children,orofstrangers?

Matthew17:26Petersaithuntohim,ofstrangers,Jesussaith
untohim,Thenarethechildrenfree.

Righton!

Areyouastrangeroroneofthechildren?

WelcomeSuckers,er,uh,potentialCustomers.Myapologies,Ididn't
meantoactlikearetailer.

After30yearsofthestudyoflaw,Ivedeterminedmuchofourdaily
livesisbasedonfraud,misrepresentationandextortion,nottomention
hearsay,lotsandlotsofhearsay.Idon'tknowaboutyoubutIdon'tlike
beingliedtoorrippedoff.That'sprettymuchwhatthiswebsiteisdevoted
to,exposingliesandfraud.Andthere'splentytoexpose.
Butoneexampleshouldsuffice;salestax.

Ifyoudidn't"haveto"paysalestax,wouldyou?Iftherewasnolaw
requiringyoutopaysalestaxwouldyoustillpayitjustbecausetheretailer
saysyouhavetoorinsistsyouhavetoifyouwanttoleavewiththe
merchandiseyouhauleduptocheckout?
 YOUHAVETOPAYSALESTAXWHENYOUBUYSOMETHING
OTHERTHANFOOD!

Everybodybelievestheyhavetopaysalestaxwhentheybuy
somethingotherthanfoodatthegrocerystore.Thisbeliefisnotsupported
byfact.Thebeliefisfalse.ThereisNOLAWthatrequiresthecustomerto
paysalestax.Thatmaybehardtobelievebutit'strue.

Thecustomerhastopaysalestaxistheprevailingbelief.Peoplealso
haveareasonablebeliefthatthecashierstheymeetwhenmakingpurchases
arecompetentandknowtherulesrelatedtotheirjob.Whywouldthe
thoughtcrossthemindofthecustomerthattheretailerwouldlieaboutthe
debttheretaileragreedtopayasaconditionofgettingtheirbusiness
license.Whywoulditcrossthecustomersmindthattheretailerwouldlie
aboutthelaw?

Everyonewhobuysanythingbelievestheyarerequiredtopaysalestax.
Howeverthisbeliefisnotbasedinfact.Thesameeveryoneswhobelieve
theyhavetopaysalestaxhaveneverseentherulesregardingwhohas
topayit.Ifeveryonedidtheywouldntbelievewhattheycurrentlybelieve.
Theprevailingbeliefispredicatedonfraudanddeceptionandthe
unwarycustomerissubjectedtoextortiontoicethecake.

Ifyoudon'tmindbeingliedtoandsubjectedtoextortionthenwhat
followsyouwon'tlikemuch.

Howdidyoubecomeliable(obligation)forsalestax?Howdidyou
cometohavetopaysalestax?Howwouldyoufeelifyoulearnedthatthe
RETAILERandNOTTHECUSTOMERisrequiredbylawtopaysalestax?

IfyoubelieveyouHAVETOpaysalestaxthenhowdidthat
obligationcomeintobeing?IfitstheLAWthenhaveyoureadthelaw?
Haveyouseenthelaw?Orhaveyouheardthatyouhavetopaysales
tax?Hearsayislessreliablethanpersonalknowledge.

Q:Whosgotmotivetolieaboutsalestax?
A:Retailers.

Why?BecauseofthewaytheLAWiswritten.TheLAWimposesan
obligationtopaysalestaxontheretailer,nottheconsumer.Theretaileris
requiredBYLAWtopaysalestax.Unlesstheconsumerconsentstopaythe
retailerstaxobligationtheretailerhasnoauthoritytoFORCEorCOMPELthe
consumertopaytheirtaxobligation.Infact,inCaliforniatheretailerisNOT
REQUIREDtocollectsalestax.

Fortunatelyforeveryonethelawsorruleshavingtodowithsalestax
arewrittensopeoplecanseethemandKNOWabouttaxinsteadof
GUESSINGabouttax.In2000Ifoundtherulesthatapplytosalestaxand
readthem.ThenIwentoutintotheretailworldandIappliedthemcorrectly
andthisresultedinmysuccessfulpresentationsoftheLAWtothestore
mangers:
That'scorrect.IpurchasedalaptopcomputerandDIDNOTPAYanysales
 taxandsavedjustunder$100byapplyingthelaw.

Considerforamomentyouneverhadoneminuteofcontractlawnor
wereyoutaughtANYTHINGabouttax,exceptyou"havetopay"itandthen
yourtax"education"wasfurtherreinforcedbytheyeoldeadage:"There's
nuthinsureceptdeathandtaxes.".Wellguesswhat?!Halfthatequation
isn'ttrue.I'veprovenittomyselfandyoucanproveittoyourown
satisfactionifyouwant.Soagain,ifyoudidn't"haveto"paysalestax,would
you?Again,ifsomaybeyourtimewouldbebetterspentmoseyinalongand
findingsomethingofgreatervalueorbenefittoinvestyourtimecuzwhat
you'regonnaseeistheTRUTHaboutsalestaxandtowhomitapplies.HINT:
IfyourstatuswhenyouwalkintoaplacelikeOfficeDepotdoesn'tbegin
withtheletterR,thenthere'sNOOBLIGATIONimposedonyoutopaythe
tax.

Didyouknow,there'sonlyTWOtypesoftax?There'smanynames
forthembutonlyTWOtypes:DIRECTandINDIRECT.Whatfollowsiswhat
you,andeveryoneelsewerenevertaughtabout...

EXCISE.Aninlandimposition,paidsometimesupontheconsumption
ofthecommodityandfrequentlyupontheretailsale.
1Bl.Comm.318Story.Const.950.
Thewords"tax"and"excise,"althoughoftenusedussynonymous,are
tobeconsideredashavingentirelydistinctandseparatesignifications,
underConst.Mass.c.I,I,art,4.Theformerisachargeapportioned
eitheramongthewholepeopleofthestateorthose,residingwithin
certaindistricts,municipalities,orsections.Itisrequiredtobe
imposed,sothat,ifleviedforthepublicchargesofgovernment,itshall
besharedaccordingtotheestate,realandpersonal,whicheachperson
maypossessor,ifraisedtodefraythecostofsomelocalimprovement
ofapublicnature,itshallhebornebythosewhowillreceivesome
specialandpeculiarbenefitoradvantagewhichanexpenditureofmoney
forapublicobjectmaycausetothoseonwhomthetaxisassessed.An
 excise,ontheotherhand,isofadifferentcharacter'.Itis"basedonno
ruleofapportionmentorequalitywhatever.Itisafixed,absolute,and
directchargelaidonmerchandise,products,orcommodities,without
anyregardtotheamountofpropertybelongingtothoseonwhomitmay
fall,ortoanysupposedrelationbetweenmoneyexpendedforapublic
objectandaspecialbenefitoccasionedtothosebywhomthechargeis
tobepaid.11Allen,268.
InEnglishlaw.Thenamegiventothedutiesortaxeslaidoncertain
articlesproducedandconsumedathome,amongwhichspiritshave
alwaysbeenthemostimportantbut,exclusiveofthese,thedutiesonthe
licensesofauctioneers,brewers,etc.,andonthelicensestokeepdogs,
killgame,etc.,areincludedintheexciseduties.Wharton.
BlacksLawDictionary,1stEd,1891,p.452,453
Laborhasbeenheldnottobeacommodity.Rohlfv.Kasemeier,140
Iowa182,118N.W.276,23L.R.A.,N.S.,1285.Butithasbeenheld
thatthesupplyingoftelephoneserviceisthesupplyingofacommodity
ofcommerceMcKinleyTelephoneCo.v.CumberlandTelephoneCo.,
152Wis.359,140N.W.38,39.

ThereisneitheraDIRECTnorINDIRECTTAXononeslaborbecause
yourlabor(theexertionofyourenergy),isnotaCOMMODITY.Resipsa
loquitur,yourlaborcannotbetaxedduetothewaytherulesoftaxation
havebeenwritten.

Thelaw,infactallsixofthem(theyreactuallycodesectionsthat
reflectthelaw:statutewhichisthelaw),thatidentifywhoisREQUIREDto
paysalestax,providesinallsixsectionsWHOisrequiredtopaythetaxand
noneofthemcontainthetermcustomerorconsumer.Thesalestaxis
theobligationoftheretailer.Theyagreedtopayitasaconditionofgetting
theirlicensetosellmerchandiseatretail.Inotherwords,ifpeoplewanted
toknowiftheyhadtopaysalestaxtherulesarethereforthemtoinspect
24hoursaday7daysaweekiftheyhaveacomputerandinternetaccess
becausetherulesarepostedonlineforalltosee.
 Unlessyou'rearetailer,payingsalestaxisludicrous!

That'sbecausetheyagreedtopayitasaconditionofgetting
theirbusinesslicense.

EverwonderwherethisideaofTAXcamefrom?Wasitadiscoveryor
aninvention?Isitlikeaplantorrockorsomethinfoundinnature?Infact
whatinnaturerepresentswhateverTAXmeans?

Everwonderwhyyou"haveto"paysalestax?Wouldyoupayitifyou
didn't"haveto"?Haveyoueverseentherules(law)regardingSALESTAX?
Ifnotthenhowdoyouknowforafactyou'rerequiredtopayit?Consider
foramomentwhohasthemosttolose,meortheretailer?WhywouldItell
youyoudidn'thavetopaysalestax?WhatdoIgetoutofit?Theretailer
doesn'twantyoutoknowbecausethey'lllosecustomersifitgetsoutthey're
cheating.I'llshowyouwheretolookfortherulesaboutsalestax,willthe
retailer'syougiveyourhardearneddollarstodothatforyou?

Ifyou'veneverSEENtherule(law)regardingSALESTAXthenallyou
havetobaseyourbeliefonisHEARSAY.Presumptivelywhomevertoldyou
aboutSALESTAXreadtherule(law)aboutit.Iftheydidn'tthentheytold
youHEARSAYbecausetheyonlyHEARDyou"haveto"buthaveneververified
thatinfactyou,orthey,actuallydo.Well,youdon'tknowmeandyoudon't
knowtheretailerorthecashierbutyou'regoingtogivethecashieryoudon't
knowthebenefitofthedoubtthey'renotlyingtoyouorcheatingyou.Are
theygettingyourmoneyETHICALLY?AreyouanINFORMEDCONSUMER
whoknowsaboutthefundamentalsofaretailtransactionlikewhois
REQUIREDtopaythetaxyoubelieveyou"havetopay".Sowhichoneofus
hasthemosttolosebymeinformingyouyou'reNOTREQUIREDtopaysales
tax?I'mnotdemandingoraskingyouformoney,theyare,andtheywon't
letyouhavewhatyouusedyourtimeandfueltogogetunlessyoucapitulate
totheirdeceit.

Howmuchwouldyousaveeverymonthifyoudidn't"haveto"pay
salestax?Andyearly?Permitmetohelpwithaquickanalysis.Youmore
thanlikelydidbusinesswithoneormoreoftheseretailersinthepastyear:


WHYBUCKTRADITION?JUSTPAYIT!


