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. ;; -~ , :. irbi"s: o~iMnetr ~a . re~•lod by the electo~ite at ·.·~.· ·tbe: ref'ereultml ele:cti6J1 on Hsy 10, 1949, ai:ld is of i no force •arl!d eff'!ect. '!:;·'. . . ·~.'
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.N o. 1204 ------
'.: .· " . AN; QRDINANC.E'· (}F '.rF..i: CITY OF. PALO ALTO ::YtFOSI.NG :
A SALES "TAX ldlr.D A r~ICENSE TAX .Fox THE PRIVILEGE '
.. OF. SELLING TA!"\f(l!BU: PERSONAL PROPERTY AT RETAIL,:
. PROVIDING FOR :t>Emrrs TO RETAILERS, PROVIDING .
FOR ,rtm f'.~·LLZ::CTIJ~G AND PAx"!NG OF SUCH ~rPJ.., AND
PP.ESCRIEIN:G< P.E:NA:CiTJ:F.S FOR VIOLATIONS OP THE PRO-,
VISIONS HEREOF •. '.
.. . '.:~he Qouncil 'of the C:1ty of ?falo. Alto .DO ORDAIN a:~ follows::
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, . .$ect:ton 1. _ IMPOSIT~:ON AND RATE OF r;:p;x. !-'or the pr:tvl··
::Lege.. of. selling tane;1ble. p·el"f<onal property at retail a tax1 :t~·; ,
. hereby imposed upon all reta~.lers. at the rate of l/2% of the. grus;s
· rece+,pt.s of any ret~;1ler fron the ;J!'.le ·Of all tangible per!sor:~l 1 •
pi•operty sold at retail 1n the City ·~of Palo Alto on or aft~r :
April~ l> 19~49. The licens1e tax :lmposed by the p:rovis16ns of th:.;s:
ordinance 1s in acldj:t:J:.on to. any and' all othe:o taxes impose~ 'by
any other ordinance of t.he Clty of Palo Alto. ·
. Section 2. .''SALE".. T1•a1.'lsactions included in term..
It s~ie~ mearis_ and inc lud.es:
(a).· Any as;reement. ·for the transfer o.f 1;,r the transfer 'c1f
·t1t1e or ,posses.sion, 1exchange, barter, leas•e, or rental,
·conditional or otherwisE~, in any manner or any means whs1;tsc1-
•ever ,. of tang1l:1le per.son.al property for a e1:>ns1derat1on. : .. :
:·"Transfer· o:f' pc,ssess1,::m~,." ttleas·~," or "rent:a.11' includ.es on::y
transac.tions fc,ur.d by the City Council of the City of ?Gi.lo
Alto. tc. be. in ~ ieu of a transfer of t:L tle, ~~xchange,. er .
"oart:er, . . · .
. · .•.. (b} Any w.lthdraw:al;. except a withdrawal pursuant tc1 a .
. transaction in .;rore.1gn or interstate commerc;e, of ta.."1.g1ble
personal prq.-p.e:t;t:y :Croin the place where it :t::i located fo1•
•delivery to a i::·o1nt 11:-.t· this State for the purpose of th~~
transfer of' t1:tle or ;po~:.session, exchange,,. barter, leas<:i,
.or :re:nta'l; cofad:1t1onal '>r .otherwise, .. in a.."'ly manner or: bJ· aJ:(y
;mean.s whats.o't::iria::'C',. .of ·~n~~ property for a con~;iderati<:m;.
.• . . , { c} The producing, fabricating, p~oces~~1ng, pr1ri:ting, .
· or·. imprfnt;1ng ·of tang:Lb:~e persons.l property for a con'.s1<i.er<~~-·
t!on' for· consumers who furnish. either .J.ireci;ly or incJ;irect:;.y
:•t.he materials: u.sed in the producing, fabricating .• prcicess:tng,
pr-1nt):hg~. or imprintin.g~ · ·
(d).The:CurnJ.shin.g and distributing ot tangible personal
p.roper"ty .for a cons1dE~r&t1on by social clubf; and frat.ernal
01:gari1zatior1:s t•o thei.r niembers er others.
Ce}; -The fU.r-ni:sbirtg, prepar:tng, or serving for a considera
t-ior;-of rood,, m~als:,. ()I' drinks:
·· ( £) A tran:saatioi:L whereby the possession of pro,t:)e1.,.1;y J:::
transterred b~ut the s:eiller retains the title as securit~r fQJ='
, . the payment~ of ~~he pr.1.c€~.
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... · .. · . (g) A t:ran:~fer fc,r a cons1der•ation of the t1 tle or
·possession df t;ang1b1i~ pt?rsonal property which has bE~en pr':)
ducedi·· :f'abr1.cat•~d..:: .·or p.x•irited to the special order oj~ th-a ·::i1s-
tomer; o~· <Sf· a:n~r pu.bllce~t1on.
