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1 ORDINANCE NO. .-27/ q
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2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING ORDINANCE
NO. 2696 ENTITLED IN PART, "AN ORDINANCE. . . IMPOSING A TAX UPON THE USE
3 OR CONSUMPTION OF CIGARETTES . . . PROVIDING FOR THE COLLECTION AND
ENFORCEMENT OF SAID TAX".
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5 THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO ORDAIN
6 AS FOLLOWS:
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SECTION ONE: Ordinance No. 2696, Section Six is hereby amended to
8 read as follows:
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"SECTION SIX: Reporting and Remitting. The tax imposed under this
10 Ordinance shall be due and payable monthly on or before the last day of the
11 calendar month following the calendar month in which the distribution of
12 cigarettes occurs.
13 Each distributor shall make a return to the City Clerk on forms
14 provided by said City Clerk, of the total number of cigarettes distributed to
15 retail outlets in the City by the distributor during each calendar month and
16 the amount of tax due thereon. Each such return shall be filed with the
17 City Clerk on or before the last day of the calendar month following the
18 close of the calendar month for which the return is made.
19 At the time the return is filed, the full amount of the tax imposed
20 by this Ordinance shall be remitted to the City Clerk. The City Clerk may
21 establish a different reporting period for any distributor if he deems it
22 necessary in order to insure collection of the tax. Returns and payments are
23 due immediately upon cessation of business for any reason. All returns and
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payments submitted by each distributor shall be treated as confidential by
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the City Clerk and shall not be released by him except by order of a court
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of competent jurisdiction or to an official or agent of the United States,
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the State of California, the County of San Bernardino, or the City of San
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Bernardino, for official use only."
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I HEREBY CERTIFY that the foregoing Ordinance was duly adopted by
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the Mayor and Common Council of the City of San Bernardino at an adjourned
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regu~ar meeting thereof,
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held on the /0#'
day of
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, 1966, by the following vote, to wit:
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AYES:
Councilmen /<;f"'~~14~~/'A--:: O;'/~/~/
,r <:0-v1fL- ',' /' / ,
~"7dz.. / ABSENT: ?''<'hh'/LV;"d;,/!;-vr /
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NOES:
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of
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approve the foregoing Ordinance this ~~~/ day
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7 II
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, 1966.
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14 Approved as to form:
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Mayor of the City of San Bernardino