Everysingleoneofthemrippedyouoff.Eventhoughthey're
differentretailerstheyallhavethesamethingincommon,theySELLstuff.
Remember,we'rereferringtoaSALEtax,it'sataxonGETTINGRIDOFSTUFF,
notACQUIRINGSTUFF.It'sataxontheexerciseofthePRIVILEGEofgetting
ridofstuff.Alltheoneswhoadvertisetheypaythesalestaxareactinglike
theycareaboutyouandwhat'sinyourwallet.They'reACTINGASIFthey're
doingyouabigfatfavorbypayingtheSALESTAX.THEY'REREQUIREDTO
PAYTHESALESTAXsoallthey're"advertising"isaREQUIREMENTIMPOSED
ONTHEMBYLAW.

Doyouhaveareasonableexpectationthecashier'sarecompetent?
Doyouhaveareasonableexpectationthey'llcomplywiththelaw?Doyou
haveareasonableexpectationtheywon'tmisleadyou?Ifthecashiersdon't
knowwhatyou'reabouttofindoutthenwhataretheydoingworkingthe
register?Whataretheydoinghandlingmoney?AndIFtheydoknoware
theyjustwaitingforyoutosimplyspeakupandtellemyou'renotrequired
topay?Isittheirjobtotellyouhowtospendyourmoneyorwhattherules
are?IsthatwhatWalMartandTARGEThaveevolvedinto,business
schools?

Here'sthedealwitheverysingleretailerreferredtoabove:

YOUDIDNOTOWETHEMONEPENNYINSALESTAX!YOUGAVETHEM
WHATYOUWEREUNDERNO
OBLIGATIONTOGIVEANDTHEYCOULDNOTFORCEYOUTOPAYIT!
THEY'RENOTEVENENTITLEDTOIT!
ANDTHEYCANNOTPROVEYOUHAVETOPAYIT!

Salestaxislaidsolelyonretailerandnotonconsumer,taxrelationship
isbetweenretaileronlyandstate,
andisdirectobligationofretailer.
LivingstonRock&GravelCo.vDeSalvo(1955,2ndDist)136CalApp
2d156
Andifthat'snotplainorcontemporaryenoughhere'sacitefroma
CaliforniaSupremeCourtcasefrom2014:

Plaintiffsareconsumerswhocontendthatdefendantretailer
representedthatitproperlywaschargingandinfactchargedthem
salestaxreimbursementonsalesofhotcoffeesold"togo,"when,
accordingtoplaintiffs,thetaxcoderenderedsuchsalesexempt
fromsalestax.Theybroughtanactionagainstdefendantretailer
undertwoconsumerprotectionstatutes,seekingarefundofthe
assertedlyunlawfulcharges,damages,andaninjunctionforbidding
collectionofsalestaxreimbursementforsuchsales.Thetrialcourt
sustaineddefendant'sdemurrerwithoutleavetoamend,andthe
CourtofAppealaffirmed,concludingthatplaintiffs'actionwasnot
authorizedunderthetaxcodeandwasbarredbyarticleXIII,section
32oftheCaliforniaConstitution.Thatprovisionlimitsthemanner
inwhichtaxpayersmayseekarefundoftaxesfromthetaxingentity.
WeaffirmthejudgmentoftheCourtofAppeal,althoughour
analysisdifferssomewhatfromthatcourt'sanalysis.Weconclude
thatthetaxcodeprovidestheexclusivemeansbywhichplaintiffs'
disputeoverthetaxabilityofaretailsalemayberesolvedandthat
theircurrentlawsuitisinconsistentwithtaxcodeprocedures.As
explained,theconsumerprotectionstatutesunderwhichplaintiffs
broughttheiractioncannotbeemployedtoavoidthelimitations
andproceduressetoutbytheRevenueandTaxationCode.
Thetaxcodeprovidesthattheretaileristhetaxpayerandthatitis
theretailerwhichisrequiredtopaysalestaxtothestate;the
retailerispermittedbutnotrequiredtocollectamatching"salestax
reimbursement"fromconsumers.
Loefflerv.TargetCorp.(2014),58Cal.4th1081

ThislegalmaximisthereasonLoeffler'scasewasdoomedfrom
launch:
 VoluntiNonFitInjuria
Hewhoconsentscannotreceiveaninjury.
2Bouv.Inst.n.2279,2327;4T.R.657;Shelf.onmar.&Div.449

ThesepeopledeserveTheA+ForEfforttrophy.That'stheONLY
redeemingaspectofwhattheydid.ThatwasoneHerculeaneffortinwaste
oftimeandtheycouldn'thavesucceededmoregracefully.Theypermitted
boththeCourtofAppealsandtheSupremeCourtofCaliforniatoadeptly
informthePeoplejustexactlywhatonewouldneedorwanttoknowabout
thatdailyoccurance:SALESTAX.Bytellinguswhatthesalestaxisallabout
itprovidesuswiththeopportunitytofindoutwhoactsaccordingtothelaw
andwhodoesn't.Itprovidesuswithanopportunitytoknowwho'stelling
thetruthandwho'slyingormisleading.Thosecheatsupthereshouldknow
better.Andwho'slowerthanafoodseller?They'retakingadvantageof
theemostfundamentalhumanrequirements.Whyshouldwebetolerantof
theirintolerancedemonstratedtowardtheircustomers?Whyshouldwe
excusethemmisleadinguswhileitputsillgottengainsintheirpockets?Is
itreallyagoodbusinesspracticetorewardignoranceorbadbehavior?
Where'stheremorseformisleadingthecustomer,theverypeoplewhomake
itpossibleforthemerchantandtheirstafftolivesomewhereandbuyfood
andgoonholiday?EverythingelsethesemoronsintheLoefflercase
didwasLOSEfromthegate.Thisthingwasacompletewasteoftaxdollars
andthepinheadswhoconductedthistimeandmoneywastingcharade
oughttobeimprisonedfortheircriminaltardness.TherehasNEVERbeen
anydisagreementinANYcourtcasesincethefirstoneregardingtheWHOin
theequationof"havingto"paysalestax.Fromthefirsttothislast
successfuloutingofsnatchingdefeatfromatwodayoldchild,it'sbeenthe
PRIVILEGEHOLDER;theRETAILER.

MyGodwhatanabjectwaste,withacoupleexceptionsthatare
actuallyprettygood.PeopleNOWhaveTWOcasesonthesametopicthat
affectsthemEVERYTIMEtheymakeapurchase,andthatinformsthemwith
plainunambiguouslanguageandabsolutelystunninglyaccurateprevious
courtcitationsonthesametopicsotheycanbebetterpreparedwhen
headingouttotheRetailForresttobagsomegame,orgetsomegame
baggedifyouprefer.TheappellateandCalSupCtrulingareveryvaluable
andbeneficialfromthestandpointofbonafide,credible,prettymuch
squeakycleanmindsetsontheissue.Bottomline,therulingsarereally
goodandwellworthstudyinguntiltheinformationbecomesapartofyour
RetailFinancialTransactionModeOOperandi.

Anyway,Ithinktheideais:Whyrewardacheat?!

Theyripyouoffbecauseyoudon'tknowtherules.Theyripyouoff
becausetheycan.Callemonitandseewhathappens.Showemtherules
andseeifthey'rehonestornot.Seeifthey'lltreatyoulikeyou'reouttayour
mind.Theyalso"doubledip".Inadditiontothemexpectingyoutopay
theirsalestax,theyalsogetthePROFITMARGINbetweenwhattheyactually
payfortheitemsandwhatthey'reofferedfor.TheMSRP,ismerelya
"SUGGESTED",price.Themanufacturerisjusttryintobehelpfultothe
retailersbyprovidingaguestimateofwhatuninformedcustomersmightbe
willingtopay.Soprofitmarginandsalestax,isthereanythingelse?Yup!
Youknowthoseconveniencecardswipemachineswiththebuttonsnoone
seemstoknowhowtoproperlypushnorthesequencetouseto"pay"for
theshittheywant?ThosethingsareRENTEDbytheretailer.Guesswho
picksupthetabfortheconvenienceofthecardswipers?Thecashusersand
everyoneelse.
Whendidmerchantsbecomespecialandnothavetopaytheirway
likeeveryoneelse?Howcometheygettopassontheirrenttothe
customerbutthecustomercan'tdemandtheretailerpaysomeoftheirs?


Anyonegotabug?

NOTCALWORTHINGTONTOO?!?!?!?!
 ManI'msurethat'swortheverypennyoftheamountthesucker,
er,customerpaysinsalestax.One
shouldpayalittleextraforstatus.

"Everybodyknows"thecustomer"hasto"paysalestax.Justkidding.Butit
sureaddsupdoesn'tit?!
Whatevidencewouldyouneedtoseebeforeyoubelievedthatyou,as
thecustomer,areNOTrequiredtopaySalesTax?Thelawmaybe?:

Theword"customer"isNOWHEREtobefoundinthatsectionorthe
other5sectionsthatcontainthesameexactwordsyouseethere.Notice
thatit'sa"privilege"toselltangiblepersonalpropertyatretail.Theprivilege
iscommercialinnature.Everybodyknowsthat"drivingisaprivilege",and
thattheyhavetohavealicensetodrive.Thesimilaritybetweenthetwo
seeminglydissimilaractivitiesisthatthey'reboth"commercialprivileges",or
onemightsaythelicenseissuedtoboththeretaileranddriverpermitsvalid
engagementincommercialtransactionsrelatedtotheirrespectivebusiness,
onesellingtheotherdelivering.

TheTYPEoftaxontheretailerisnodifferentthanthetaximposedon
someonewithadriverlicense.Likesellingtangiblepersonalpropertyat
retail,drivingisabusiness,orjob,oroccupation,andthedriveranemployee.
Soagain,whatevidencewouldyouneedtoseeinordertobeconvinced
thatyou,ascustomer,areNOTREQUIREDtopaysalestaxunlessyouagree
todoso?
SoconsiderthisscenarioinrelationtotheSALESTAXyoubelieve
you'rerequiredtopayeventhoughyou'veneverseentherules.LetssayI
moveintotheapartmentnexttoyouorthehousenexttoyours.Letssay
rentormortgagepaymentdayrollsaroundandyougetaknockatyourfront
door.Youcheckitoutanditsme.Thenyouhearthis:

Hi,Ineedyoutocutmeacheckintheamountof$2800.

Whatmightyourreactionbe?

Youwhat?!
Ineedyoutocutmeacheckintheamountof$2800.
 Idontunderstand.
WellIhavetopayrenttodaysoIneedacheckfor$2800.
Yousignedarentalagreementright?
Yeah.
Wellwhatareyoudoinghere?
LikeIsaidIneedyoutocutmeacheckintheamountof$2800soI
canpayrent.
Youdorealizethatyouagreedtopayrentasaconditionofgetting
theapartmentright?!
Yeah.
Thenpayingtherentisyourresponsibility.
Iknow,butyouregonnapayit.