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-Section 3-. TAX LBVIED J:R SAME MANNER AS STA.TE TAX.
The t.ax her~by levied, exce:;>t as otherwise herein prov:tded, is:
levie<i 'in_ the .same manner;, to thE~ same extent and unde?' the
. 3ame -1:iorid.:tti6ns. ·as .. salei.S taxes ai~e levied uursua.nt to l>r,t.rt 1
of._ D~vis:ton ,2 01"' ~he: .. :california F~evenue and Taxation Code,. , known ·'as 'the>1?Sales and. Use ".Cax l'.;:i·w /' as amended and 1.n force!
and .effect ;oc_Fel>r-.iacy __ -14., 1949~
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:· ''S~(.!tion. 4~ ADOP"f.!ON OF s·rATE SALES TAX LAW BY REFERE
ENCE: E..'XCEPTIONS. All of the provisic;ns of the nsales. and Use
Tax. !~aw/r as -amended _and 1J:l forcE~ .a.r.d effect on Ft:b.ruar·y 14, 1:949
· excep:~. t,he p·r'!;ViSiO?J.S ther•~Of per•t.aini~ solely to the TtUse ':::'axri
.; and s~~ctions '6006, '6051.r 6052, 6053, e006~ 6067,~-6068,. 6069, :';
6070, 6;,,71; 6451; 7052,1 70.56,. 7101:i. Tl02 1 7151, 7152·, ·7153,
applicable:-· to ~ales of. property .:~t 1retail, are here:'r:>y adopted
_-• a.11.d mh.de _a part of tb.is or1iir~anc('l~ .as though f·(l~;l:y Jet forth here-
-_ :!.ii, _aiid a11 provisions of ::any other ordina.nce _ :tn conflict ther:e
w*th are .1na:pp11ca~1e. to t>1is o::rd1;'.1ance and the tax hereby 1m
p,osed_; ·provided,, howe·ier·; ~he te::::•m 1tgross receipts,~-as used here-·
1~, d.oe,s not include ·the air.ou.."lt of-_ any tax imposed by the Stat!e o:!'
;ca:11 f-::>rn::.a.-upon or w.1 t11 re:spect .t:o retail sales whether impose1d -u;P:on ~;he reta.iler or up9n 'Che cons:..uner.
All -of the -orovi:~:r.bns c1f' the "Sales and Use Tax Law::
hereb:r adopted, prov1dirtg _ :ror the: adoption of rules and regula-
·t1on-s a.nd •:to!'. hearings on., -~he part· of "'h~ State Board of
Equal~~zat:ton, shall be per:rormed b;y ·the City Co::.nc:n of the City
of' Pa:to. Alto. All other p::-qyisic1m; of the t'Sales and Use_ Tax
1 Law" her,eby 'adopted, . pr<>viding f cir the perf orma.nce of off1c.1al
act1on~on t_he part of _the :)tate E1oa.rd of' Equalization, shall be
.pertoi:omed by the Ci._ty Tax. Gollect o:::.
. The C:tty of P8',lo Alto shall be deemed substituted for
.the State of California wh~mever the State is refe:r•red to in
---__ z&id "Sales and use -Tax Law.'!
-______ . _The City Attor·ney of Pa1o Alto shall be deemed sub·-
-st:t tuted: ·for the Attorney General whenever the Attorney General
is ref"erred to 1n· -said "sa:Les and Gse Tax Law. :r
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The: City Aud'!. tor s-hall 'b1: deemed substituted fO'-' the
-Sta'te Controlle:i• when.ever the Sta.ti~ Cont::."<:>l:ler or State Board
of Control. a.re -ref'e:-red to in said "Sales and use TSA L;;;·.w."
.. The Cou.nty of SarLta Clar-a. ..shall be deemed su.b.stitute-!i
for the Count;>i~ of sa:crw.e:it:o wheneve1" th.a County of Sacramento is -
referr'6'd to: 1n s,~id "Sales and·· Use Tax Law."
, :-_ Section 5. EXEMP1'IONS. (a) In addition to tho:se exem;p-
tions· contalned in Fart· I of Division 2 of the ·Revenue and Taxa
tion_ Cod.e of the State of C:al 1.fornla, included 1n this ~::>rdinan1~e by
re!."ei·enc~, there s:hal:i. be excluded from the computation of thei
-t,ai~ · g.ross receip~s _rrom:
_ . _'fi) ~ies made tc1 or by the St'.ate of' Californ:ta or any
agency __ dep_a1"t:m:ent, __ pol1 tj.ca.1 subdtvis1on_. d:tstrict er m1mic:!.pa1
corpora .. t:fori therepf;
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.---. · -_. (ii) Sales oi" pro~rty ·~o be; cor..sumed in;i or :lnc~r-
•-:IJprated fnto the er.~ctio.n,. constri~ct:!.on, repair <:>:::" al tel"ation .
