This chapter shall be known as the "Glendale Cigarette Tax Ordinance."
(Prior code 5-164.20)
For the purposes of this chapter, the following words shall have the meanings ascribed to them unless otherwise noted:
"Cigarette"
means any roll for smoking, made wholly or in part of tobacco, irrespective of size 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 if the greater part made of tobacco and such roll weighs over three pounds per thousand.
"Retailer"
means any domestic or foreign corporation, association, syndicate, joint venture, joint stock company, partnership of any kind, club, Massachusetts business or common law trust, society or individual who seals cigarettes for any purpose other than for 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.
"Use or consumption"
means and 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 § 5-164.21)
An excise tax is imposed upon the use or consumption in the city of cigarettes purchased from a retailer for use or consumption within the city at the rate of one mill per cigarette.
(Prior code § 5-164.22)
The tax constitutes a debt owed by the purchaser to the city which is extinguished only by payment of the tax to the city clerk 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 § 5-164.23)
Each retailer selling cigarettes within the city shall collect the tax imposed under 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 city clerk, together with a statement on a form provided by the city clerk showing the number of cigarettes sold to purchasers, the amount of tax collected and such other information as the city clerk shall require. Where the city clerk determines that efficiency in the administration of the tax would be promoted, the city clerk may establish reporting periods greater than quarterly, but not to exceed one year. The city clerk may establish shorter reporting periods for any retailer if the city clerk deems it necessary to ensure 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 city clerk.
(Prior code § 5-164.24)
A. 
Within thirty days after the operative date of the ordinance codified in this chapter or thirty days after commencing business, whichever is later, each retailer shall register with the city clerk and obtain from the city clerk 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 or her 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. Such 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; and
4. 
This statement:
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 City Clerk for the purposes of collecting the Cigarette Tax from the purchasers of cigarettes and remitting said tax to the City Clerk. This certificate does not authorize any person to conduct any lawful business in an unlawful manner, nor to operate a cigarette retailing business license 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. 
All cigarette tax registration certificates shall be countersigned by the city clerk.
C. 
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 § 5-164.25)
A. 
Taxes collected by a retailer which are not remitted to the city clerk on or before the due dates fixed by this chapter, or fixed by the city clerk as provided by this chapter, are delinquent.
B. 
Any retailer who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax.
C. 
Any retailer who fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax in addition to the amount of the tax and the ten percent penalty first imposed.
D. 
If the city clerk determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in this section.
E. 
In addition to the penalties imposed, any retailer who falls to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent 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.
F. 
Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required by this chapter to be paid.
(Prior code § 5-164.26)
If any retailer shall fail or refuse to collect such tax and to make within the time provided by this chapter, any report or remittance of such tax or any portion thereof required by this chapter, the city clerk shall proceed in such manner as the city clerk may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the city clerk shall procure such facts and information as the city clerk is able to obtain on which to base the assessment of any tax imposed by this chapter and payable by any retailer who has failed or refused to collect the same and to make the required report and remittance, the city clerk shall proceed to determine and assess against such retailer the tax, interest and penalties provided for by this chapter. In case such determination is made, the city clerk shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the retailer so assessed at his or her last known address. Such retailer may within ten days after the serving or mailing of such notice make application in writing to the city clerk for a hearing on the amount assessed. If application by the retailer for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the city clerk shall become final and conclusive and immediately due and payable. If such application is made, the city clerk shall give not less than five days' written notice in the manner prescribed in this chapter to the retailer to show cause at a time and place fixed in such notice why such amount specified therein shall not be fixed for such tax, interest and penalties. At the hearing the retailer may appear and offer evidence why the specified tax, interest and penalties should not be so fixed. After such hearing the city clerk shall determine the proper tax to be remitted and shall thereafter give written notice to the retailer in the manner prescribed in this section of the determination and the amount of the tax, interest and penalties. The amount determined to be due shall in that event be payable after fifteen days, unless an appeal is taken as provided by Section 4.20.090.
(Prior code § 5-164.27)
Any retailer aggrieved by the determination of the city clerk after the hearing provided by this chapter, may appeal to the council within the time and in the manner provided in Chapter 2.88. Any amount found to be due upon the hearing of such appeal by the council shall be immediately due and payable upon the determination thereof.
(Prior code § 5-164.28)
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, all records as may be necessary to determine the amount of such tax as the city clerk may have been liable for the collection of any payment to the city, which records the clerk shall have the right to inspect at all reasonable times.
(Prior code § 5-164.29)
A. 
Whenever the amount of any tax, interest or penalty 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 as provided in this section, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the city clerk within one year of the date of payment. The claim shall be on forms furnished by the city clerk.
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 city clerk that the person from whom the tax has been collected is not a user or consumer as that term is defined in the definition of "use of consumption" in Section 4.20.020; 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 such purchaser.
C. 
No refund shall be paid under the provisions of this section unless the claimant establishes his or her right thereto by written records showing entitlement thereto.
(Prior code § 5-164.30)
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 § 5-164.31)
In order to comply with the requirements of those provisions of Chapter 963 of the Statutes of 1967 which provide that state cigarette tax revenues may not be allocated to any city imposing a selective local tax on, or with respect to the sale, distribution, use, consumption or holding of cigarettes or any other tobacco product, after October 1, 1967, the provisions of this chapter relating to the imposition, collection and enforcement of a cigarette tax shall be suspended on and after October 1, 1967, and shall remain suspended and thereafter be of no force and effect so long as the provisions of the Revenue and Taxation Code of the state of California, as modified by such Chapter 963 and pursuant to which the city is entitled to receive the allocation specified therein of the state cigarette tax revenues, are effective; provided, however, that in the event such Revenue and Taxation Code shall be further amended so that the city is not entitled to receive the allocation of the state cigarette tax revenues specified in Chapter 963, or otherwise preempts city from receiving such allocations, then the provisions of this chapter shall upon the effective date of such amendment become operative and effective; and further provided that in the event the provisions of such Revenue and Taxation Code, as added by such Chapter 963 and pursuant to which the city is entitled to receive the allocation specified therein of the state cigarette tax revenues, are for any reason declared invalid, then and in that event the such provisions of this chapter shall not be deemed to have been suspended but shall be deemed to have been in full force and effect continuously from and after October 1, 1967. Nothing in this section shall be construed as relieving any person of the obligation to pay the city any cigarette tax accrued and owing by reason of such provisions of this chapter in force and effect prior to and including September 30, 1967.
(Prior code § 5-164.32)