[Added by Ord. 74; suspended by Ord. 85]
[Amended by Ord. 90]
The following words and phrases, whenever used in this ordinance, shall be construed as defined in this section unless it appears from the context that a different meaning is intended.
A. 
SALES PRICE
Means that total amount for which tangible personal property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:
1.
The cost of the property sold;
2.
The cost of materials used, labor or service cost, interest charged, losses, or any other expenses;
3.
The cost of transportation of the property prior to its purchase.
The total amount for which the property is sold includes all of the following:
1.
Any services that are a part of the sale;
2.
Any amount for which credit is given to the purchaser by the seller.
"Sales price" does not include any of the following:
1.
Cash discounts allowed and taken on sale;
2.
The amount charged for property returned by customers when that entire amount is refunded either in cash or credit, but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property returned.
3.
The amount charged for labor or services rendered in installing or applying the property sold.
4.
The amount of any federal tax imposed upon or with respect to retail sales whether imposed upon the retailer or upon the consumer and regardless of whether or not the amount of federal tax is stated to customers as a separate charge, and the amount of any California state sales or use tax. (The term "Gross Receipts" includes the amount of any manufacturer's or importer's excise tax included in the price of the property sold, even though the manufacturer or importer is also the retailer thereof, and whether or not the amount of such tax is stated as a separate charge.)
5.
Transportation charges separately stated, if the transportation occurs after the purchase of the property is made.
B. 
USE
Includes the exercise of any right or power over tangible personal property incident to the ownership of that property; subject, however, to the following exception:
1. 
It does not include the sale of that property in the regular course of business.
2. 
It does not include the storage, use or other consumption of tangible personal property, the gross receipts from the sale of or the cost of which has been subject to sales or use tax under a sales or use tax ordinance, whether enacted in accordance with, or purporting to be in accordance with, Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California by any other city and county, county other than Los Angeles County, or city in this state, or enacted in accordance with the organic law of any such city.
3. 
It does not include the storage or use of tangible personal property in the transportation or transmission of persons, property or communications, or in the generation, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California.
4. 
It does not include the use or consumption of property purchased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City.
C. 
STORAGE
As used in this article includes any keeping or retention in the City for any purpose except sale in the regular course of business or subsequent use solely outside this City of tangible personal property purchased from a retailer.
[Amended by Ord. 90]
An excise tax is hereby imposed on the storage, use or other consumption in the City of Lakewood of tangible personal property purchased from any retailer on or after the effective date of this ordinance for storage, use or other consumption in said City at the rate of one percent (1%) of the sales price of the property.
Notwithstanding the foregoing provisions of this section, where the sales price of tangible personal property purchased for storage, use or other consumption in the City of Lakewood pursuant to a contract of sale actually executed in good faith prior to January 1, 1956, includes Lakewood City sales or use tax, the rate of tax applied shall be that rate in effect when the contract is executed.
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 uses taxes are levied pursuant to Part 1 of Division 2 of the California Revenue and Taxation Code, known as the "Sales and Use Tax Law" as amended and in force and effect on January 1, 1956.
[Amended by Ord. 90]
A. 
All of the provisions of the "Sales and Use Tax Law" as amended and in force and effect on January 1, 1956, except the provisions pertaining solely to the "Sales Tax" and Sections 6008, 6009, 6011, 6201 to 6204 inclusive, 6207, 6226, 6241 to 6246 inclusive, 6355, 6403, 6453, 7052, 7056, 7057, 7101, 7102, 7151, 7152 and 7153, are hereby adopted and made a part of this ordinance in conflict therewith are inapplicable to this ordinance and the tax hereby imposed.
B. 
The term "sales price" shall not include the amount of any California states sales tax or use tax.
C. 
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 of the City of Lakewood. All other provisions of the state "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.
D. 
The City of Lakewood shall be deemed substituted for the State of California whenever the state is referred to in said "Sales and Use Tax Law."
E. 
The City Attorney of Lakewood shall be deemed substituted for the Attorney General whenever the Attorney General is referred to in said "Sales and Use Tax Law."
F. 
The Director of Finance of the City of Lakewood shall be deemed substituted for the State Controller or State Board of Control whenever the State Controller or State Board of Control are referred to in said "Sales and Use Tax Law."