ot either publi.c w-orks Or' buildir .. gs b:elonging "CO OJ:' being C¢n-stru,6~;·e,d by or on b-ehalf of', or f'f:ir the use of the United Stat~~s . Government; -the sta~e of. Ca11forn:La or any agency, depa:1:-tment ~ -
.. ·;
-p-oliti.cal subdivision.; district oir public o.!'" munic!pal ~:orporai~ion
of t:he State·; :
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' ' I (iii) Sale:$ m.ade p.1ireuant to .contracts actually e:ice~:ltied
. in go~ :fai:th prior-t,o. th.e e·fi"e.ct.ive date of this ordin:ai~ce;
... (1~~) Sales of' mea~ls~·food an.d
eommc:n ~arr:f.i;rs oper:a.ting :1.nto,. throt:.gh
· .. or t·o .points> outs:tde th1s c:ity .
' dr1:r...ks sc1ld or s~~rv·ad or.1.:
or out of the ci1;y .. rrcm
. (b} No·. ·tax shall ~e c~tte r.ereu..~der i.f a :sales tax, p1).rc:~se
tax,, us.e'. .tax, .o~ pur,::hase and use tax imposed by any ot~1t~r :ity .
o:.~ the; Stat~. c;t:-~calif'orn1~~ has beep. paid on the same t::."ansa:tion~
. :Seciioil 6. ADOP~:'ION OF RULES AND REGUUT!O?iS B:t R~ER.ENCE. !N7~.cRPP..ET,A.TI'ONS. 'l'h~ rul~~i:1 ·and .regulations o1"" the State !Bo~ard o:r
Equalization.as am.ended a.n.d in force and effect February!l4, 1949
· pertaining to the interprE~t:ation, · admin1.strat1on and enfc)rc·,~ment' of the ''Sales '.and Us:e Tax I..aw," .insofar a.s applicable, exce::?t
Rule No .. 55 {Seet.lon 20!5,, T:ttle 1$, Cal:lforn.ia Administi~at.lve i
Code, Sales &: Use Tax:) shall apply in the: interpretation, of this:
<)I"d1.:n~ce. tiii~.11 .s.pec:tt''1ca1ly abandoned by the rules an? l~eg~:J.lat:i<>ns
ado.Pt+?<i ·:ov: the Ci ty··1~ounc:L1 of Palo' Al to .pursuant to tni~~ o:rd1nax1.ce.
The \•tord 1tc·1ts7· shall be de~emed subst1tut~ed for the word 1"S"~ate11
I wh~never the ,word· 11 s·~ate 11 s.;opears 1n said rules and regu.J:at..tons. : , . , I ,
. " ·-. !n lieu 'or'.~;ule No. 55~ spec:lfically excepted. .Sfbn"re,,
the f911ow1ng 1rit~:&:;;;=-etat:Lchs shall apply 1n tb.e adir.1r:.1st:r~.-;:ton
.of .th!..s: ordinance: · .· . · ·
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(A) ·The sa:Li:?s. ta .. x does not apply to sales of pr:op·1~rt1
.wh1c:h :~s ~
. ,: .... ·. ~·. (i} Impo:::•ted ·into this c1ty frcro. a foreign :country
. arid sold.. by th~~ :tmp6rter · in the origi:rial pacl{age in which: import<:~d.
(ii) Sc)ld to, foreign purchasers for shipmenit ;tbroacl
and ~J:e,li:v·ered .':c.o a shi.p., airplane, or other conveyance furn:Lshed ·
by the'\pU:rcb.a~eI' f()r the pU'.t"pOSe .. Of carrying the property' abroad I
a."'ld ac·tually. Carri.ed to.· a f•~reign de.stination, ti i;le and COJltrol 1
of the property pa:1sing to ~~he .foreign purchasei· upon delivt.~ry,. 1 and no portion of .the. prope~:oty be! n& used or cons1.uned in th.t~ ! Uni:~ed States. Copies o'.f U .. s. Customs ShippE::rs' export :ie(:lar-a-\
tions· tiled w1th the, Collector of Custo.rci:S must be obtained and re~
tained 'b;;i reta.iler·s· t::> suppc):rt deductions talcen ur:~der thi~ para-
g:-aph~· The ta.--c appl!.·ed' t:6 the t.:::-a:nsact1on :!.!' tb..r~ property :ls .
d!.verted .in tra.."lsit: .. o:r :for .a~ reason not ac-:=ually delivered. o:..i.t-:
side:.·-;;ne City i;iursua?:1t: to tbe contract of sale_ or not sr.J.;ppi~d :
abroad. by a ·fqreigr,;, p1.u-cha3e::r, regardless cf docum.entary 1ev:Lde.:ice1 , held., by the retailer 1".it d:ellvery of the p:rope::-ty to a car:r1t~r 1
for shipment outside ::.he Ci:ty, or to a foreign purchaser fo;~ s~ip~-
ment .abroad.· ' !
