this section shall be deposited and paid into the City General Fund.

(Ord. No. 1189 N.S.)

No officer or employee of the City having an administrative duty under this section shall make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particulars thereof, set forth or disclosed in any return, or permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person.

However, the City Council may, by resolution, authorize examination of the returns by Federal or State officers or employees or by the tax officers of this or any other City if a reciprocal arrangement exists. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties.

(Ord. No. 1189 N.S.)

No person required to make, render, sign or verify any report under the provisions of this section, shall make any false or fraudulent return, with intent to defeat or evade the determination of an amount due and required to be paid hereunder.

(Ord. No. 1189 N.S.)

No retailer or other person shall fail or refuse to furnish any return required to be made or fail or refuse to furnish a supplemental return or other data required by the City Treasurer, or render a false or fraudulent return.

(Ord. No. 1189 N.S.)

Any person violating any provision of this section shall be guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than five hundred ($500.00) dollars, or by imprisonment in the City Jail or the County of Alameda for a period of not more than six (6) months, or by both such fine and imprisonment.

(Ord. No. 1189 N.S.)