Arcadia Municipal Code § 2645.1 Collection of Tax by Retailer

Every retailer who is authorized by the Clerk to collect the tax imposed by this Part and who makes sales of tangible personal property for the use or other consumption in the City, not exempted under the provisions of this Part, 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 Treasurer. The tax so collected by the retailer shall be held in trust by him for the City and shall be paid to the City by the retailer in the manner and at the times elsewhere provided in this Part.

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.

Taxes imposed by this part are due and payable to the Treasurer on or before the last day of the month next succeeding each quarterly period, the first quarterly payment to be due and payable under this Part on or before the last day of July, 1956. The 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.

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

The Treasurer shall have 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 Part, when requested to do so in writing, before the same becomes delinquent. The 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 Part. The Treasurer shall make and transmit to the Council, quarterly, a detailed report of any sums so waived or compromised with the reasons therefor.

The 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 percent (1%) on all purchases subject to the use tax.

All taxes hereby levied shall be payable to the Treasurer and any civil suit for the collection thereof may be filed in any court of competent jurisdiction in the State, and the City Attorney shall prosecute the action.

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

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