means any roll for smoking, made wholly or in part of tobacco,
irrespective of sizes or shape and irrespective of whether the tobacco
is flavored, adulterated or mixed with any other ingredient, where
such roll has a wrapper or cover made of paper or any other material,
except where such wrapper is wholly or in the greater part made of
tobacco and such roll weighs over three pounds per thousand.
shall mean every person who sells cigarettes for any purpose
other than resale. Where cigarettes are offered for sale through the
means of a vending machine, the person holding title to the cigarettes
in the machine shall be deemed the retailer.
includes the exercise of any right or power over cigarettes
incident to the ownership thereof other than the sale of the cigarettes
or the keeping or retention thereof for the purpose of sale.
(Prior code § 6500.34; added by Ord. No. 688CCS, adopted 7/13/65)
An excise tax is hereby imposed upon the use or consumption
in the City of Santa Monica of cigarettes purchased from a retailer
for use or consumption within the City of Santa Monica at the rate
of two mills (0.002) per cigarette.
(Prior code § 6500.35; amended by Ord. No. 720CCS, adopted 8/16/66)
The tax constitutes a debt owed by the purchaser to the City
which is extinguished only by payment of the tax to the Director of
Finance-City Controller or to the retailer. When a purchase from a
retailer is made within the City, the tax shall be paid to the retailer
at the time the purchase price is paid. The tax collected or required
to be collected by the retailer constitutes a debt owed by the retailer
to the City. Should any remittance of tax be made by a retailer prior
to sale of cigarettes to a consumer, such remittance shall be considered
as an advance payment to be reimbursed by adding the amount of the
tax to the price of the cigarettes at the time of sale to the user
or consumer.
(Prior code § 6500.36; added by Ord. No. 688CCS, adopted 7/13/65)
Each retailer selling cigarettes within the City of Santa Monica shall collect the tax imposed under Section 6.64.020 of this Chapter, and on or before the last day of the month following the close of a calendar quarter remit the total amount so collected to the Director of Finance-City Controller, together with a statement on a form provided by the Director of Finance-City Controller showing the number of cigarettes sold to purchasers, the amount of tax collected, and such other information as the Director of Finance-City Controller shall require. Where the Director of Finance-City Controller determines that efficiency in the administration of the tax would be promoted, he may establish reporting periods greater than quarterly, but not to exceed one year. The Director of Finance-City Controller may establish shorter reporting periods for any retailer if he deems it necessary in order to insure collection of the tax. Statements and payments are due immediately upon cessation of the business of selling cigarettes for any reason. All taxes collected by retailers pursuant to this Chapter shall be held in trust for the account of the City until payment thereof is made to the Director of Finance-City Controller.
(Prior code § 6500.37; added by Ord. No. 688CCS, adopted 7/13/65)
(a)
Within
30 days after the operative date of this Chapter, or within 30 days
after commencing business, whichever is later, each retailer shall
register with the Director of Finance-City Controller and obtain from
him a "Cigarette Tax Registration Certificate" to be at all times
posted in a conspicuous place on the premises; provided, however,
each retailer who does not operate from a fixed place of business
shall keep the registration certificate upon his person at all times
while engaging in the business of being a retailer. No person shall
engage in the business of being a retailer without obtaining a registration
certificate therefor. Said certificate shall, among other things,
state the following:
1.
The
name of the operator;
2.
The
address of the retailer's place of business;
3.
The
date upon which the certificate was issued;
4.
"This
Cigarette Tax Registration Certificate signifies that the person named
on the face hereof has fulfilled the requirements of the Cigarette
Tax Ordinance by registering with the Director of Finance-City Controller
for the purpose of collecting the Cigarette Tax from purchasers of
cigarettes and remitting said tax to the Director of Finance-City
Controller. This certificate does not authorize any person to conduct
any lawful business in an unlawful manner, nor to operate a cigarette
retailing business without complying with all state and local applicable
laws, including, but not limited to, those requiring a permit from
any board, commission, department, or office of this City. This certificate
does not constitute a permit."
(b)
A
retailer having more than one place of business within the City at
which cigarettes are sold shall be required to obtain a separate registration
for each such place of business.
(Prior code § 6500.38; added by Ord. No. 688CCS, adopted 7/13/65)
(a)
Taxes collected by a retailer which are not remitted to the Director of Finance-City Controller on or before the due dates fixed in Section 6.64.040, or fixed by the Director of Finance-City Controller as provided herein, are delinquent.
(b)
Delinquent
taxes shall bear a penalty of 10 per cent if paid within 30 days of
the due date, and 20 per cent if paid after 30 days from the due date.
(c)
If the Director of Finance-City Controller determines that the nonpayment of any remittance due under this ordinance is due to fraud, a penalty of 25 per cent of the amount of the tax shall be added thereto in addition to the penalties stated in subsection (b) of this section.
(d)
In
addition to the penalties imposed, any retailer who fails to remit
any tax imposed by this ordinance, shall pay interest at the rate
of one-half of 1 per cent per month or fraction thereof on the amount
of the tax, exclusive of penalties, from the date on which the remittance
first became delinquent until paid.
(e)
Every
penalty imposed and such interest as accrues under the provisions
of this Section shall become a part of the tax herein required to
be paid.
(Prior code § 6500.39; added by Ord. No. 688CCS, adopted 7/13/65)
The Director of Finance-City Controller shall have the power
and duty, and is hereby directed, to enforce each and all of the provisions
of this Chapter.
(Prior code § 6500.40; added by Ord. No. 688CCS, adopted 7/13/65)
It shall be the duty of every retailer liable for the collection
and payment to the City of any tax imposed by this Chapter to keep
and preserve, for a period of four years, any and all records as may
be necessary to determine the amount of such tax as he or she may
have been liable for the collection of and payment to the City, which
records the Director of Finance-City Controller shall have the right
to inspect at all reasonable times.
(Prior code § 6500.41; added by Ord. No. 688CCS, adopted 7/13/65)
(a)
Whenever
the amount of any tax has been overpaid or paid more than once or
has been erroneously or illegally collected or received by the City
under this Chapter, it may be refunded.
(b)
A retailer may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the Director of Finance-City Controller that the person from whom the tax has been collected was not a user or consumer as that term is defined in subsection (b) of Section 6.64.010; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the purchaser erroneously required to pay the tax or otherwise credited to him.
(c)
No
refund shall be paid under the provisions of this Section unless the
claimant establishes his right thereto by written records showing
entitlement thereto.
(Prior code § 6500.42; added by Ord. No. 688CCS, adopted 7/13/65)
Any person using or consuming cigarettes within the City who
has not paid the tax required by the provisions of this Chapter, and
any retailer who has failed to collect or who has collected but not
remitted any tax required to be paid by the provisions of this Chapter,
shall be liable to an action brought in the name of the City for the
recovery of such amount.
(Prior code § 6500.43; added by Ord. No. 688CCS, adopted 7/13/65)