~·~ .. . (:111) J1a1led by the S:eller,, pursuant to the c(m-tract: o.f sale, to _per·aons in. 1;r .. e arme9-forces at points O'l.Lt~~ida ... ,
c:cntinental Uni t.er.i States;.. n.otw:!.thstan.di.ng the pro,perty ls ad.dce.ssed
in .6are o.f the Po'stma~ite:r· a.nd tornarded. 'by i1ir::. to the add:t""e:~see. ;
Wl:e.n mail.' .is ~addresse<i tc. Army ?·ost Offices (A/B/Ol s). in ca~.:-e of •
the·: Pqstmaster o::-to naval forces addre.ssed in car·e o~ the l?os t.-
.ma:s~~elf, :i'..t will be pl .. €~sumed tha.t 1t 1.s rorwa:"ded outside
~ · Cal:tf:or.nia •. · ... ·The sell<E~J:" must keep records showing !::he names an1
: addresses as .tb.e:r· app~1ar -:;.r::. the mailed .ri.atte1" a.nd :should ke~:p ~v:l:..
dende :that. the· rriailinE was cone .:t;y hi~!-
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.. . . (iv) .Sh!.pped to a p·:,,int outs1.d~~ this Cl ty pursua:it
. trJ the co:ntz>act of .sale ';.;he·n · t:he pl•operty ·is marked for export,
ax:id de1ivered by the retail~~r to t:he "cont:racting o:f'fic1?:r", '
·( off'.:tcer in cha~ge," "port qu~~rte:rmaster,"" or other off:lcer of
the United Stat.es for. t!-.anspo!-t:a:t:to:-;. a.."'l.d deli very to th1~ pur-.. ·. I chase~ at such a point. •·
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(B) The sales ta.x. dc)es inot apply to sales of airplanes,
and· parts ancl equipment tor a:O.rplanes,, transported to a, point ,
" .. outs:tde thi.s .:City purs.ua::'lt to the contract of sale when such
p.ropert:Y 1s del1ver~d.'t0 the trn1t~~d States Art.rzy C•:irps Ol .. any .
o.the:i:~ ·agency Ol". :tns~rum(~::ita.1:!.t;y o:t the v::1 ted States for tra:ls-~
por:tation and delivt:ry t:o the pur<~haser or someone designated \
. by ti.:i~m at that, poirlt. · ·
. .
· · (C) ·The ~ales tax dc~es not app:!y (either. in interstat:e
or 1r~traztate cQD".merce) to 11$ales of property. shipped from a po:tnt
outs5.de t:r.e City oJ: Palo lUt6 to a.. purchaser :inside the City ofi
. Palo Alto:: o:i· to th~ reta1le:c' s agen'f; in the City of ·Pu.lo Altci,
· for deliv~ry to the purchaser, ~~r. none of the elements <>f sale/
othe;i· than .such delivery,, takE:s p1ace j,n the City of PaJ~o Alto.
. . . ' . . ~: . ).Thie sales tax does 8~ppl:r (either in ~.nterstate or int:ra
stat_E~ comner1~e).~:·to sales,. <'f p:-:•opez·ty shipped from a point out-:
si.de O:f the q:tty of Palo Alto to a purchaser in.side the City oi~
Palo. Alt.:0 1
/ O·:r t::c the ret;s.1ler 1 ~ agent in the City of Pa:~o Alto,:
for deliv~~ry .to the purchaser whe~:"'e any eler11~nt of the sale~
in addi tf6n to such delivery, taki~s place 1n the 01 ty of Palo , Alt.o .. : . .. .··.
"'Element of Sale:1 if; hey•eby defined to lnc::.u<fa solic:t:ta
tion .q; .. ar~ .~:order, the a~c:ceptaw:;e of arr order, the giving of an :
ordei~.; :whe·'t:her such orde:r is s;iven 1n person, by telephone or : oy .rri...<til, or. th~. payment ·:)f. th€) :pur·chase price.
. ·. Sec<:ion '.f. Vl::RsATIM EXc1mrT.S SHALL NOT EXCLu"DE BALA.."'JdE.
. The" 1nclu~1p.n' 8~ 'any cJ:~;;;t. se.' ,l:iO:Z:Ot:Lon or part ofa+.· . ,, state SalE~S
,and T.Tse·'rax.Law,t Part 1, D1v:tsion 2 of the Re·11r 1.and Taxatic>n
Code of the 'State. of. i~al.1f¢rn~.a, en~ the rules <~. . .. egule~tions c~f
the_;8tate. !k'>a:rd oOf Equalizati<>nr Yerbatim in this ord1n!mce
sh:,ill. not in ;or of 1tsE:;1r be deemE~d to exclude any of t.he remajln-·
1ng provisions of said. ",Sales and Use Tax Lawit or rules and
regu:Lat:tor):S that are made a part hereof by ref <:~rence only.