Gonnacutmeacheck?Didn'tthinkso,sowhydoyoucuttheretailer
acheck,it'sthesamething.TheyagreedtopaytheSALESTAXasacondition
ofqualifyingforthelicense,thenwhentheysellanitemandarerequiredto
paythetaxonit,theytrickyouintopayingwhattheyagreedtopay.Me
stoppingbyaskingforacheckformyrentpaymentwillresultinadoorbeing
slammedinmyfaceforbeingadumbass,howevertheretailerwillbe
rewardedfortheirdeception.Infact,it'smyexperiencethoseretail
professionalsdon'tevenknowanyofthis.Soifyoudon'thavetothenwhy
doyouletthosepeoplewhoneedyoutobuytheshitontheirshelvesor
they'regonnastarveandnotbeabletomakeanypaymentsforanything
deceiveyouintobelievingsomethingthat'spatentlyfalse?Idon'tthinkit's
goodbusinesstorewardfraudandextortion.

Paying
 $ale$
TAX

Is

Like

Yeah,Isupposeyacan,butwhywhenyournoseworksperfectlywellwithout
thenailinit?



NOTREQUIREDTOPAYSALESTAX.

Imadethelawwork.Ididn't"practice"anything,Iappliedthelaw
properlyandtherightsomeonedidnothingmorethancomplywiththelaw.

THE$ALE$TAXFRAUD
fraud
:thecrimeofusingdishonestmethodstotakesomethingvaluable
fromanotherperson
:apersonwhopretendstobewhatheorsheisnotinordertotrick
people
:acopyofsomethingthatismeanttolookliketherealthinginorder
totrickpeople
FullDefinitionoffraud
1a:deceit,trickeryspecifically:intentionalperversionoftruth
inordertoinduceanothertopartwithsomethingofvalueorto
 surrenderalegalright
b:anactofdeceivingormisrepresenting:trick
2a:apersonwhoisnotwhatheorshepretendstobe:impostor
also:onewhodefrauds:cheatb:onethatisnotwhatitseemsoris
representedtobe
http://www.merriamwebster.com/dictionary/fraud
fraud
n.theintentionaluseofdeceit,atrickorsomedishonestmeansto
depriveanotherofhis/her/itsmoney,propertyoralegalright.A
partywhohaslostsomethingduetofraudisentitledtofilealawsuit
fordamagesagainstthepartyactingfraudulently,andthedamages
mayincludepunitivedamagesasapunishmentorpublicexampledue
tothemaliciousnatureofthefraud.Quiteoftenthereareseveral
personsinvolvedinaschemetocommitfraudandeachandallmay
beliableforthetotaldamages.Inherentinfraudisanunjust
advantageoveranotherwhichinjuresthatpersonorentity.It
includesfailingtopointoutaknownmistakeinacontractorother
writing(suchasadeed),ornotrevealingafactwhichhe/shehasa
dutytocommunicate,suchasasurveywhichshowsthereareonly10
acresoflandbeingpurchasedandnot20asoriginallyunderstood.
Constructivefraudcanbeprovedbyashowingofbreachoflegal
duty(likeusingthetrustfundsheldforanotherinaninvestmentin
one'sownbusiness)withoutdirectproofoffraudorfraudulentintent.
Extrinsicfraudoccurswhendeceitisemployedtokeepsomeone
fromexercisingaright,suchasafairtrial,byhidingevidenceor
misleadingtheopposingpartyinalawsuit.Sincefraudisintended
toemploydishonestytodepriveanotherofmoney,propertyora
right,itcanalsobeacrimeforwhichthefraudulentperson(s)canbe
charged,triedandconvicted.Borderlineoverreachingortaking
advantageofanother'snaivetinvolvingsmalleramountsisoften
overlookedbylawenforcement,whichsuggeststhevictimseeka
"civilremedy"(i.e.,sue).However,increasinglyfraud,whichhas
victimizedalargesegmentofthepublic(eveninindividuallysmall
amounts),hasbecomethetargetofconsumerfrauddivisionsinthe
 officesofdistrictattorneysandattorneysgeneral.
Seealso:constructivefraudexemplarydamagesextrinsicfraud
fraudintheinducementfraudulentconveyanceintrinsicfraud
http://dictionary.law.com/Default.aspx?selected=785

Misrepresentation
Anassertionormanifestationbywordsorconductthatisnotin
accordwiththefacts.
Misrepresentationisatort,oracivilwrong.Thismeansthata
misrepresentationcancreatecivilliabilityifitresultsinapecuniary
loss.Forexample,assumethatarealestatespeculatorowns
swamplandbutadvertisesitasvaluablecommerciallyzonedland.
Thisisamisrepresentation.Ifsomeonebuysthelandrelyingonthe
speculator'sstatementthatitiscommerciallyvaluable,thebuyermay
suethespeculatorformonetarylossesresultingfromthepurchase.
Tocreateliabilityforthemakerofthestatement,amisrepresentation
mustbereliedonbythelistenerorreader.Also,thespeakermust
knowthatthelistenerisrelyingonthefactualcorrectnessofthe
statement.Finally,thelistener'srelianceonthestatementmusthave
beenreasonableandjustified,andthemisrepresentationmusthave
resultedinapecuniarylosstothelistener.
Amisrepresentationneednotbeintentionallyfalsetocreateliability.
Astatementmadewithconsciousignoranceorarecklessdisregard
forthetruthcancreateliability.Nondisclosureofmaterialor
importantfactsbyafiduciaryoranexpert,suchasadoctor,lawyer,
oraccountant,canresultinliability.Ifthespeakerisengagedinthe
businessofsellingproducts,anystatement,nomatterhowinnocent,
maycreateliabilityifthestatementconcernsthecharacterorquality
ofaproductandthestatementisnottrue.Insuchacase,the
statementmustbeoneoffact.Thisdoesnotincludesocalledpuffing,
ortheglowingopinionsofasellerinthecourseofasalespitch(such
statementsas"you'lllovethiscar,"or"it'sagreatdeal").
Amisrepresentationinacontractcangiveapartytherighttorescind
 thecontract.ARescissionofacontractreturnsthepartiestothe
positionstheyheldbeforethecontractwasmade.Apartycanrescind
acontractformisrepresentationonlyifthestatementwasmaterial,or
critical,totheagreement.
Amisrepresentationonthepartoftheinsuredinaninsurancepolicy
cangivetheinsurertherighttocancelthepolicyorrefuseaclaim.
Aninsurermaydothisonlyifthemisrepresentationwasmaterialto
theriskinsuredagainstandwouldhaveinfluencedtheinsurerin
determiningwhethertoissueapolicy.Forexample,ifaperson
seekingautoinsurancestatesthatshehasnomajorchronicillnesses,
theinsurer'ssubsequentdiscoverythattheapplicanthadanincurable
diseaseatthetimeshecompletedtheinsuranceformprobablywill
notgivetheinsurertherighttocanceltheautopolicy.However,ifthe
personwasseekingHealthInsurance,suchamisrepresentationmay
justifycancellationofthepolicyoradenialofcoverage.Generally,
cancellationordenialofinsurancecoverageforamisrepresentation
canoccuronlyiftheinsuranceapplicantwasawareoftheinaccuracy
ofthestatement.
Furtherreadings
Kionka,EdwardJ.1988.Torts.St.Paul,Minn.:West.
Crossreferences
ConsumerProtectionProductLiabilitySalesLawTortLaw.
West'sEncyclopediaofAmericanLaw,edition2.Copyright2008
TheGaleGroup,Inc.Allrightsreserved.
http://legaldictionary.thefreedictionary.com/Misrepresentation

misrepresentation

Fraudulent,negligent,orinnocentmisstatement,oranincomplete
statement,ofamaterialfact.Ifaspecificmisrepresentationinduces
theotherpartytoenterintoacontract,thatpartymayhavethelegal
righttorescindthecontractorseekcompensationfordamages.The
guiltypartyavailofthedefensethatthewrongedpartycouldhave
checkedthefactsandhavediscoveredwhatwaswrong.A
 misstatementofanintentionoropinionisgenerallynotconsidereda
misrepresentation.
http://www.businessdictionary.com/definition/misrepresentation.html

WhatisNegligentMisrepresentation?
Misrepresentationingeneralisalegaltermthatmeans"afalse
statementoffactthathastheeffectofinducingsomeoneintoa
contract."Forexample,tellingsomeoneastereois"practicallynew"
sothattheybuyit,whenitisinfact5yearsoldandheavilyused.
Negligentmisrepresentationisoneofthethreerecognizedvarietiesof
misrepresentationsincontractlaw(alongwithinnocentand
fraudulentmisrepresentation).Basically,itmeansthatyoudidnot
directlylie(saysomethingyouKNOWtobefalse),butyoumadea
representationaboutsomethingwhilehavingnoreasonablereasons
forbelievingittobetrue,suchaswhenSygentaclaimedthatits
GMOcorncouldbesoldinallmajormarketsforAmericangrown
corn.
Example:Arealestatebrokertriestosellahousetoabuyer,who
stresseshisneedforpeaceandquiet.Thebrokerpromisesthatthe
houseisveryquiet.Inreality,thehousenextdoorisundergoinga
verynoisyreconstruction.Althoughthebrokerdidnotknowthis,her
promisethatthehousewasquietwasmadewithoutherhavingany
reasontobelievethatthatwasthecase.Shesimplyassumedit.This
wouldbeanegligentmisrepresentation(hadsheknownaboutthe
constructionandliedaboutit,however,thatwouldbeamuchmore
seriousfraudulentmisrepresentation).