G. 
The County of Los Angeles shall be deemed substituted for the County of Sacramento whenever the County of Sacramento is referred to in said "Sales and Use Tax Law."
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 to the interpretation of this chapter until specifically abandoned by the rules and regulations adopted by the Council pursuant to this chapter.
The inclusion of any clause, portion or part of the "Sales and Use Tax Law," Part 1, Division 2, of the Revenue and Taxation Code of the State of California, verbatim in this chapter shall not in or of itself be deemed to exclude any of the remaining provisions of said "Sales and Use Tax Law" that are made a part hereof by reference only.
Every retailer maintaining a place of business in the City shall apply to the City Clerk for authorization to collect the tax imposed by this chapter. Any retailer not maintaining a place of business in this city may apply to the City Clerk for authorization to collect the tax hereby imposed. Upon receipt of any application in such form as required by him, the City Clerk, in the case of a retailer maintaining a place of business in the City, shall authorize, and in the case of a retailer not maintaining a place of business in the City, may authorize the applicant to make such collections and to forward the same to the City Clerk.
Every person using or otherwise consuming in this City tangible personal property purchased from a retailer, is liable for the tax; provided, however, no tax shall be due hereunder if the tax imposed by Chapter 7 of Article VI of the City of Lakewood has been paid on the sale of such property. The liability of such person is not extinguished until the tax has been paid to the City of Lakewood except that a receipt from a retailer authorized pursuant to Section 6807 hereof to collect the tax, given to the purchaser pursuant to Section 6809 hereof, is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.
Every retailer who is authorized by the City Clerk to collect the tax imposed by this chapter and who makes sales of tangible personal property for use or other consumption in this City, not exempted under the provisions of this chapter, shall collect the tax from the purchaser at the time of making the sale, or, if the use or other consumption of the tangible personal property is not then taxable hereunder, at the time the use or other consumption becomes taxable. Upon collecting the tax, the retailer, on demand, shall give to the purchaser a receipt therefor in the manner and form prescribed by the City Clerk. The tax so collected by the retailer shall be held in trust by him for the City and shall be paid to the City by the retailer in the manner and at the times elsewhere provided in this chapter.
Except as otherwise specifically exempted, the tax hereby imposed applies to all tangible personal property located in this City and purchased from a retailer; provided, however, that if the retailer in good faith takes from the purchaser a certificate that the property was purchased prior to the effective date of this ordinance or was not purchased for use or consumption in this City and has not been or will be so used or consumed, he shall be relieved of liability to collect and pay the tax. The certificate shall be signed by and bear the name of the purchaser, shall indicate the address of the purchaser and the place where such tangible personal property will be used or consumed, the date of purchase, and shall be substantially in such form as the City Clerk may prescribe.
Every retailer selling tangible personal property for use or other consumption in the City of Lakewood and which retailer maintains a place of business in said city or acts through agents located in said city and which retailer is not licensed under the provisions of Chapter 7, Article VI, shall register with the City Clerk and give the name and address of such agent or agents and office or other place of business in the city.
Taxes imposed by this ordinance are due and payable to the City Clerk on or before the last day of the month next succeeding each monthly period, the first monthly payment to be due and payable under this ordinance commencing on or before the 29th day of February, 1956. The City Clerk may require returns and payment of the amount of taxes for monthly periods depending upon the principal place of or the nature of the business of the seller or retailer or may require returns and payment of the amount of taxes for other than monthly periods.
Each return filed by a retailer shall show the total sales price of the property sold by him during the reporting period in respect of which he collected the tax hereby imposed. Each return filed by a purchaser shall show the total sale price of the property purchased by him during the reporting period, in respect of which a tax is due under this ordinance. All returns shall also show the amount of the taxes for the period covered by the return and such other information as the City Clerk deems necessary to the proper administration of this chapter.
The Council, by resolution, shall adopt rules prescribing methods and schedules for the collection and payment of the tax. Such schedules shall be so determined as to facilitate collection of this tax at the same time that the retailer collects the tax imposed under the California Sales and Use Tax Law and so as to produce an average tax return of one percent (1%) on all purchases subject to the use tax.