Section 8:. APP.LICATJ:ON J~OR ,PER.~IT. E"-i"'ery perscm des1I~1ng '
to e:1gage in or conduct 'bus1.nE:ss as a. seller with.in the City o!i
Palo Alto,. shall file wj!~ th the City Ta-'1:. Collector an appJ.1.cation·
f:or a p.erirl.1t for each place of bu.a1ness from whicb taxable sal€:3
, will ... be ma.de~ Every applica.tj.on l~or a perm.it shall b.e ~de upcln
a. f~~:T.I presc:r;1bed .by the. C:tty Ta...x Colle~tor and s!:.ali s~!t fortb
the ;name under which t?le applj.cant transacts or intends to tranis-·
act busines.af·. ::!;he location of hi~ .place or places or buH!ness, ar:Ld
S'tlCJ:;. o.tti.e~ :tri:rbrmat1orf as the. Cit:r Tax Collector n:.a:t require. TJ:1e
aP;p·l:Lc:ati'on ... 'Sh8:11 be ;slgned b.s thf! owner., :!f a natural person.;
1n the case~:::of'.a corpo1~at'1on .. o.y cl.n · execu.t1 ve officer or some per-
son ::i:pec:tf'i:cfaily .. autb.01'.'.1.ied by 'th~~ corporation to sign the . •.· ~ appl:;Lcat1ori;: ':t·o>wh1c-h sha'll be~. ~.t~~ached the writ:ten evidence or:
h. 1s· .. :·,~·1ith .. o.·1 .. 1·~y: · · • .""" ··"•:!•;I.~ ' •cJ.,P-,'-_,
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' 'Section.·' 9 ~· ISStJPJqcE AND DISPLAY OF PEli~IT. Af•ter cor.t-
p1.1anc-e with 'S'.ection: 8 of ·-this-o:rdinan·ce by the. applicant, the ·
City: Tax Collector shall gtiant and issue to eacb applicant a
.. : sepa::-at~ pe-rmi't fOr· c~ach plac~ of business from which taxable
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sale& w=:ill:, 'be;:made~ A peri:r.ci1; :ts not <i~ss1gnable a:nd is val~Ld
·.only 1f:-0r· :the .p.e.rson in who£i.e name it .~ls issued ar.~d for the:
transadt:ton. of busfr.-ess ·at t.he plac.e designated there-in; p:i:-o
v1ded, :however; a cr.:.:1nge of 1ocat:!.on naay be endol:~sed upon 1:he
permit J>s .the City:, T1ax Colle<!tor~ The: permit s.hall at all
t1me·s 1::~ conspicuously displayed at tbe place fo~~ which is:rnec.
' I ' • . -, , .· , I
· •.. · Section 10 ~ PERMIT FEES~· At1 the timt:> 1;)f.' maki:1g an
appl:tcat,:ton · fo~r a pe:Mnit, an(i at the t'~e ;:l change of 11.::>cat ior:.
1s endor~~ied. upon a P·1erm1 t, the applicant for a perm:? t o:~ f'<>r a.n
endorse:n(~nt: of,': a· c~hahge of· l<,cat:ton <:>n' a p<~rmit .'shall pay t~
the Ci t:r ~rax Col lee t:<.:rr a fee of' $1. 00. :
Section 11 ~ RZVOCA~rION OF :?&'ql'l;IT. Whemever any .p·~rson
fai.ls t<i :qomply w1 th, any .proid.s .. 1cns. ::.f th:!.s: ord1Lnanc:e or t.\ll:i
rule or,:re::gtilation adopt1ed pursuant hereto .. the City ·T'a.x C<::>l
lec";;or up~:m.: hearing:,, af't·er g:tv1ng the person ten days' not~l·ze
Jn :wI"1~~~n:g< specifying th~ t:ime and place of hear111.g and recr.i1r-
1ng :him to show cause why h11s per.n11t or perm:!. ts should not. bt?:
revoked, me~y revoke .any 1:;ne 1:;r: more of the permits held by ~:he
person. T111e notice may; be sierved personally:, or by mail.
1·. \ .