WhatConstitutesNegligentMisrepresentation?
Theessentialelementsofaclaimofnegligentmisrepresentationare:
Someonemadeafalserepresentationastoapastorexisting
fact.Statementsaboutthefuturedonotcount,nordoopinionsor
typical"carsalesman"typephrases("Thisisagreatcar,""Thisis
arealdeal,"andthelike).
 Thepersonmakingthebeliefmusthavenoreasonableground
forbelievingittobetrue.Sointherealestatebrokerexample,if
thebrokerhadlivedinthehousefor10years,andalwaysfoundit
tobequietinthepast,thenhermisrepresentationwouldnothave
beennegligent(inthatcaseitwouldhavebeenaninnocent
misrepresentation).
Therepresentationmusthavebeenmadewiththeintentto
inducetheotherpartytorelyuponit.Basically,youhadtobe
usingyourmisrepresentationinordertohelpyoumakethedeal.
Theotherpartymusthavebelievedthemisrepresentationand
reasonablyreliedonit.Mostcourtsarehesitanttoprotectabuyer
ifheisunreasonableinrelyingonwhateverthesellertoldhim(for
example,intryingtosellhimacar,thesellerassuredhimitcould
go"amillionmilesanhour,"andthebuyerbelievesthis).The
buyermustalsorelypartly(orinmanycourts,wholly),onthe
misrepresentationindecidingtogoaheadwiththetransaction.
Asaresultoftherelianceonthemisrepresentation,theother
partysuffereddamages.Thismeansthebuyermustbeactually
harmedbythefinaltransaction,otherwisethereisnoliability.
Thereisanimportantdistinctiontobemadehere,however.Themore
seriousvarietyofmisrepresentation(fraudulentmisrepresentation,or
fraud),hasnearlyidenticalelements,sothelinebetweenthetwois
veryfine.Theonlydifferenceisthatfraudulentmisrepresentation
requiresrecklessdisregardastothetruthofsomething,while
negligentdisregardonlyrequiresnoreasonablegroundtoassume
somethingistrue.Itisessentiallyamatterofdegree.
Sointherealestatebrokerexample,forinstance,itwasnotareckless
disregardforthetruthtosaythehousewasquiet,sincemanyhomes
maybeconsideredso,evenifitwasnegligentofherasabrokerto
discoverthisfactbeforemakinganyclaims.
ButifthebuyerhadsaidIamdeathlyallergictocommonpine
wood,isthereanypinewoodinthishouse?andshehadresponded
 Thatis,misrepresentationmayoccurwhereafiduciaryfailsto
disclosematerialfactsofwhichheorshehasknowledge.Adutyalso
existstocorrectanystatementsoffactwhichlaterbecomeknownto
beuntrue.Inthiscase,failuretocorrectapreviousfalsestatement
wouldbemisrepresentation.
http://www.investopedia.com/terms/m/misrepresentation.asp

THELAWOFTORTS
by
WilliamL.Prosser
ProfessorofLaw
HastingsCollegeoftheLaw

FOURTHEDITION

HORNBOOKSERIES

WESTPUBLISHINGCO.
1971

p.143

NEGLIGENCE
30.ELEMENTSOFCAUSEOFACTION
Negligence,asweshallsee,issimplyonekindofconduct.Buta
causeofactionfoundeduponnegligence,fromwhichliabilitywill
follow,requiresmorethanconduct.Thetraditionalformulaforthe
elementsnecessarytosuchacauseofactionmaybestatedbrieflyas
follows:
1.Adutyorobligation,recognizedbythelaw,requiringthe
actortoconformtoacertainstandardofconduct,fortheprotection
ofothersagainstunreasonablerisk.
 2.Afailureonhisparttoconformtothestandardrequired.
Thesetwoelementsgotomakeupwhatthecourtsusuallyhave
callednegligencebutthetermquitefrequentlyisappliedtothe
secondalone.Thusitmaybesaidthatthedefendantwas
negligent,butisnotliablebecausehewasundernodutytothe
plaintiffnottobe.
3.Areasonableclosecasualconnectionbetweenthe
conductandtheresultinginjury.Thisiswhatiscommonly
knownaslegalcauseorproximatecause.
4.Theactuallossordamageresultingtotheinterestsof
another.Sincetheactionfornegligencedevelopedchieflyoutof
theoldformofactiononthecase,itretainedtheruleofthat
action,thatproofofdamagewasanessentialpartoftheplaintiffs
case.Nominaldamages,tovindicateatechnicalright,cannotbe
recoveredinanegligenceaction,wherenoactuallosshas
occurred.Thethreatoffutureharm,notyetrealized,isnot
enough.Negligentconductinitselfisnotsuchaninterference
withtheinterestsoftheworldatlargethatthereisanyrightto
complainofit,ortobefreefromit,exceptinthecaseofsome
individualwhoseinterestshavesuffered.
Suchastatementmust,however,bequalifiedtotheextentthat,asin
thecaseofothertorts,whereirreparableinjuryisthreatened,acourtof
equitymayactbyinjunctiontopreventtheharmbeforeitoccurs.Even
herethedamage,eventhoughonlypotential,isthebasisforgranting
relief.
Chapter18

REMEDIESFORMISREPRESENTATION
105,p.691

Estoppel
Stillanotherforminwhichmisrepresentationmayplayan
 importantpartinthelawoftortsisthatofestoppel.Anestoppelisa
rulewhichprecludesapartyfromtakingaparticularlegalposition
becauseofsomeimpedimentorbarrecognizedbythelaw.82Itwas
appliedoriginallytopreventapartyfromchallengingthevalidityofa
legalrecord,orhisowndeedbuttheequitycourtsdevelopeditlater
asageneralprinciple,usedasameansofpreventinghimfromtaking
aninequitableadvantageofapredicamentinwhichhisownconduct
hadplacedhisadversary.Itwastakenoverinturnbycommonlaw
judges,asadevicetolengthentheirarm,andaffordareliefwhich
equityhadalwaysoffered.83Suchequitableestoppel,orasitis
oftencalled,estoppelinpais,hasbeendefinedasanimpedimentor
bar,bywhichamanisprecludedfromalleging,ordenying,afact,in
consequenceofhisownpreviousact,allegationordenialtothe
contrary.84
82.EstoppelcomethfromtheFrenchwordestoupe,fromwhencethe
Englishwordstoppedanditiscalledestoppel,orconclusion,becauseamans
ownact,oracceptance,stoppethorclosethuphismouthtoallegeorpleadthe
truth.Co.Litt.352a.Itwasonetimeregardedasaruleofpleading,orof
evidencebutsinceitgoestothepositiontakenuponthemerits,itisclearlya
ruleofsubstantivelaw.Williston,LiabilityforHonestMisrepresentation,1911,
24Harv.L.Rev.415,425.

83.Bacon,V.C.,inKeatev.Phillips,1881,18Ch.Div.560,577.Theleading
caseinwhichtheprincipleofestoppelisfullyrecognizedatlawisPickardv.
Sears,1837,6Ad.&El.469,112Eng.Rep.179.

84.2Jacob,LawDictionary,1811,439Ewart,PrinciplesofEstoppel,1900,4.

Negligence
Arepresentationmadewithanhonestbeliefinitstruthmaystill
benegligent,becauseoflackofreasonablecareinascertainingfacts,
orinthemannerofexpression,orabsenceoftheskilland
competencerequiredbyaparticularbusinessorprofession.
Id.107,Negligence,p.704

FraudcomesinTWOflavors:ACTUAL&CONSTRUCTIVE.Theformer
meansINTENTIONALandthelattermeansNOTONPURPOSE.Eitherway,if
youwindupontheshortendofthestickbytheREPRESENTATIONMADE
thenyou'reDAMAGEDandtheotherpartyOWESYOU.Evenifthey"didn't
meanto"tomisrepresentorlie,you'restillDAMAGED.Your"interest"in
hearingTRUTHorACCURATEREPRESENTATIONSuponwhichyourpurchasing
decisionisbasedisadverselyaffectedwhenwhatyouhearisflatoutwrong.
Andagain,eitherway,youwinduponthesufferendofthebargain.

ThesearetherulesprovidedbytheLegislatureregardingwhois
REQUIREDtopaysalestax:

CALIFORNIAREVENUEANDTAXATIONCODE
6051.Fortheprivilegeofsellingtangiblepersonalpropertyat
retailataxisherebyimposeduponallretailers...
6051.1.(a)NotwithstandingSection6051,fortheprivilegeof
sellingtangiblepersonalpropertyatretailataxisherebyimposed
uponallretailers...
6051.2.(a)InadditiontothetaxesimposedbySection6051
andanyotherprovisionofthispart,fortheprivilegeofselling
tangiblepersonalpropertyatretail,ataxisherebyimposeduponall
retailersattherateof1/2percentofthegrossreceiptsofanyretailer
fromthesaleofalltangiblepersonalpropertysoldatretailinthis
stateonandafterJuly15,1991.
6051.3.InadditiontothetaxesimposedbySections6051,
6051.2,6051.5,andanyotherprovisionofthispart,fortheprivilege
ofsellingtangiblepersonalpropertyatretail,ataxisherebyimposed
uponallretailers...
6051.5.(a)InadditiontothetaxesimposedbySection6051
andanyotherprovisionofthispart,fortheprivilegeofselling
tangiblepersonalpropertyatretailataxisherebyimposeduponall
retailersattherateofonequarterof1percentofthegrossreceiptsof
anyretailerfromthesaleofalltangiblepersonalpropertysoldat
retailinthisstate.
6051.7.(a)InadditiontothetaxesimposedbySection6051


PASSENGER(customer)DELIVERYSERVICE
QUALIFICATIONFOREMPLOYMENT:CleanDrivingRecord&avalid
ClassCdriverlicense.

YOOHOO!I'dliketoengageinacommercialtransactionwithyouMr.
TransportationBusinessServiceProviderEmployee.


We'redoinsomebusinessheresee?!Yeah,weflaggeddownthishere
icecreamtruck.It'sjustbusinesssee?!What'sittoyaanyhow?!You
gotthewrongbunchaguys.Wewasjustwantinanicecreambar
mister,honest.Wedidn'tmeannuthinbyit.Nofoolin.
 NicedoinbusinesswithyouMr.IceCreamRetailerManwitha
licensetolegallymoveyourretailestablishmentaroundtownwhile
legallyoperatingyourretailfrozenmilkproductdistributionbusiness.
Ourdentistsaidtokeepupthegoodwork.Seeyatomorrow.
Brushabrushabrusha,withthenewIpana.

PresumptivelypeopleareawaretheLegislaturemakestherulesthat
applythroughoutthestate.Welltherulestheyprovidedregardingthesales
taximposeitontheretailer,notthecustomer.Sothecustomerwillhaveto
determinewhethertheyrebeingdefraudedordeceivedormisleadornot
andwhethertheyrebeingsubjectedtoextortion(Ifyoudontpaythetaxwe
wontsellyouthemerchandise!).Inotherwordstheretailerwillrefuseto
completethetransactionifyoudontconsenttodowhatyouarentrequired
todo.Inotherwords,unlessyouagreetodowhatyouarentrequiredor
wanttodo,theywillrefusetocompletethesale.

Again,peoplehaveareasonablebeliefthatthecashierstheymeet
whenmakingpurchasesarecompetentandknowtherulesrelatedtotheir
job.Refusetopaythesalestaxandwatchwhathappensinspiteofthe
foregoinglawsandcourtrulings.

"AtOrchardSupplyHardware,weliketohelppeoplemakethemostof
whattheyhave,"readsthead."Oneofthewaysis,WePaytheSales
TaxWeekend,whichhappenstobethisweekend!Justintimetofinish
yourBurningManproject."
http://sfist.com/2010/08/18/burners_upset_over_orchad_supply_co.php

...YOURSALESTAX...
 ...yoursalestax...
ThoseareEXPRESSrepresentations.Thereisnothingvagueor
ambiguous.Thereisnothingimplied.Thosetworetailershaveclearlyand
expresslyassertedthesalestaxisthecustomersobligation.Thosetwo
representationsareTRUEorFALSE,theresnomiddleground.ThatsFALSE
ADVERTISINGoritsnot.

