Brawley Municipal Code Art. II 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 per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the city on or after January 1, 1947. The license tax imposed by the provisions of this section is in addition to any and all other taxes imposed by this Code or other ordinance of the city.

(Ord. No. 344, §1.)

The tax levied by this article, 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 state Revenue and Taxation Code, known as the "Sales and Use Tax Law", as amended and in force and effect on October 1, 1949.

(Ord. No. 344, §2; 374, §1.)

All of the provisions of the "Sales and Use Tax Law", as amended and in force and effect on October 1, 1949, except the provisions thereof pertaining solely to the "Use Tax", and sections 6051, 6052, 6053, 6066, 6067, 6068, 6069, 6070, 6071, 6451, 7052, 7101, 7102, 7103, 7151, 7152, 7153 and 7057 and 7056, applicable to sales of property at retail, are hereby adopted and made a part of this article as though fully set forth herein, and all provisions of any other ordinance in conflict therewith are inapplicable to this article and the tax hereby imposed; provided, however, that the term "gross receipts", as used herein does not include the amount of any tax imposed by the state upon or with respect to retail sales whether imposed upon the retailer or upon the consumer.

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 clerk.

The City of Brawley shall be deemed substituted for the State of California whenever the state is referred to in such "Sales and Use Tax Law".

The city attorney shall be deemed substituted for the attorney general whenever the attorney general is referred to in such "Sales and Use Tax Law".

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 such "Sales and Use Tax Law".

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

(Ord. Nos. 344, §3; 374; §2.)

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 in the interpretation of this article until specifically abandoned by the rules or regulations adopted by the city council pursuant to this article.

For the purposes of this section, subsection (1) of paragraph (a) of section 2015, of the state Administrative Code, Title 18, (Rules and Regulations of the Board of Equalization of the state) is hereby amended to read as follows:

"The sales tax does not apply to sales of property shipped from a point outside the City of Brawley to a purchaser inside the City of Brawley or to the retailer's agent in the City of Brawley for delivery to the purchaser, if none of the elements of sale, other than such delivery, take place in the City of Brawley.

"The sales tax does apply to sales of property shipped from a point outside of the City of Brawley to a purchaser inside of the City of Brawley, or to the retailer's agent in the City of Brawley for delivery to the purchaser, where any element of the sale other than such delivery takes place in the City of Brawley; provided, however, that in interstate transactions where title to the property passes to the purchaser outside the State of California, the tax does not apply.

"Element of sale is hereby defined to 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, the payment of the purchase price or the transfer of possession of the goods (delivery)."

For the purposes of this section, subsection (3) of paragraph (a) of section 2015, of the state Administrative Code, Title 18, (rules and regulations of the board of equalization of the state) is not applicable to the provisions of this article; provided, however, that the sales tax shall not apply to sales of merchandise sold for export under official customs export declaration by either the purchaser of such merchandise or by a customs broker on behalf of such purchaser.

(Ord. Nos. 344, §4; 345, §§1, 2.)

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 verbatim in this article shall not in or of itself be deemed to exclude any of the remaining provisions of such "Sales and Use Tax Law," that are made a part of this article by reference only.

(Ord. No. 344, §5.)

Every person desiring to engage in or conduct business as a seller within the city shall file with the city clerk an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the city clerk and shall set forth the name under which the applicant transacts or intends to transact business, the location of his place of business, and such other information as the city clerk may require. The application shall be signed by the owner, if a natural person; in the case of an association or partnership, by a member or partner; 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 authority.

(Ord. No. 344, §6.)

At the time of making an application as required by the preceding section, the applicant shall pay to the city clerk a permit fee of one dollar for each permit.

(Ord. No. 344, §7.)

After compliance with the two preceding sections by the applicant, the city clerk shall grant and issue to each applicant a separate permit for each place of business within the city. A permit 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, that a change of location may be endorsed upon the permit by the city clerk upon the payment of a fee of fifty cents. The permit shall at all times be conspicuously displayed at the place for which issued.

(Ord. No. 344, §8.)

Whenever any person fails to comply with any provisions of this article or any rule or regulation adopted pursuant hereto, the city council, upon hearing, after giving the person ten days' notice in writing specifying the time and place of hearing and requiring him to show cause why his permit should not be revoked, may revoke or suspend any one or more of the permits held by such 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 state "Sales and Use Tax Law". The city clerk 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 article and the rules and regulations adopted pursuant hereto and directs the city clerk to issue such permit.

(Ord. No. 344, §9.)

A seller whose permit has been previously suspended or revoked shall pay the city clerk a fee of one dollar for the renewal or issuance of a permit.

(Ord. No. 344, §10.)

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

(Ord. No. 344, §11.)

The taxes imposed by this article are due and payable to the city clerk on or before the last day of the month next succeeding the end of each monthly or quarterly period.

(Ord. Nos. 344, §12; 348, §1.)

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

(Ord. No. 344, §13.)

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 section is guilty of a misdemeanor.

(Ord. No. 344, §14.)

All taxes levied by this article shall be payable to the city assessor and tax collector 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.

(Ord. No. 344, §15.)

The city assessor and tax collector may at his option accept a state resale certificate as evidence that any sale is not a sale at retail, 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.

(Ord. No. 344, §16.)

One-half of all moneys collected under and pursuant to the provisions of this article shall be deposited and paid into the general fund of the city and one-half shall thereof be deposited and paid into the municipal purpose fund.

(Ord. No. 344, §17.)

It is unlawful for any officer or employee of the city having an administrative duty under this article 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 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. 344, §18.)