• , Section· Jt 2. R.E1rIEW OF REVOCATION BX BOA..i'ID OF LICl~SJ:i
&!.""'VIEW. · TQere · tii t,;ereby created and es1:ab11S.h.ed a Board oj~ 1
Llcense :R.ev1ew / cortsis.ting of th.e Mayor;; the City Attorney· a."'l.Cl
the City "'ud:1 toi"' .. · A pe:'::i.on w·h·ose perrr.! t has been revoked may,:
.'!o'l'lthin fJ.vei,.dD.ys >fc,.llciW!.ng s·~ch ~evocatj~on, .tile with the Mayeir>
· ar,: appeal f()r re"!1€·W. c•f th:e re1rocation by. the Board of Licm1se:
··Re,:'1/'1ew. Thei Board sha~11 the:n l1:6J..d a hea~r:l.ng not more t.han \;en! ·aays aft1:?r f'j:l:tng c1f t:he, appeal, after g:tv1ng: the perm.itteE~ at
l~as-t th:;:-ee days' not·tce in ·w-r:J~ t:tng speci1fy1ng the t1m~ and pl s.ce
·. oft the hHar.ing. · The :1ioard may :'e:stcir>e the permit or uphold ·ch~
re:vocation., ·
._.~·
i Section 13. RE~TIEW OF'. Rl:."'VOCAT!ON" BY C!Tr COUNCIL.. If thh~ Board· of -License Hev~~.ew upholds the. rev.ocat:lon,. the pe1~aon
ma:;r, witr:-ltn ·five .da.ys Rfte~ receiving the ilOtice of the, dec:~~S::1 '.'>n , 6r 11 .the :Bclard, · r±J.e.:~:1th the City Clerk an appeal for reviellr of
th~~ revoc:atic•n by the: C.1 ty Council. The C! ty Co•uncil shall th·!n
.hold a hE'.ar!ng !1¢.t nk>I'e than fourteen days after the pe!"SOil i"..a:3
ftled ,his appe'aF w!:th th~~ City Clerk, a!"tiar giving the 9erfH>n
at.;: least tm•ee days:•. nottce in writing specifying the time: Et.nd
pla:ce of": ~he ;near1:ng.. The aci~i,on of the City Council. 1:n ~~~~to::-
ing;·:the '.'p~rmft or t(phc,ld.f.ng the revocation shall be f:tn.a.1. !
'; • ', ' '.·. ';' J I
.$e<:{t1or. J.4. Rfil!EWAL OF PEFl'Pi!IT. The c11.~y Tax CollE1ct1'r
· :iriay ,iss:ue a rielir pexim.1 t; tc) a pe!"son whose pe.rmi.t has pre;vio~~~:ly
-been revoked):.provj,ded that he is sat1.sfied, tha.t such p:ers(:m w:lll
comply wi"th :~he~ prcivi.::~io:r~s of: this ordinar-..c~~ and rules ;and 1 re~.t-
lations>' ado;~rt,ed pu1•su~mt thereto. A seller whose perr.11t ha~; bi::en
p:tevj.ously, :t>evoked sh~Lll pay the City a fee of $1. 00 f:c:r th.E: rn
newal or is:n:iance <:1f a pe!:rmi t A
·,, .... ·· . . '· sJ~dtion J.;5. UNl~WFUL ACTS. A per•son who enga:ges :tn
bus1.nes~i ·as)a: se:tle;r,·:~ t;he City or Palo Alto without a: p~~:-nlit
or(.pe:i:'Yn:tts ,, .. o.r a1~t.E:r <f<: pe'rrn.1 t has 'been suspie~ded or rE~v·oked and
,beforl.~ the .renewal or is~;ua.,.ce of a p·ermi t :1' and each <>f'fic~~r o:-~ any CC•rp:orat~on Which. SO engages in bus1.ness, is guilty of ~:;
misdeir.ieanor. '
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· Section J.6. DUE DATE. The ·~ax return shall be f:Lled
w1 t.h the City Ta£ Col:~ector and the t;uces imposed by this <)t'd.1 ·
nance lu-e due~ a.."ld payable· to tile City Tax Collector on or hefoi .. e
the· 1ai:Jt day of thE! month next,~:succeed.ing each qua:'terly pm:·i.od,
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t.he f:fa~st quarterly paymen'.: t10 bt;: due . an<i pa:-rable under this
. ordi;n~tn<:e on th~ 3l:st . day ~:;f .ruly; 1949. The Tax Collector
;ma,y r(:~<ru1re returns and p;a;nnent: c1f· the :a:i:11ount of taxe~s for
q,u~rt{:~rly par1·:)0$ o:the~ th;m. cale:ndat~ cr..:t~l~rters dep·en.d1ng up.on
''the: p~~·1nc1pal place 01' ·;,r'. the nature· or the t>usine.ss of' the
· sellel' or retailer ;:(,.r · 1Thiiy. :::>equirE1 ret.urns and pa;yrn:·en1: of the
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· a."tlotmt of taxes for ot.hi~r 'bhan quarterly periods.
Section 17. R'.E:IM:BURSEMENT. The tax hereby :tmposed
shall be col lee ted ·.by tb.e .1:-etail.z:r from the cc,nsum•:r inso:rar:
as i't can be done: .