...salestaxisimposedonretailerforprivilegeofsellingtangible
personalproperty,...
BankofAmericaNat'lTrust&Sav.Asso.vStateBoardof
Equalization(1962,1stDist)209Cal.App.2d780
Itiswellestablishedindeed,appellantconcedesthatthetaxis
imposedontheretailerandnottheconsumer.
Pac.CoastEng.Co.v.StateofCalifornia(1952)111Cal.App.2d31
Thesaletaxprovisionscreatearelationofsovereignpowerand
taxpayerbetweenthestateandretailerandnotbetweenthestateand
theconsumer.
 WesternLithographCo.vStateBoardofEqualization(1938)11
Cal.2d156

 Keepthesmokefromrising,Barney

Nowkeepyoureyeswellpeeledtoday

Thetall,tallmen,they'reontheirway

They'researchingforthemountaintea

InthehillsofConnemara

Gatherupthepotsandtheoldtincan

Andthemash,andthecorn,thebarley,andthebran

Andthenrunlikethedevilfromtheexciseman

Keepthesmokefromrising,Barney

AgallonforthebutcherandaquartforTom

AndabottleforthepooroldFatherTom

Tohelpthepoorolddearalong

InthehillsofConnemara

Gatherupthepotsandtheoldtincan

Andthemash,andthecorn,thebarley,andthebran

Andthenrunlikethedevilfromtheexciseman

Keepthesmokefromrising,Barney

Nowswingtotheleft,nowswingtotheright

Sure,theexcisemancandanceallnight
 He'sdrinkin'upthetea'tilthebroaddaylight

InthehillsofConnemara

Gatherupthepotsandtheoldtincan

Andthemash,andthecorn,thebarley,andthebran

Andthenrunlikethedevilfromtheexciseman

Keepthesmokefromrising,Barney

Now,standyourground,anddon'tyoufall

Theexcisemen,they'reatthewall

JesusChrist,they'redrinkin'itall

InthehillsofConnemara

Gatherupthepotsandtheoldtincan

Andthemash,andthecorn,thebarley,andthebran

Andthenrunlikethedevilfromtheexciseman

Keepthesmokefromrising,Barney
(2x)

Songwriters
PATRICKMURPHY,STEPHENTWIGGER,SAMANTHAHUNT,
STEPHENWEHMEYER,SHEPLONSDALE

Publishedby
LyricsBMGRIGHTSMANAGEMENTUS,LLC
 Excises&SnakeOilusedtogetoneanewsuitandafreeride
outtatown.
Don'tchalongforthegoodeoldedayseverynowandagain?

oftheclaimbeingmade?Howmanymorereceiptswouldyouneedtoseein
ordertobeconvincedit'snotafluke?There'scopiesofatleast7more.
You'llknowtheretailers,again,they'renational,ortheywere.Onewent
outofbusinessbuttheywereamajorplayerforatimeretheirmerchandise,
audioandvideo,homeentertainment.You'llbeprovidedwithsectionsof
municipalcodesfromdifferentmunicipalitiesthroughoutCaliforniaallsaying
thesamething.Alltheinformationisunequivocalandunassailable.The
patheticpartaboutthisisthatasmanypeopleI'vetoldsince2000whenI
firstpiecedtitogether,I'monlyawareofTWOwho'veactuallymanagedto
getthemselvesareceiptbasedontheinformationIprovided.Uh,apointof
clarification,onedidn'tgetareceiptbutIhaveabsolutelynoreasonnotto
believethembecauseIaskedfornothing.Theypaidnothing.Wehadno
relationship.They'dstumbledacrosssomethingofmineandcontactedme
andletmeknowtheymadeapurchasewithoutpayingsalestaxbutlostthe
receiptorsomesuchthing.TheotheractuallywassuccessfulatWhole
Foods.Isaymorepowertohim.Yes,hegotareceipt.Yesacopyis
supplied.

Hopefullythatmakesforareasonableintroductiontothetopicand
hopefullyfurtherinvestigationwillbeconductedtofurtherverifythetruthof
thematter:

THECUSTOMERISNOTREQUIRED
TOPAYSALESTAX
ASACONDITION
OFAVALID
COMMERCIALRETAILTRANSACTION
availableandchargeforthebagornot,buttheydon'thavetoandthe
customerorconsumerisn'trequiredtobuyone.

SANJOSE,CALIFORNIA
SanJose,CaliforniaCodeofOrdinances
Title9HEALTHANDSAFETY
Chapter9.10SOLIDWASTEMANAGEMENT
Part13SINGLEUSECARRYOUTBAG
Editor'snotePart13,adoptedbyOrdinance28877,adoptedDecember
14,2010,iseffectiveJanuary1,2012.
9.10.2010Definitions.
Thedefinitionssetforthinthissectionshallgoverntheapplicationand
interpretationofthisPart13.
A."Customer"meansanypersonobtaininggoodsfromaretail
establishment.
B."Nonprofitcharitablereuser"meansacharitableorganization,as
definedinSection501(c)(3)oftheInternalRevenueCodeof1986,or
adistinctoperatingunitordivisionofthecharitableorganization,that
reusesandrecyclesdonatedgoodsormaterialsandreceivesmore
thanfiftypercentofitsrevenuesfromthehandlingandsaleofthose
donatedgoodsormaterials.
C."Person"meansanynaturalperson,firm,corporation,
partnership,orotherorganizationorgrouphoweverorganized.
D."Preparedfood"meansfoodorbeveragewhichispreparedonthe
premisesbycooking,chopping,slicing,mixing,freezing,or
squeezing,andwhichrequirenofurtherpreparationtobeconsumed.
"Preparedfood"doesnotincludeanyproduce,bulkfoodormeat
fromaproduce,bulkfoodormeatdepartmentwithinaretail
establishment.
E."Publiceatingestablishment"meansa:
1.Restaurant,takeoutfoodestablishment,oranyother
business,thatreceivesninetypercentormoreofitsrevenuefrom
thesaleofpreparedfoodtobeeatenonoroffitspremisesor

2.Department,unitorsectionlocatedwithinandoperatedbya
retailestablishmentthatgeneratesninetypercentormoreofits
revenuefromthesaleofpreparedfoodtobeeatenonoroffits
premises,andthedepartment,unitorsectiondoesnotengagein
thesaleofperishableornonperishablegoodsfromanother
department,unitorsectionwithinthesameretailestablishment.

F."Recycledpaperbag"meansapaperbagprovidedatthecheck
stand,cashregister,pointofsale,orotherpointofdepartureforthe
purposeoftransportingfoodormerchandiseoutoftheestablishment
thatcontainsnooldgrowthfiberandaminimumoffortypercent
postconsumerrecycledcontentisonehundredpercentrecyclable
andhasprintedinahighlyvisiblemannerontheoutsideofthebag
thewords"reusable"and"recyclable,"thenameandlocationofthe
manufacturer,andthepercentageofpostconsumerrecycledcontent.
G."Retailestablishment"meansanycommercialestablishmentthat
sellsperishableornonperishablegoodsincluding,butnotlimitedto,
clothing,food,andpersonalitemsdirectlytothecustomerandis
locatedwithinordoingbusinesswithinthegeographicallimitsofthe
 CityofSanJos."Retailestablishment"doesnotincludepublic
eatingestablishmentsornonprofitcharitablereusers.
H."Reusablebag"meanseitherabagmadeofclothorother
machinewashablefabricthathashandles,oradurableplasticbag
withhandlesthatisatleasttwoandonequartermilthickandis
specificallydesignedandmanufacturedformultiplereuse.
I."Singleusecarryoutbag"meansabagotherthanareusablebag
providedatthecheckstand,cashregister,pointofsaleorotherpoint
ofdepartureforthepurposeoftransportingfoodormerchandiseout
oftheestablishment."Singleusecarryoutbags"donotincludebags
withouthandlesprovidedtothecustomer:(1)totransportproduce,
preparedfood,bulkfoodormeatfromaproduce,deli,bulkfoodor
meatdepartmentwithinastoretothepointofsale(2)tohold
prescriptionmedicationdispensedfromapharmacyor(3)to
segregatefoodormerchandisethatcoulddamageorcontaminate
otherfoodormerchandisewhenplacedtogetherinareusablebagor
recycledpaperbag.
(Ords.28877,29314.)
9.10.2020Singleusecarryoutbag.
A.Noretailestablishmentshallprovideasingleusecarryoutbagto
acustomer,atthecheckstand,cashregister,pointofsaleorother
pointofdepartureforthepurposeoftransportingfoodormerchandise
outoftheestablishmentexceptasprovidedinthissection.
B.OnorbeforeDecember31,2013,aretailestablishmentmay
makeavailableforsaletoacustomerarecycledpaperbagfora
minimumchargeoftencents.
C.Notwithstandingthissection,noretailestablishmentmaymake
availableforsalearecycledpaperbagunlesstheamountofthesale
oftherecycledpaperbagisseparatelyitemizedonthesalereceipt.
D.Aretailestablishmentmayprovideacustomerparticipatingin
theCaliforniaSpecialSupplementFoodProgramforWomen,Infants,
andChildrenpursuanttoArticle2(commencingwithSection
 123275)ofChapter1ofPart2ofDivision106oftheHealthand
SafetyCodeandacustomerparticipatingintheSupplementalFood
ProgrampursuanttoChapter10(commencingwithSection15500)of
Part3ofDivision9oftheCaliforniaWelfareandInstitutionsCode,
withoneormorerecycledpaperbagsatnocostthroughDecember
31,2013.
(Ords.28877,29314.)
9.10.2030RecordkeepingandInspection.
Everyretailestablishmentshallkeepcompleteandaccuraterecord
ordocumentsofthepurchaseandsaleofanyrecycledpaperbagbythe
retailestablishment,foraminimumperiodofthreeyearsfromthedate
ofpurchaseandsale,whichrecordshallbeavailableforinspectionatno
costtothecityduringregularbusinesshoursbyanycityemployee
authorizedtoenforcethispart.Unlessanalternativelocationormethod
ofreviewismutuallyagreedupon,therecordsordocumentsshallbe
availableattheretailestablishmentaddress.Theprovisionoffalse
informationincludingincompleterecordsordocumentstothecityshall
beaviolationofthissection.
(Ord.28877.).
ThatordinanceisDISCRIMINATORY.Poorpeople,orpeopleon
welfareorEBTorsomeotherassistanceprogram,don'thavetopay.

ALAMEDACOUNTY,CALIFORNIA
ORDINANCE20122

ANORDINANCETOREGULATETHEUSEOFCARRYOUTBAGS
ANDPROMOTETHEUSEOFREUSABLEBAGS

TheBoardoftheAlamedaCountyWasteManagementAuthority
Cooperation. Policy
7.1.3statesthattheAuthorityshallcoordinatewithother
organizationsasneededtofulfillitscountywideroleincluding
coordinatingonrelatedissuessuchaswaterandlitter.Objective
7.8statesthattheAuthoritywillcoordinateand facilitateprogram
implementationbyindividualorsubregionalgroupingsof member
agencies.
(h) Numerousstudieshavedocumentedtheprevalenceofplastic

carryoutbagslitteringtheenvironment,blockingstormdrainsand
foulingbeaches.
(i) Plasticbagsareasubstantialsourceofmarinedebris.

