Ukiah Municipal Code Art. 4 Miscellaneous Provisions

All amendments of the said Revenue and Taxation Code enacted subsequent to the effective date of this Chapter which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the said Revenue and Taxation Code shall automatically become a part of this Chapter.

(Ord. 511, § 6, adopted 1956)

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or this City, or against any officer of the State or this City, to prevent or enjoin the collection under this Chapter, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

(Ord. 511, § 7, adopted 1956)

At the time this Chapter goes into operation, the provisions of Ord. 428 shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed; provided, however, that if for any reason it is determined that the city is without power to adopt this chapter, or that the state board of equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of ordinance 428, shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one percent (1%) continuously from and after July 1, 1956. Upon the ceasing of the state board of equalization to perform the functions incident to the administration and operations of the taxes imposed by this chapter, the provisions of ordinance 428 shall again be in full force and effect at the rate of one percent (1%). Nothing in this chapter shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing by reason of the provisions of ordinance 428 in force and effect prior to and including June 30, 1956.

(Ord. 511, § 8, adopted 1956)

Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than five hundred dollars ($500.00) or by imprisonment for a period of not more than six (6) months in the city jail, or by both such fine and imprisonment.

(Ord. 511, § 9, adopted 1956)