Sect.ion 18.. UJ~LAWFvL A!>iJ1o..:RTISING. It is unlawful j~or
any r.c:~ta:!.ler to advi,;rt1:5e or !'lcld out or stat..:: to tb~ i:iubllc ·or
to an!~· c:'..tstomer .• cirectly or. i:ndj~!"'ec~ly, that t'he ta.:!C or an:); ,
part ~.~hereof will be as:iumet"i o .. '.\' ~~Lbsorbed by the reta:ner or ·:
that. ~.t will not be. ~~dd·~d tn the selling 1:-.rice1 of t:hi:-prope~t:y
Gold.or t.ha:t~ if added, 1-t o:r ;a,h.::ir part theJ:>ect.f' wil.l: be :r-efunded.:
Any .Pe;rson viola:t1n:g .an:t p:r1::>vi:s.1on of this se~c:t:ton ii;; guilty or·
a mi sdt:!i'leanor.. ' ·
. . Section l9'· ·:3ur:r FOH S~AX~ .ti.11 taxe·s her:e:by levied:
··· zhalJ. be payable to the C~.ty Tfa.x C611ector and any !clv:tJ. suit:
· t.or the :::!011.ect.ioi:i ther1~0f may b~~ .i"1led in any C:OUr't Of compe'!
.·. t~nt .r~~r,lsd1ction 1n thie State of' Californ:ta 1 and the C!i.ty
· Attorn~y of said ci.ty sh.all pros~: cut-: the .ac.t1.on.
Section i:b_. RESALE CE:R~~IFICATE. 1rhe· City Tax Collecto:r may .at his option accep~: a Sta.tie of Cal:i.f'ornj~a; Resal1.~ Certificate
as ev~>oe11.ce · th::i.t ai'.,:;r sale is not a sale at· i:-aetail, ot• he rrsay in
his d:i.s:cretion·-reqt .. :lre · <m .af.:fid.1lvi t from ~~bA~ seller :~etth•S
forth f'.i:uch 1nformatiori i:-es9ect:!J:1.g such n~,le as he dec~mr.: nec
essar~r to determinE'· .the natu.::-e ,;:if 3uch ~:al(~.
Section ~:~1. EXTEr{SION' o~~ TIME. WADlE.B. OR GONPROMISE.
·The. T~:,.'1: Gollectcir ~:;hall have power:, for good cause shown, :to
e:<:tend :t"'.or a per1oc,i of ndt t;o e;x:ee:ed 30 da~,.s the t,ime f'or 'inaking
.. any r~'it;u1.11 or payi?lg an:r a::nount :requ:l",i;"ed to be paid ··unc~er this
ord:inc.mce, ,when re~iuestj?d so to do in writing, before the i same
·oecom~w delinquent .. Th~a . '?.a..x ColJ.(W;to:l.'. may, w1 th tl~.1.e w:r·i t te.n
appro't•:a.1 o~; the ·c:t.1:y At :::.or:::.ey ,7. w~dve i:>r comp.romise any penalty
O.!*. 'irit:~rest :,1;hat, W\:)UJ.d otheit'W:i~H:~ aCC~.le u.nder the provj Si·OnS Of
.·this (11~i·nan\!e~ Ti1e Ta:< c.nllec.t"r sh.:~11 :make and tran::m:t.it to , . ·. , '·. !'· ' ' . , I
1 the Ctt:;r :-Copj':tl'.:11 q;:;uarte::"ly :·/ a ch~tai.le,:l x-epor•t of ar.,:;." st;.ms:' so
waived or: co:ri:pro1n1:::.~d w:Lth: the rE~ason.r; therefor.
. ··~· Sec;tion ;2z~ D:rs?1)S1'.TIQM· OF '.PROCE'.WS. A11 mor:.1~rn collected
under arid· pu~'~sua.:..~t to the ~provi~d.ons of this ordinance shall be-
. depo.slted ·and paid Into the GetlE'~::t"al F·La:nct of the Ci.ty of Pc~lo Alto.
I' '•'
:section 23·~ DIYQ:LGING OF INFORW~TION FOF:BIDDii:N. It is
u..Yila-:wful ro_r· ;any orri.¢€':r-(>:f:" emp:toye_e or the City c)f P;~lo P.~lto
havih,£; an ·adin::tri.i:strativ,e; c:·:lt:r Ul\Cler this c)rd1nance to :i:i1ake: :k:nown
. in a.ny<·ma.nner whatever-'the-b~lSin.t:~S;S a.ffairs.7 operations~ dr in
formation .obt;:;.ined by a:n 1.::'lvestt(;a~ticn of, record.s and e:q1;.1pment
or·: an~·~. reta11,~r. or any other per·~r6n -~··1~~1-c~ad or cexc~im~c: 1n the
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dischar•ge 01· of'flcial dt,tt:r;) or the amount; or sotlt'ce of incorne,
prqfits:, lo~~ses, e.xpendituries, or any part~Lcula1• thereof, s~~t
' for.th =or d1sclos1~.d in any r1et:ur11, or t:o peJ:':m.1 t tm:y return Qj~
copy thereof or •my boo~ <~Ol:1.'ta.1n1ng any <:ibatract ·o=: particu:Lar·s
thereof to be s:e·~n or exrutdned 'by any pe.r·scm. However 1 the
City Council may, by 1"'e.s0Jut;ion, authori~:e ,exim.1nat1on. of the
returns by Federal or Sti.te officers c::r e~mi; lo:/eE~s or by the
tax 'o,ff:l.cers · of i~his c·r a:ny :oth1:-r city i!' a . rec:tprocal arrange -
ment .exists~ .. Successo~sJ, receivers, trl.Jls·::eer>,, exe 1cutors,
admin~ctrators,, c:i.ss1gneesJ, and guarantors:,: 1.f dlrectly interes::.ed,
. may :pe· g1ve:n :tnf1:.:irmat:lon as to the ~i..tems i:'rclude~ct in the meHsu:-e
an(! amounts ·of any Lmpa:ld tc:tx or amounts ot tax. :required to be
colle:cted, Jnt.er~st and· pe;m lties .