(j) PlasticbagscauseoperationalproblemsatCountylandfillsand

transferstationsandcontributetolittercountywide.

(k) TheAuthorityhasparticipatedinacampaignwithTheBayArea

RecyclingOutreachCoalitiontopromotereusablebagscountywide
forseveralyears.Despitetheseefforts,plasticbagscomprise9.6%of
littercollectedduringcoastalcleanupdays(basedon2008data)in
AlamedaCounty. Additionally,plasticbagscontinuetocause
processingequipmentproblemsatCountytransferstations.
(l) Thereareseveralalternativestosingleusecarryoutbagsreadily

available.
(m) Studiesdocumentthatbanningsingleuseplasticbagsand

chargingforsingleusepaperbagswilldramaticallyreducethesingle
useofbothtypesofbags.
(n) TheAuthoritypreparedtheMandatoryRecyclingandSingleUse

BagReductionOrdinancesEnvironmentalImpactReport,which
consideredtwoseparateprojectsandincludedtheenvironmental
reviewrequiredbytheCaliforniaEnvironmental QualityActforthis
Ordinance.TheAuthoritycertifiedthoseportionsoftheEIRrelevant
tothisOrdinance.
SECTION3(Definitions)
ThedefinitionssetforthinthisSectionshallgoverntheapplication
andinterpretationofthisordinance.


(a) AlamedaCountymeansalloftheterritorylocatedwithin

theincorporatedandunincorporatedareasofAlamedaCounty.

(b) AuthoritymeanstheAlamedaCountyWaste

ManagementAuthoritycreatedbytheJointExerciseofPowers
AgreementforWasteManagement(JPA).

(c) AuthorityRepresentativemeansanyagentofthe

AuthoritydesignatedbytheEnforcementOfficialtoimplement
thisOrdinance,includingMemberAgency employees,or
privatecontractorshiredforpurposesofmonitoringand
enforcement.

(d) "CoveredJurisdiction"meansaMemberAgencyoftheJPA

thathasnotoptedoutofcoverageunderthisOrdinancepursuant
toSection9ofthisOrdinance.

(e) CustomermeansanyPersonobtaininggoodsfromaStore.

(f) EnforcementOfficialmeanstheExecutiveDirectorof

theAuthorityorhisorherauthorizeddesignee.

(g) ExecutiveDirectormeanstheindividualappointedbythe

AuthorityBoardto actasheadofstaffandperformthoseduties
specifiedbytheAuthorityRulesofProcedureandbytheBoard.

(h) "MemberAgency"meansapartytotheJPA.Current

memberagenciesaretheCountyofAlameda,theCitiesof
Alameda,Albany,Berkeley,Dublin,Emeryville,Fremont,
Hayward,Livermore,Newark,Oakland,Piedmont, Pleasanton,
SanLeandro,UnionCity,andtheCastroValleyandOroLoma
SanitaryDistricts.TheserviceareasforthepurposeofSection9
ofthisOrdinanceare:

(1) Thelegalboundariesofeachofthe14incorporated

 municipalitieswithinAlamedaCounty.

(2) TheunincorporatedsectionsoftheCounty.

(i) NonprofitCharitableReuseOrganization"meansacharitable

organization recognizedashavingSection501(c)(3)statusbythe
InternalRevenueCodeof1986, oradistinctoperatingunitor
divisionofthecharitableorganization,thatreusesand recycles
donatedgoodsormaterialsandreceivesmorethanfiftypercent
(50%)of itsrevenuesfromthehandlingandsaleofthose
donatedgoodsormaterials.

(j) Personmeansanindividual,firm,publicorprivate

corporation,limitedliabilitycompany,partnership,industryor
anyotherentitywhatsoever.

(k) Postconsumerrecycledmaterialmeansamaterialthat

wouldotherwisebe destinedforsolidwastedisposal,having
completeditsintendedenduseandproductlifecycle.
Postconsumerrecycledmaterialdoesnotincludematerialsand
byproductsgeneratedfrom,andcommonlyreusedwithin,an
originalmanufacturingandfabricationprocess.

(l) PrimaryEnforcementRepresentativeisthechief

executiveofaCovered Jurisdictionoraqualifieddesigneewho
willcoordinatewiththeAuthority regardingimplementationof
theOrdinance.Aqualifieddesigneeshallhaveatleasttwoyears
ofmunicipalcodeenforcementexperienceorhaveundergoneat
leastthelevelonemunicipalcodecompliancetrainingprogram
oftheCaliforniaAssociationofCodeEnforcementOfficers,or
equivalenttrainingprogramapprovedbytheEnforcement
Official.

(m) PublicEatingEstablishmentmeansarestaurant,takeout

foodestablishment orotherbusinessthatreceives90%ormore
ofitsrevenuefromthesaleoffoods and/ordrinksprepared on
 thepremises.

(n) "RecycledPaperBagmeansapaperbagprovidedbyaStore

toaCustomeratthe checkstand,cashregister,pointofsale,or
otherlocationforthepurposeof transportingfoodor
merchandiseoutoftheStoreandthatcontainsnooldgrowth
fiberandaminimumoffortypercent(40%)postconsumer
recycledmaterialisonehundredpercent(100%)recyclableand
compostable,consistentwiththetimelineandspecificationsof
theAmericanSocietyofTestingandMaterials(ASTM)Standard
D6400andhasprintedinahighlyvisiblemannerontheoutside
ofthebagthewordsRecyclable,thenameandlocationofthe
manufacturer,andthepercentageofpostconsumerrecycled
content.
(o) "ReusableBagmeansabagwithhandlesthatis

specificallydesignedandmanufacturedformultiplereuseand
meetsallofthefollowingrequirements:1) hasaminimum
lifetimeof125uses,whichforpurposesofthissubsection,
meansthecapabilityofcarryingaminimumof22pounds125
timesoveradistanceofatleast175feet2)hasaminimum
volumeof15liters3)ismachinewashableorismadefroma
materialthatcanbecleanedordisinfected4)doesnotcontain
lead,cadmiumoranyotherheavymetalintoxicamounts,as
definedbyapplicablestateandfederalstandardsand
regulationsforpackagingorreusablebags5)hasprintedonthe
bag,oronatagthatispermanentlyaffixedtothebag,thename
ofthemanufacturer,thelocation(country)wherethebagwas
manufactured,a statementthatthebagdoesnotcontainlead,
cadmium,oranyotherheavymetalintoxicamounts,andthe
percentageofpostconsumerrecycledmaterialused,ifanyand
6)ifmadeofplastic,isaminimumofatleast2.25milsthick.
(p) SingleUseCarryoutBagmeansabagotherthana

ReusableBagprovidedatthecheckstand,cashregister,point
ofsaleorotherlocationforthepurposeoftransportingfoodor
merchandiseoutoftheStore.SingleUseCarryoutBagsdo not
includebagsthatareintegraltothepackagingoftheproduct,or
 bagswithout handlesprovidedtotheCustomer(i)totransport
produce,bulkfoodormeatfromaproduce,bulkfoodormeat
departmentwithinaStoretothepointofsale,(ii)to hold
prescriptionmedicationdispensedfromapharmacy,or(iii)to
segregatefoodormerchandisethatcoulddamageor
contaminateotherfoodormerchandisewhenplacedtogetherin
aReusableBagorRecycledPaperBag.
(q) "Store"meansanyofthefollowingstoreslocatedwithin

CoveredJurisdictions:
(1) A fullline, selfservice retail store with gross

annual sales of two million dollars ($2,000,000), or

more,thatsellsalineofdrygrocery, canned goods, or
nonfooditemsandsomeperishableitems
(2) Astoreofatleast10,000squarefeetofretailspace

thatgeneratessalesorusetaxpursuanttotheBradley
BurnsUniformLocalSalesandUseTax Law(Part1.5
(commencingwithSection7200)ofDivision2ofthe
RevenueandTaxationCode)andthathasapharmacy
licensedpursuanttoChapter9(commencingwithSection
4000)ofDivision2oftheBusinessandProfessionsCode
or
(3) Adrugstore,pharmacy,supermarket,grocerystore,

conveniencefoodstore,foodmart,orotherentityengaged
intheretailsaleofgoodsthatincludemilk,bread,soda,
andsnackfoods,includingthosestoreswithaType20or
21licenseissuedbytheDepartmentofAlcoholicBeverage
Control.

SECTION4(CarryoutBagRestrictions)
(a) NoStoreshallprovideaSingleUseCarryoutBagorReusable

BagtoaCustomeratthecheckstand,cashregister,pointofsaleor
otherlocationforthepurposeof transportingfoodormerchandiseout
oftheStoreafterJanuary1,2013exceptas providedinthisSection.
(b) OnorbeforeJanuary1,2015,aStoremaymakeavailablefor

saletoaCustomera RecycledPaperBagoraReusableBagfora
minimumpriceoftencents($0.10).
(c) OnorafterJanuary1,2015,aStoremaymakeavailableforsale

toaCustomeraRecycledPaperBagoraReusableBagfora
minimumpriceoftwentyfivecents($0.25).Thisrestriction,
however,shallnotapplyiftheAuthorityfinds,afterJanuary1,
2014,thattheOrdinancehasachieveditsgoaltosubstantially
reducetheenvironmentalimpactsoftheuseofSingleUseCarryout
Bags,inwhichcasetheminimumtencents($0.10)perbagprice
providedinSection4(b)shallapply.
(d) NoStoremaymakeavailableforsaleaRecycledPaperBagor

ReusableBagunlesstheamountofthesaleoftheRecycledPaper
BagandReusableBagisseparatelyitemizedonthesalesreceipt.
(e) AStoremayprovideaReusableBagatnochargeifitis

distributedaspartofaninfrequentandlimitedtimepromotion.An
infrequentandlimitedtimepromotionshallnotexceedatotalof90
daysinanyconsecutive12monthperiod.
(f) AStoremayprovidefreeReusableBagsorfreeRecycledPaper

BagsatthepointofsaletoaCustomerparticipatingintheCalifornia
SpecialSupplementalFoodProgramforWomen,Infants,and
ChildrenpursuanttoArticle2(commencingwithSection123275)of
Chapter1ofPart2ofDivision106oftheCaliforniaHealthand
SafetyCodeandaCustomerparticipatingintheSupplementalFood
ProgrampursuanttoChapter10(commencingwithSection15500)
ofPart3ofDivision9oftheCaliforniaWelfareandInstitutions
Code,asnecessarytocarrytheitemspurchasedattheStorebyeach
suchCustomer.
SECTION5(PermittedBags)

NothinginthisOrdinanceprohibitsCustomersfromusingbagsof
anytypethatthey bringtotheStorethemselvesorfromcarrying
awaygoodsthatarenotplacedinabag.

