HomeMy WebLinkAboutOrdinance - 343-1926 - Ordinance Levying A City Of Occupational Tax On Every Person, ETC. - 07/08/1926o.RDIHAWOE BO. 3 ¢! .
A1:1 OHDlliAliJCE LEVYING A C.l:TY OCOQ?ATIOlT TAX ON ~RY PERSON• FIRH ,
P.ARMRSHIP., CORPORATION• ASSOCIATIOlJ. RECEIVJ •• COHMOB LAW TRUST ,
THOSE ORRATtN'G UNDER A DICOLARAT'ION OF t'RUSf f OR OTHER CONCERN •
tmLL.mG AT WHOLESALE %lf IBTRA81'AfE O~CE IN THE CI'fY OF Lu:aBOO!C
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ANY GASOLIHE: DUnfmG WHOUlSALB SELI.l.NG SO AS TO INCLUDE BAIBS
IN IHTRASTATE CO WBROE TO THE lmTAlLER: DliPIHmG Im'l'AILER TO IB·
OUJDE SALES TO THH OONSUJIER m ABY QUANTlnL DEF mtlfG WHOLESAI..'E
SALES SO AS fO DlCLUDE TRANBACTIOBS WilEim fHE TEXAS REFINER, COJ.t,..
POUNDER, l!ANUFAC1'URER, BI;nm'DRR OR PREP.AltER JWUt.ETS ITS GASOLD.m
A'l RETAIL IN IBTRABTATE COUUBROE AND TO INCLUDE SALES OF lJI•
PORTED GASOLINB lN DJfRAS'.rATE OOll!mRCE BY THE RETAilER WHERE
GASOLDm IS MOT SOW TO THE RETAILER SO AS TO SUDJEC'f THE SELLER
TO THE TAXJ ENACTING mE JmCESSARY PROVISIONS TO ENFORl\J:I 'l'HE COL•
LEOTIO.N a&' THE TAX AND TO ACCOUPLISH THE PURPOSB OF THE ACTl
REQUIRING REPORTS TO BB KADE AND RECORDS '1'0 BE KEPT AND PIDL tiT-
tmG INSY£CTION Olf SAllE BY PUBLIC <:m'F ICIALSi PRESCRIBING PENALTIES
FOR F'AD..URE TO OOHPLY WITH 'l'H8 ORDill.AliCE' PROVIDING FOR mTERRSI
OH llELINQUEft TAXES AlfD PEJI.ALtmSa JI.AKDG DISPOSITION OF Tim TAXES
COLLECTED; PRO'IIDnTG :FOR SUITS TO .ENFOROE THE ORDmANCE; DEFilimG
GASOLililH DECLARIBG THE LEGISLATIVE mTEHT AS TO PORT 'IONS OR
SECTIONS or TJm ORDINANCE: DEFXNDTG PERSOlf AS USED m THE ORDIBABCE:
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llE lT ORD4nmD l3Y THE OI'lY COUIIISSION CB tHE CITY OF IDBDOOK, T.EXAS:
Seo,ion 1. Eyex:,y person eeUlng at wholesale in
1n~raatate commerce in tbt 01ty of Lubbock, texas. any gasoline
ehall pay to the Oity of' Lubbock an occupation tax equal to on«:•
half of one oent per ga llon ot all auob gasoline so oold b,y eucb
person. Such. tax sball be due ond payable at the office of the
Oity T~ Oolleotor ot the City ot Lubbock on tho 26th d~ of each
mQnth, baaed on such ealea made during the calendar month next
' :o.reo.e41Nh Eyery poreon eo selling gasoline shall, on or before
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State (or. if other tlian an 1ndi T1dual, a.o no.rn to by 1te president,
aeore\ar.y, treasurer. or other du~ authorized officer, or by
ita representative in charge of ouch intrastate sales of such gaso•
line in the City of LubboCk)~ on auon forma as ea14 City Tax Col•
lec,or ot tba City of Lubbock shall prescribe, of the total number
ot gallons of gaeoline sold at wholeeale 1n intrastate oamme~ce
in ~he 01~ of Lubbock b,y auch pereon during i.bo next preceding
oalenclar month. Tbe \em "selling at wnoleealct• or "aold at
wholeeale" or. "ealea at wholes.ale" aa u.ee4 ln th1.e law eball 1noludet
1. ~ and all sales ot gaaolirle in all7 quan,lty wbatsoeYer in
!ntrastate CODilleree ln the .,01~7 'Ot ~ttbbook \O ~e retailer \o be
sold by' aucb retailer $o the consumer in 11:17 quantity v bataoever,
a. An:! and all sales ~o ~9naU'Dle~ in int:raalate ooanerce in the
City of' l-ubbock of gaeoline refined .• oompoun4e4, manufacturtld.
ble!lded. or prepa.red in thia State where aucb aalea are made by ihe
person so ntining,. compoundiq, manufacturing. blending or pr.-,
paring the aame whether ouch ealea are msde 1n such person•a own
name ·Or ln the name of others or in •he name of a repreaentattve,
agent or employee ot auob. peraon.