. , . '.· . Section 2t~. PENALTIES. Any pers.:m required to mal:e,,.
rer.i:de·r;: s1gn or ver:tfy a.11y report under th12~ provi.si1jn3 of this
ordir•ance, w:ho make:.s any, false or fraudule::·Lt l:-eturn .• with :tntent
to defE:~at .or evade the dete:r:'l'llination of. an amoun.t due and r(:qu:~red to be .1>a1d hereundi::::-, · :!. s guilty of a ni.1 sde1~1eanor,, and upon c:on -
v1ct1od ·thereof shall be :punishable by a f1ne ot not more tllan
$500. 09 or by 1mpri sonment: for a period of: not more than s1):
. months,,, ol" by both such flne and imprisor.m~~t1t ~
.. · .. · , . Section ZS. SAME. Any person, _fjLrm 02· corporatlor;
violatlng: any of the tez•nw of this ord1nc:1..."1.ce sh~\ll be deemec. gull ~;y
i>f a m:tsdemeanor; afiid upon conviction the~reof shall be puni~ ha1)le ·
by :A'. :tine of not moi·e tha::~ $500.00 or b;,1 in:i.prisorune:nt for a pe:•iod
··or :n.of mo.re than s:tJ~ months, or by both such fine and 1mpr1::oru~ent ..
. ' .... 1!• '
Sect:ton 26~ S1!:v1~RABIL!TY. If an~,. section, subsect101~, sentience,~ clause_. .P~l:rasc;i, or portion of this ordinance 1s fer :. .. ny
re:as;on. held. to be 1?ival1d or unconstitutional b;r the dec1s1cn of
a.."'l:Y court ,of corilpet~~nt ,j'ur1sdict:ion, suc:h dec1s:lc1n shall not
affect·: the. va11a;ty •of the ·r1~ma1n.1ng po:::--t1cms o:r this ordinancE.·. ,
The CoU:nc:tl of th:ts, City :her~::by decla.re:s that 1~= would have adc..pted
t.r:l1s· ordf1iance and e~.ch ,s·~ct:Lon 1 subsec1;1or::. sentence,, clause~,
I ] ' • · ·• p~:rase or portion 'the~reo,f 1 1i:•respecti ve c)f the J:'act that any or.e
o~ more sections, subsectlons, clauses., :phrases or portions be
.de,clared .1.nval:t..d or 1;1.ncon:s:ti tut:l.onal. , '
:.·. .. . The above <and f~::>reg<Jing ordinance was du,ly and reg1:1lc;rli
1ncroduced at a ~eg;u)Lar m;;:etj.ng of the Council Qf the City o:f'
·Palo Alt'o on Mor..da~t, ,: the 14th .day of' Febr:ua:t'·y, 1949, ei.nd was, t:r.,ere
<i:t·:er, cin Tuesda;r, the lst day of March., 19l~9, duly and regulaz ly
· pal;sed by the fol lGwln.g yi::>te ~ ,
AYES:
NOES:
. ABS-EMT:
Bentrott, Blois, :sc~la"lder,, Cashel, I<'r-l:ed.'llan., Gaspar,
H:!.11, Linder, Merner, Mitchell, Montr1,u11 7 Thoits.
None.
• . : • . . , • , . . . . . , . . ,~PHOV.:ID : _ l~TTE3.''~:J.:l~' c:,: , £/ ;f.~.t_
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:I:, 'w:!'N!FRED KI , ~~~; Cl•~rk of thei C,:tty of Palo:. Al to,, here
1
b;r
· C-ettif'.t· · tha.t the above and f <:lregoin:g ordinance was duly a...·1<:11
. ~gul:arly p~ss€!d by the Council of ~he Qi ty of l?alo Al ~o, a,s follows:
:E.:!.rs.t :::~ead:!:rl:g ·,en the 14th da~:r of Feroruary, 1949 ;: ·• second rea:d.tng and
: : passage .. on, th~ lst .day of Mai:.~ch, 1949, and was t:~ereafter po:;;te :i on
·the bulletin board at t:1e c1 ·~:y hall. ·
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