(a) AnenforcementactionshallnotbetakeninanyCovered

JurisdictionwithoutwrittenapprovalfromthePrimary
EnforcementRepresentativeofthatCoveredJurisdiction. The
PrimaryEnforcementRepresentativeshallprovideapprovalor
disapprovalofaproposedenforcementactioninatimely
manner.

(b) ViolationofanyprovisionofthisOrdinanceshallconstitute

groundsforassessmentofanoticeofviolationandfinebyan
AuthorityRepresentativeinaccordancewithGovernmentCode
53069.4orasthecodeshallsubsequentlybe amendedor
reorganized. Whereanenforcementactionisnecessarytoenforce
this Ordinance,theEnforcementOfficialwilltypicallyissuea
noticeofviolationas authorizedinthissubsectionpriortotaking
theactionsauthorizedpursuanttosections8(c)or8(d)ofthis
Ordinance.Aseparatenoticeofviolationandfinemaybe
imposedforeachdayonwhichaviolationoccurs. Thefineshall
notexceedtheamountsdetailedformisdemeanorsinSection
8(d)ofthisOrdinance. Thenoticeofviolationshalllistthe
specificviolationandfineamountanddescribehowtopaythe
fineandhowtorequestanadministrativehearingtocontestthe
noticeofviolation. Thefinemustbepaidwithin30daysofthe
noticeofviolationandmustbedepositedpriortoanyrequested
hearing. Ahearing,byahearingofficer,willbeheldonlyifitis
requestedwithin30daysofthenoticeofviolation.Evidencemay
bepresentedatthehearing.Ifitisdeterminedthatnoviolation
occurred,theamountofthefineshallberefundedwithin30days.
TheAuthorityshallservethefinalorderonthePersonsubjectto
thenoticeofviolationbyfirstclass,overnightorcertifiedmail.

(c) ViolationofanyprovisionofthisOrdinancemaybeenforced

byacivilactionincludinganactionforinjunctiverelief.

(d) ViolationofanyprovisionofthisOrdinanceshallconstitutea

misdemeanorpunishablebyafinenottoexceed$500forthe
firstviolation,afinenottoexceed$750forthesecondviolation
 withinoneyearandafinenottoexceed$1000foreach
additionalviolationwithinoneyear. Violationofanyprovision
ofthisOrdinancemayalsobeenforcedasaninfraction
punishablebyafinenottoexceed$100forthefirstviolation,a
finenottoexceed$200forthesecondviolationwithinoneyear
andafinenottoexceed$500foreachadditionalviolationwithin
oneyear.Thereshallbeaseparateoffenseforeachdayon
whichaviolationoccurs.

(e) EnforcementpursuanttothisOrdinancemaybeundertakenby

theAuthoritythroughitsExecutiveDirector,counsel,orany
AuthorityRepresentative. Inanyenforcementaction,the
Authorityshallbeentitledtorecoveritsattorneysfeesand
costsfromanyPersonwhoviolatesthisOrdinance.

(f) Enforcementofthisordinanceshallbephasedonthefollowing

schedule.PriortoJanuary1,2013,Storeswillbenotifiedand
publiceducationandoutreachactivitieswilltakeplace.
Warningsandenforcementactionswillbetakenas neededafter
January1,2013.

SECTION9(LocalRegulationandOptOutandOptIn
Provisions)

(a) LocalRegulation.NothinginthisOrdinanceshallbeconstrued

toprohibitanyMemberAgencyfromenactingandenforcing
ordinancesandregulationsregardingthedistributionofSingleUse
CarryoutBagsandReusableBags,includingmorestringent
requirementsthanthoseinthisOrdinance.
(b) OptOutProvision. AnyMemberAgencybyaresolutionofits

governingbodypriortoMarch2,2012maychoosetoexcludeits
serviceareafromthisOrdinance.
(c) OptInProvision.AnyMemberAgencythatchoosestoexclude

itsserviceareamayrequestoftheAuthoritybyaresolutionofits
governingboardtobereincludedincoverageoftheOrdinanceat
 AYES: Biddle,Carson,Cutter,Freitas,Green,Henson,Kaplan,
Keating,Landis,Natarajan,Sadoff,Sullivan,Tam,Turner,
West,Wile,Wozniak

NOES:ABSTAINING:ABSENT:
Icertifythatunderthepenaltyofperjurythattheforegoingisafull,
trueandcorrectcopyoftheORDINANCENO.20122.
272512.1

GARYWOLFFEXECUTIVEDIRECTOR

BOULDER,COLORADO
TITLE6HEALTH,SAFETY,ANDSANITATION
Chapter15DisposableBagFee

6151.LegislativeIntentandPurpose.

(a)Purpose.Itisthepurposeofthischaptertoprotectthepublichealth
andsafetyandimplementthecity'sClimateActionPlan,ZeroWaste
MasterPlan,andtheBoulderValleyComprehensivePlan.
(b)Findings.Thecitycouncilfindsasfollows:
(1)Thecity,throughitspolicies,programs,andlaws,supportsefforts
toreducetheamountofwastethatmustbelandfilledandpursues"zero
waste"asalongtermgoalbyemphasizingwastepreventionefforts

(2)Theuseofsingleusedisposablebagshassevereimpactsonthe
environmentonalocalandglobalscale,includinggreenhousegas
emissions,litter,harmtowildlife,atmosphericacidification,water
consumption,andsolidwastegeneration

(3)Despiterecyclingandvoluntarysolutionstocontrolpollution
fromdisposablecarryoutbags,manydisposablesingleusebags
 ultimatelyaredisposedofinlandfills,littertheenvironment,block
stormdrains,andendangerwildlife

(4)Boulderconsumersuseapproximately14.3milliondisposable
bagsfromfoodstoreseachyearand

(5)Thecity'staxpayersbearthecostsassociatedwiththeeffectsof
disposablebagsonthesolidwastestream,drainage,litter,andwildlife.
(c)Intent.Thedisposablebagfeeisnecessarytoaddressthe
environmentalproblemsassociatedwithdisposablebagsandtorelievecity
taxpayersofthecostsimposeduponthecityassociatedwiththeuseof
disposablebags.Thecitycouncilintendsthattherequirementsofthis
chapterwillassistinoffsettingthecostsassociatedwithusingdisposable
bagstopayforthemitigation,educational,replacement,andadministrative
effortsofthecity.

6152.Definitions.

Thefollowingtermsusedinthischapterhavethefollowingmeanings
unlessthecontextclearlyindicatesotherwise:
Disposablebagmeansabagthatisnotareusablebag.
Disposablebagdoesnotinclude:
(a)Bagsusedbyconsumersinsidestoresto:
(1)Packagebulkitems,suchasfruit,vegetables,nuts,grains,
candyorsmallhardwareitems

(2)Containorwrapfrozenfoods,meatorfish

(3)Containorwrapflowers,pottedplantsorotheritemswhere
dampnessmaybeaproblem

(4)Containunwrappedpreparedfoodsorbakerygoodsor

(5)Anonhandledbagusedtoprotectapurchaseditemfrom
 damagingorcontaminatingotherpurchaseditemswhenplacedina
recyclablepaperbagorreusablebag.
(b)Bagsprovidedbypharmaciststocontainprescriptiondrugs.
(c)Newspaperbags,doorhangerbags,laundrydrycleaningbagsor
bagssoldinpackagescontainingmultiplebagsforusessuchasfood
storage,garbage,petwasteoryardwaste.
Disposablebagfeemeansacityfeeimposedandrequiredtobepaidby
eachconsumermakingapurchasefromafoodstoreforeachdisposable
bagusedduringthepurchaseassessedforthepurposeofmitigatingthe
impactsofdisposablebags.
Foodstoremeansaretailestablishmentorbusinesslocatedwithin
Bouldercitylimitsinapermanentbuilding,operatingyearround,thatis
afullline,selfservicemarketandwhichsellsalineofstaplefoodstuffs,
meats,produceordairyproductsorotherperishableitems.
Foodstoredoesnotinclude:
(a)Temporaryvendingestablishmentforfruits,vegetables,packaged
meatsanddairy.
(b)Vendorsatfarmer'smarketsorothertemporaryevents.
(c)Businessesatwhichfoodstuffsareanincidentalpartofthe
business.Foodsaleswillbeconsideredtobeincidentalifsuchsales
comprisenomorethantwopercentofthebusiness'sgrosssalesinthe
Cityasmeasuredbythedollarvalueoffoodsalesasapercentageof
thedollarvalueoftotalsalesatanysinglelocation.
Recycledpaperbagmeansapaperbagthatisonehundredpercent
recyclableandcontainsatleastfortypercentpostconsumerrecycled
content.
Reusablebagmeansabagthatis:
(a)Designedandmanufacturedtowithstandrepeatedusesovera
periodoftime
 (b)Ismadefromamaterialthatcanbecleanedanddisinfected
regularly
(c)Thatisatleast2.25milthickifmadefromplastic
(d)Hasaminimumlifetimeofseventyfiveusesand
(e)Hasthecapabilityofcarryingaminimumofeighteenpounds.

6153.DisposableBagFeeRequirements.

(a)Foreachdisposablebagprovidedtoacustomer,foodstoresshall
collectfromcustomersandcustomersshallpay,atthetimeofpurchase,a
disposablebagfeeof$0.10.
(b)Foodstoresshallrecordthenumberofdisposablebagsprovidedand
thetotalamountofdisposablebagfeeschargedonthecustomertransaction
receipt.
(c)Afoodstoreshallnotrefundtothecustomeranypartofthe
disposablebagfee,norshallthefoodstoreadvertiseorstatetocustomers
thatanypartofthedisposablebagfeewillberefundedtothecustomer.
(d)Afoodstoreshallnotexemptanycustomerfromanypartofthe
disposablebagfeeforanyreasonexceptasstatedinsection6157,
"Exemptions,"B.R.C.1981.

6154.Retention,RemittanceandTransferofDisposableBagFee.

