ORD 0207 - Laserfiche WebLink

ORDINANCE NO. -~ .... / AN ORDINANCE OF THE TOVv~ OF PLEASANTON Ih~POSING A LICENSE TAX FOR THE PRIViLEDGE 0F SELLING TANGIBLE P~,~ISONAL PilOPF~RTT AT i~ETAIL, PROVIDING FO~, PERMITS TO RETAILERS, PROVIDING FOR T~E COLLECTE~G A~D PAYING OF SUCH TAX, AND PRESCRiBiNG PENALTIES FOR VIOLATIONS OF THE PROVISION HEREOf. The Town Council of the Town of Pleasanton does ordain as follows: SECTION l: IMPOSITION AND' RATE OF TAX. For the privilege of selling tangible personal property st retail a tax is hereby im- posed upon all retailers at the rate of 1/2 of 1% of the gross re- ceipts of any retailer from the sale of all tangible ~rsonal property sold at retail in the Tovm of Pleasanton on or after April l, 19~9. The license tax imposed by the provisions of this ordinance is in addition to any and all other taxes imposed by any other ordinance of the To~a~ of Pleasanton. SECTION 2: TAX LEVIED IN SALZE 1.~Ni'~ AS STATE TAX. 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 I of Division 2 of the California Revenue and Taxat-~on Code: known as the "Sales and Use Tax Law," as amended and in force ant effect on April l, 1949. SECTION ~: ADOPTION OF STATE SALES TAX LAW BY REFERENCE. EX- CEPTIONS. All of the provisions of the "Sales and Use Tax Law," as amended and in force and effect on April l, 19~9 excep~ ~he provisions thereof pertaining solely to the "Use Tax" and Sections 60~1, 6052, 605~, 6066, 6067, 6068, 6069, 6070, 6071, 6~51, 7052, 70~6, 7101, 7102, FiOS 7151, 7152, 71~, applicable to sales of property at retail, are here~y adopted an made a part of this ordinance as though fully set d forth herein, and all provisions of any other ordinance in conflict therewith are inapplicable to this ordinance and th.e tax hereby imposed; provided, however, the term "gross receipt," 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. 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 per- formed by the Town Council of the Town of Pleasanton. 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 Town Chief of Police. The Town of Pleasanton shall be deemed substitued for the State of California whenever the State is referred to in said "Sales and Use Tax Law." The Town Attorney of Pleasanton shall be deemed substituted for the Attorney ~eneral whens~er the Attorney General is referred to in said "Sales and Use Tax Law." ' shall be deemed substitued for The Town 6'?~,'/;~ . the State Cont~ol]jer whenever the State Controller or State Board of Control are referred to in said "Sales and Use Tax Law."