CHAPTER 27
REMITTANCE OF ALCOHOLIC BEVERAGE CONSUMPTION TAX
(Added by O-1989; repealed by O-2110; interim O-2119; re-added by O-2126)
227.1.1 PURPOSE.
The purpose of this Chapter is to provide for the remittance of the Alcoholic Beverage Consumption Taxes collected or required to be collected under Ordinance No. 1989 codified as Article 1, Chapter 27 of Division 2 of the Torrance Municipal Code and repealed by Ordinance No. 2110 and to repeal Emergency Ordinance No. 2119 which provided for the interim collection of said taxes and to codify provisions therein.
227.1.2 DEPOSIT IN SPECIAL FUND.
All sums collected pursuant to this Chapter shall be deposited in the Alcoholic Beverage Consumption Fund created by Ordinance No. 1989. Expenditures from said Fund shall be restricted solely to capital improvement projects with priority to be given to acquisition of park land.
227.1.3 TAXES TO BE REMITTED.
The taxes to be remitted under this Chapter are those taxes levied and assessed under Ordinance No. 1989 for the privilege of consuming alcoholic beverages upon the premises of any retailer in the City. A retailer for purposes of this Chapter means any person who sold an alcoholic beverage or beverages for consumption on the premises upon which the sale took place between August 1, 1969, and June 30, 1970, in accordance with the definitions set forth in Ordinance No. 1989 in effect during that period.
227.1.4 COLLECTION AND PAYMENT.
All taxes collected or required to be collected under former Chapter 27, Division 2 of the Torrance Municipal Code, as repealed on June 30, 1970, constitutes a debt owed by any person who sold alcoholic beverages for consumption on the premises upon which the sale took place.
227.1.5 SCHEDULE OF REMITTANCE.
Each retailer shall remit by August 15, 1970, the total amount collected or required to be collected which has not been previously remitted to the City, to the City Manager or his designated representative, together with a statement on a form provided by the City Manager showing the gross sales receipts for alcoholic beverages sold to consumers, the amount of tax collected, and such other information as may be required. Statements and payments are due immediately upon cessation of the business of selling alcoholic beverages within the City of Torrance by any retailer as defined in Section 1 of this Chapter. All taxes collected by retailers pursuant to former Chapter 27, Division 2 of the Torrance Municipal Code shall be held in trust for the account of the City until payment thereof is made to the City Manager.
227.1.6 PENALTIES AND INTEREST.
Taxes collected or required to be collected by the retailer in accordance with former Chapter 27, Division 2 of the Torrance Municipal Code which are not remitted to the City Manager on the dates specified in Section 2 of this Chapter or as specified in former Chapter 27, Division 2, are delinquent according to the following schedule:
a) Original Delinquency. Any retailer who fails to remit any tax imposed by this Chapter within the time required shall pay a penalty of ten (10) percent of the amount of the tax in addition to the amount of the tax.
b) Continued Delinquency. Any retailer who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten (10) percent of the amount of tax in addition to the amount of the tax and the ten (10) percent penalty first imposed.
c) Fraud. If the City Manager determines that the non-payment of any remittance due under this Chapter is due to fraud, a penalty of twenty-five (25) percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections a) and b) of this Section.
d) Interest. In addition to the penalties imposed, any retailer who fails to remit any tax imposed by this Chapter shall pay interest at the rate of one-half (1/2) of one (1) 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.
e) Penalties Merged with Tax. 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.
227.1.7 RECORDS.
It shall be the duty of every retailer liable for the collection and payment to the City of any tax imposed by former Chapter 27, Division 2, of the Torrance Municipal Code to keep and preserve for a period of four (4) years all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the City Manager shall have the right to inspect at all reasonable times.
227.1.8 REFUNDS.
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 former Chapter 27, Division 2 of the Torrance Municipal Code and under this Chapter, it may be refunded as provided in subsection b) and c) of this Section.
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 Manager that the person from whom the tax has been collected was not a consumer as that term is referred to in subsection c) of Sec. 227.1.1. of former Chapter 27, Division 2 of the Torrance Municipal Code; 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 same is claimed in writing within one hundred (100) days after the amount overpaid, paid more than once, or erroneously or illegally collected or received, has been remitted to the City.
227.1.9 ACTIONS.
Any person consuming alcoholic beverages upon the premises of any retailer in 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 recovery of such amount.