(a)Afoodstoremayretainfortypercentofeachdisposablebagfee
collected,whichistheretainedpercent.
(b)Theretainedpercentmayonlybeusedbythefoodstoreto:
(1)Provideeducationalinformationaboutthedisposablebagfeeto
customers

(2)Providethesignagerequiredbysection6155,"Required
SignageforFoodStores,"B.R.C.1981

 (3)Trainstaffintheimplementationandadministrationofthefee

(4)Improveoralterinfrastructuretoallowfortheimplementation,
collectionandadministrationofthefee

(5)Collect,accountforandremitthefeetotheCity

(6)Developanddisplayinformationalsignagetoinformconsumers
aboutthefee,encouragetheuseofreusablebagsorpromoterecycling
ofplasticbagsand

(7)Improveinfrastructuretoincreaseplasticbagrecycling.
(c)Theretainedpercentshallnotbeclassifiedasrevenueforthepurposes
ofcalculatingsalestax.
(d)Theamountofthedisposablebagfeecollectedbyafoodstorein
excessoftheretainedpercentshallbepaidtotheCityandshallbeused
onlyassetforthinsubsection(g)ofthissectiontomitigatetheeffectsof
disposablebagsintheCity.
(e)AfoodstoreshallpayandtheCityshallcollectalldisposablebagfees.
TheCityshallprovidethenecessaryformsforfoodstorestofilewiththe
Citytodemonstratecompliancewiththeprovisionsofthischapter.
IfpaymentofanyamounttotheCityisnotreceivedonorbeforethe
applicableduedate,penaltyandinterestchargesshallbeaddedtothe
amountdueasdescribedinsection6158,"AuditsandViolations,"B.R.C.
1981.
(f)Thedisposablebagfeeshallbeadministeredbythecitymanager.The
citymanagerisauthorizedtoadoptinterpretiverulespursuanttochapter1
4,"Rulemaking,"B.R.C.1981,toimplementthischapter,prescribeforms
andprovidemethodsofpaymentandcollectionandotherwiseimplement
requirementsofthischapter.
(g)Fundsfromthedisposablebagfeeshallbeusedonlyforthe
expendituresthatareintendedtomitigatetheeffectsofdisposablebags,
including,withoutlimitation,thefollowing:
 (1)Administrativecostsassociatedwithdevelopingand
implementingthedisposablebagfee.

(2)ActivitiesoftheCityto:

(A)Providereusablecarryoutbagstoresidentsandvisitors

(B)Educateresidents,businessesandvisitorsabouttheimpact
ofdisposablebagsontheCity'senvironmentalhealth,theimportance
ofreducingthenumberofsingleusecarryoutbagsenteringthewaste
streamandtheexpensesassociatedwithmitigatingtheaffectsof
singleusebagsontheCity'sdrainagesystem,transportationsystem,
wildlifeandenvironment

(c)FundprogramsandinfrastructurethatallowtheBoulder
communitytoreducewasteassociatedwithdisposablebags

(D)Purchaseandinstallequipmentdesignedto
minimizebagpollution,includingrecyclingcontainersand
wastereceptaclesassociatedwithdisposablebags

(E)Fundcommunitycleanupeventsandother
activitiesthatreducetrashassociatedwithdisposablebags

(F)MitigatetheeffectsofdisposablebagsontheCity's
drainagesystem,transportationsystem,wildlifeand
environment

(G)Maintainapublicwebsitethateducatesresidents
ontheprogressofwastereductioneffortsassociatedwith
disposablebagsand

(H)Fundtheadministrationofthedisposablebagfee
program.
(h)Nodisposablebagfeescollectedinaccordancewiththischaptershall
beusedonlyforgeneralgovernmentpurposes.
 (i)Disposablebagfeescollectedinaccordancewiththischaptershallbe
continuallyavailablefortheusesandpurposessetforthinsubsection(g)of
thissectionwithoutregardtofiscalyearlimitation.Nodisposablebagfee
fundsshallbeusedforanypurposenotauthorizedinthischapter.

6155.RequiredSignageforFoodStores.

Everyfoodstoresubjecttothecollectionofthedisposablebagfeeshall
displayasigninalocationoutsideorinsideofthebusiness,viewableby
customers,alertingcustomerstotheCity'sdisposablebagfee.

6156.RequirementforDisposablePaperBags.

Nofoodstoreshallprovideanypaperbagthatisnotarecycledpaperbag.

6157.Exemptions.

Afoodstoremayprovideadisposablebagtoacustomeratnochargeifthe
customerprovidesevidencethatheorsheisaparticipantinafederalor
statefoodassistanceprogram.

6158.AuditsandViolations.

(a)Eachfoodstorelicensedpursuanttotheprovisionsofthischaptershall
maintainaccurateandcompleterecordsofthedisposablebagfees
collected,thenumberofdisposablebagsprovidedtocustomers,theform
andrecipientsofanynoticerequiredpursuanttothischapterandany
underlyingrecords,includinganybooks,accounts,invoicesorother
recordsnecessarytoverifytheaccuracyandcompletenessofsuchrecords.
Itshallbethedutyofeachfoodstoretokeepandpreserveallsuch
documentsandrecords,includinganyelectronicinformation,foraperiod
ofthreeyearsfromtheendofthecalendaryearofsuchrecords.
(b)Ifrequested,eachfoodstoreshallmakeitsrecordsavailableforaudit
bythecitymanagerduringregularbusinesshoursfortheCitytoverify
compliancewiththeprovisionsofthischapter.Allsuchinformationshall
betreatedasconfidentialcommercialdocuments.
 (c)Ifanypersonfails,neglectsorrefusestocollectthedisposablebagfee
orunderpaysthedisposablebagfee,thecitymanagershallmakean
estimateofthefeesdue,basedonavailableinformation,andshalladd
theretopenalties,interestandanyadditionstothefees.Themanagershall
serveuponthedelinquentfoodstorepersonally,byelectronicmailorby
firstclassmaildirectedtothelastaddressofthefoodstoreonfilewiththe
City,writtennoticeofsuchestimatedfees,penaltiesandinterest,
constitutingaNoticeofFinalDetermination,AssessmentandDemandfor
Payment,(alsoreferredtoas"NoticeofFinalDetermination")dueand
payablewithintwentycalendardaysafterthedateofthenotice.Thefood
storemayrequestahearingontheassessmentasprovidedinsection615
9,"Hearings,"B.R.C.1981.
(d)IfpaymentofanyamountofthedisposablebagfeetotheCityisnot
receivedonorbeforetheapplicableduedate,penaltyandinterestcharges
shallbeaddedtotheamountdueintheamountof:
(1)Apenaltyoftenpercentoftotaldue
(2)Interestchargeofonepercentofthetotalpenaltypermonth.

6159.Hearings.

(a)Afoodstoremayrequestahearingonanyproposedfeeimposedunder
thistitleafterreceivingaNoticeofFinalDeterminationbyfilingawritten
requestforhearingwithintwentycalendardaysofthedateofmailingof
theNoticeofFinalDetermination.Therequestforhearingshallsetforth
thereasonsforandamountofchangesintheNoticeofFinalDetermination
thatthefoodstoreseeksandsuchotherinformationasthemanagermay
prescribe.
(b)Thecitymanagershallconductthehearingundertheprocedures
prescribedbychapter13,"QuasiJudicialHearings,"B.R.C.1981,except
thatthemanagershallnotifythefoodstoreinwritingofthetimeandplace
ofthehearingatleasttendaysbeforeitisscheduled,unlessthefoodstore
agreestoashortertime.Thehearingshallbeheldwithinsixtydaysofthe
dateofreceiptoftherequestforahearing,unlessthefoodstoreagreestoa
laterdate.
61510.CriminalSanctions.

(a)Thecityattorney,actingonbehalfofthepeopleoftheCity,may
prosecuteanyviolationofthistitleinmunicipalcourtinthesamemanner
thatothermunicipaloffensesareprosecuted.
(b)Themaximumpenaltyforafirstorsecondconvictionwithintwoyears,
basedondateofviolationofthissection,isafineof$500.00.Forathird
andeachsubsequentconvictionwithintwoyears,baseduponthedateof
thefirstviolation,thegeneralpenaltyprovisionsofsection524,"General
Penalties,"B.R.C.1981,shallapply.
DidyouseeanythinginthoseordinancesthatREQUIREYOUtopay
forabag?Didyousee"customershall"anywhere?Didyouseeanythingin
thoseordinancesthatREQUIREthemerchanttoSELLabag?

Asforthe"CriminalSanctions"inColorado,therearenone.Notethat
thepenaltyisafine.AnyactiontheCityAttorneywouldbringwouldbea
CIVILACTION.IfthematterwerecriminalthentheDistrictAttorneywould
prosecutebecauseALLthePeopleofColoradowouldbeaffectedandnotjust
thepeopleinBoulder.It'sobfuscationandmisdirection.They'rebanking
onthePeoplenotknowinghowtoreadtherulesthatareprintedinplain
Englishnorevencaring.Relyingonhearsaycanbeaveryexpensive
proposition.

Ifyouhaveaninterestinmyessay(thatincludeslotsofevidence):
TakeitfromAmericanExtraordinareWallyGeorge:

 Payingsalestaxisludicrous.TellemWallysentyou.

NowmakeadonationfortheSalesTaxSecrettolearnhowtosavesome
money!

THEYHAVETO,YOUDON'T
THEEVIDENCEISINTHE$ALE$TAX$ECRET

THEONLYCARDYOUNEEDISTHE"NOCARDREQUIRED"
CARD!YOUHAVETHELAW!

R&T6051etc.

 That'srightyouhavewon!

NomorepeskySalesTaxforyoubecauseasourGrandPrizewinneryou're
nowEXEMPT!

YOURGOLDCARDTOFORTUNE

Startspendingtosave!Everybodyknowsthat'showit'sdone!Sohurrynow
beforetimerunsout!

Arent'tcheapsales"techniques"justthebest?!
Allkiddingaside,THISISWHERE"Wethepeople..."canbeginasserting
theirPOWERandtackbackCONTROLOFTHEIROWNLIVES!:
 Cal.2d481,484[171P.2d21,166A.L.R.701],citationsomitted.)
Walkerv.SuperiorCourt(1988)47Cal.3d112
[S.F.No.24996.SupremeCourtofCalifornia.November10,1988.]

That'stheCaliforniaSupremeCourttalkinandTHAT'STHELAW!You
haveaMANDATORYDUTYTOKNOWTHELAWANDLEGISLATIVEHISTORYOF
THELAW!Ifyoudon'tlikeitthenleaveorlobbytohavetheLAWchanged!
SountiltheLAWischangedsuckitupandLEARNTHERULES,afterall,it's
YOURgovernmentandthepeoplewhoareemployedthereareYOUR
employees.Runthemorthey'regonnarunyou!

That"law"isalsoapplicabletothatcashier!She,andeveryother
cashierinCaliforniahasaMANDATORYDUTYtoknowthelaw.And,one
wouldthink,theLAWasitpertainstoherdamnjobthatthepeopleonthe
rightsideofthecountermakepossiblebytheircontinuedpatronagetothe
placeofheremploy.

Again,thatstoreisshittingontheircustomersinthreedemonstrably
provableways:1.Salestax;they'reOLBIGATEDtopayit,2.TheCRV
(CaliforniaReturnValueBottleTax),it'stheresponsibilityofthe
DISTRIBUTORofthebeverages,NOTTHECUSTOMER,sothestoreisrippin
offthecustomerstobenefittheDISTRIBUTOR,3.Thecustomerisnow
responsiblefordetermininghowmuchspaceeachbagtheyrequireconsists
of.Theyhavetodeterminethestructuralintegrityoftheplasticandpaper
bags.Theyhavetodeterminethesizeofeachitemtheyintendtopurchase
sotheycanbereasonablyaccurateindetermininghowmanybagsthey'll
need.They'llhavetoalsoaccountfor"impulsebuyingdecisions"wherethe
unexpectedpurchasewasrequired.

Thepatronshavealotofpowerattheregister,theyjustdon'tknowit.