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    Lightbulb The Tax Act of 2017


    ORDINANCE NO. 2017-2

    AN ORDINANCE PROVIDING FOR THE LEVY OF A TWO PERCENT (2%) SALES AND USE TAX WITHIN THE CITY OF LOS SANTOS, SAN ANDREAS; PRESCRIBING OTHER MATTERS PERTAINING THERETO; AND DECLARING AN EMERGENCY.

    WHEREAS, the City Council of the City of Los Santos, San Andreas (the "City"), has determined that there is a great need for immediate improvement of municipal services and for a source of revenue to finance such services; and

    WHEREAS, a taxation law is not listed within the San Andreas Code of Authorizing Legislation, nor the San Andreas State Constitution, providing the current levy of an implied one percent (1%) citywide sales and use tax;

    NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LOS SANTOS, SAN ANDREAS:

    SECTION I. Under the authority of the new Authorizing Legislation, there is hereby levied a two percent (2%) tax on gross receipts from the sale at retail within the City of all items which are subject to the San Andreas Gross Receipts Act of 1941, as amended (A.C.A. §26-52-101, et seq.), and the imposition of an excise (or use) tax on the storage, use, distribution, or other consumption within the City of tangible personal property subject to the San Andreas Compensating Act of 1951, as amended (A.C.A. §26-53-101, et. seq.), at a rate of two percent (2%) of the sale price of the property or, in the case of leases and rentals, of the lease or rental price (collectively, the "Sales and Use Tax"). The Sales and Use Tax shall be levied and collected only on the first $2,500.00 for each single transaction.

    SECTION II. Provided this Sales and Use Tax has been approved by the City Council of Los Santos, collection of the tax will begin immediately.

    SECTION III. All Ordinances and parts of Ordinances in conflict herewith are hereby repealed to the extent of such conflict.

    Section IV. It is hereby ascertained and declared that there is a great need to establish a stable source of revenue to finance vital municipal services in order to promote and protect the health, safety, and welfare of the City and it's inhabitants. It is, therefore, declared that an emergency exists and this Ordinance being necessary for the immediate preservation of public peace, health, and safety shall be in force and take effect immediately if approved by the City Council of Los Santos.

    PASSED BY CITY COUNCIL, JUNE 13TH, 2017.

    ATTEST:
    Last edited by LawMan; 06-13-2017 at 05:59 PM.

    Nixon Madrigal
    LawMan - Head of Government Management

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