ORD 0715 - Laserfiche WebLink

following the month in which the Board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time ~ 1-6.26~._ shall again become operative and $ 1-6.25 shall become inoperative. 1-6.28 Amendments. All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which .are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this ordinance. 1-6.29 Enjoining Collection Forbidden. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or this City, or against any officer of the State or this City, to prevent or enjoin the collection under this ordinance, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. 1-6.30 Existing Sales and Use Tax Ordinances Suspended. As of July 1, 1956, the provisions of Ordinance No. 207 ('~ales Tax) and Ordinance No. 212 (Use Tax) shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed; provided, however, that if for any reason it is determined that the City of Pleasanton is without power to adopt Ordinance 261 (Uniform Local Sales and Use Tax Ordinance), or that the State Board of Equalization is without power to perform the functions incident to the ad- ministration and operation of the taxes imposed by the pro- visions of Ordinance No. 261, the provisions of Ordinance No. 207 (Sales Tax) and Ordinance No. 212 (Use Tax) shall not be deemed to have been suspended but shall be deemed to have been in full force and effect at the rate of one percent (1%) con- tinuously from and after July 1, 1956. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by Ordinance No. 261 (Uniform Local Sales and Use Tax Ordinance), the provisions of Ordinance No. 207 (Sales Tax) and Ordinance No. 212 (Use Tax) shall again be in full force and effect at the rate of one percent (1%) . Nothing in this article shall be construed as relieving any person of the obligation to pay to the City of Pleasanton any sales or use tax accrued and owing by reason of the provisions of Ordinance No. 207 (Sales Tax) and Ordinance No. 212 (Use Tax) in force and effect prior to and including June 30, 1956. 1-6.31 Penalties. Any person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor~ and upon conviction thereof shall be punishable by a fine of not more than $500.00 or by imprisonment for a period of not more than six months, or by both such find and imprisonment. 1-6.32 Severability. If any provision of this ordinance or the application thereof to any person or circumstnace is held invalid, the reminder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. -5-