I. An;y aDCl al.l ealea 1n any que.nti*Y vhatsoeYer to the COD8UJ18l'
1n lnt·r a.atate cCIDIIleroe ln the City CJt ~ubbock of gaaol1ne whieh
1a brougb.t into tbe State trom ou tatde tn• S'ate, except tna.•
gaaoline which is ao14 in intraatu·te o011111arce to thf! retailer far
aale to the consumer. the selling of lth1ch latter mentioned is
covered b.1 subd1v1e1on 1 hereof.
Failure of tho C1V Tax Collector of the City of .,Lub-
v ~.r
bock to (urn1ah af\Y pereon af'fecte4 by tb:la ord1nanoe wi~b a tom
for ~ report required to 'be made b)" euoh person aball not rel1en
such perecn of liabilit,r for penalti~s for failure to complJ with
this ord1nQJlce aa to any auoh reporti! E'f'er7 person required to
11lJill aa14 ~ aball koe.l> a comDlete record af all aa1e.s at whal.a.
auoh
eael') eacb/eale waa made; from wbat place such gasoline wae
delivered and the naae ot the place ot deUvery of same. All. of
which recorda sl,'Jall be opel1 at all timea .to official inapection
and -e~inat1on pf the 01 ~ a~ as! on. 01 'Y Attorney or Ci v
fax Colleot01'.
Section a. AQJ such person failing to keep such
record or reco!.'d.a ae henin required shall forfeit \o the city ot
i J ltJDtt! Lubbock a penal~ ot not less ~han 010.00 nor more than troo.oo
per da.t. Any person required to make any report under this law
failing to makti¥ the same in the manner or within the t1me preaecrib-
ed by thia law sball forfeit to th4! o~ v ot Lubbock a penalty of
not less t~n 010.00 n~r more tban 8100.00 per daT•
section a. An7 person required to pay an occupation ,
tax by thia law t~l1ng to pay such tax on or b•fore the date r
same ie due and pqable shall pay to the city of Lubbock a ·p~nal t1 /
y
of not lese thaD O ~o.oo nor more than t loo.oo per dq. Sate.\ .f./
' oooupation 1iaxel \.nau be placed in the city depoai.~ory to the
' credit CJt the street, 1mprovemen' fund for the acquisition, oon-
etruotion and ma1ntenanoe of public streets. all&ys, parks, storm
sewers, street lighte and traffic signals and service.
Seotion 4. fhe <at,-00l11Zllee1on, city attorney and
city tax collQQ-or shall be required to see that this law is
enforced, ~d that proper euita an~ prosecutions for that purpose
~ are speedily filed and disposed ot.
Section 5. The word •gaaoline• as used in this law
meana gasoline or gasoline substitute refined, compounded, manp•
factured, blended or prepared in wb.ole or part from :petroleum or
natural gas or in whole or part from any derivative fraction or
product of pe'trolema or natural ga.a; and sball include what is
cormnercial~ known as gasoline eo refined, oompoundecl, maaufaotured,
blend•~ or prepare4.
under a d.eola.J:atiim of trust • -or other concern by whatever nue
kno1n or ho wsoever organized, formed or created.
section '1· It 1 s tlle purpose am intent of this law
to le'f7 an oooupation tax .that will not opeat.e to 'burden the
indllst:ey' w1 th the tax every-tiJDe any particular gasolim 1s so:tr,
but to place the tax on only on• tr1Jlsact1 on as to &Jiy J&rticular
' gasoline, to the ttP that the tax will bear equally and uni-
•
formly on tp.e gasoline indust17.
seotio~ a. If 07 eeC)·"-op. portion, olauee or sentence
ot this ord1nance ehou14 be hel4 to be unconstitutional. (')l' 1n• ..
va114 tor ~ reason. the reD8inder of the ordinance eball never~
tlu~le sa rematn in torce a.ud "e'ffeot,
STATE OJ' ·TEXAS
.COUNTY OF LUBBOO~ :
I, F.w. Groce, Secretaq of the City of Lubboak, -Lubbock ..
QQutlt1-. '~e·s~r"do ihet&by Q!rti:ry :that ~:the above ·ana fG)Fe~<iirig. is '
a true and correat aopy of Ordinance No. 343, passed by the Q_~;ty
aommies~on of the City of Lubbook. of record in Ordinanae Bo~~ 1.
page ··203". of the lvtinu1ies of the City of Lubbock. ·t 1 ,
. Given UDde:r my hand and seal of said City tbis 4 day ··o~ . ,
:July. 1926. ~ . ..
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