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Home My WebLink AboutCC Ord 916 1973-10-29 t I I .' .' ORDINANCE NO.-a AN ORDINANCE IMPOSING A SALES AND USE TAX TO BE ApMINISTERED BY THE STATE BOARD OF EQUALIZATION AND PROVIDING PENALTIES FOR VIOLATIONS AND AMENDING THE CODE OF THE CITY OF ,SEAL BEACH, CALIFORNIA. The City Council of the City of SEAL BEACH does ordoin os follows: Section 1. SHORT TITLE. This ordinonce sholl be known os the Uniform Locol Soles and Use Tax Ordinance. Section 2. RATE, The rate of sales tax and use tax impos!,d by this ordinance shall be Section 3. OPERATIVE DATE, This ordinance shall be operative on January I, 1974. 1% Section 4, following, among those purposes: PURPOSE, The City Counci I hereby declares that this ordinance is adopted to achieve the other, purposes, and directs that the provisions hereof be interpreted in order to accomplish (a) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part I.S of Division 2 of the Revenue and Taxation Code; (b) To adopt a sales and use tax ordinance which incorporates provIsIons identical to those of the Soles and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part I.S of Division 2 of the Revenue and Taxation Code; (c) To adopt a sales ond use tox ordinance which imposes 0 tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires ihe least possible deviation from the existing statutory and administrative procedures fallowed by the State Boar~ of Equalization in administering and collecting the California State Sales and Use Taxes; (d) To adopt a sales and use tax ordinance which can be administered in a manner that will, to the degree possible consistent with the provisions of Part I.S of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance. Section S, CONTRACT WITH STATE, Prior to the operative date this t'ity shall contract with the State Board of Equalization to perform all functions incident to the administration and operati,!n ,!f this sales and use tax ordinance; provided, that if this city shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather than the first day of the first calendar quorter following the adoption of this ordinance. Section 6. SALES TAX, For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the city at the rate stated in Sectio~ 2 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and alter the operative date. I Section 7. PLACE OF SALE, For the purposes of this ord'inance, all retail sales are consummated at the place of business of the retailer unless the tangible personal prope~ty sold is deliver.ed by the retailer or his agent to an out-of-State destination or to a common carrier for delivery to an out-oE-State destination. The gross receipts from such sales shall include delivery charges, when such chargbs are subject to the State sales and use tox, regardless of the place to which delivery is made, In the event 01 retailer has no permanent place of business in the State or has more than one place of business, the place or places at whit'h the retail sales are consummated shall be determined under rules and regulations to be prescribed a~d adopted by the State Board of Equalization. 'V BT-527,A REV, 1 (8-73) -1- '" t "Section 8. USE TAX, An excise tox is hereby imposed on the storage, use or ather consumption in this city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this city at the rate stated in Section 2 of the sales price of the property. The sales price shall include delivery charges when such ['harges are 'subject to State sales or use tax regardless of the place to which delivery is made. 'Section 9, 'ADOPTION OF PROVISIONS OF STATE LAW, Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part I.S of Division 2 of the Revenue and Taxa- tion Code, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein, Section 10. LIMITATIONS ON ADOPTION OF STATE LAW, In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. The substitution, however, shall nat be made when the word "State" is used as part of the title of the State Controller, the State Treasurer, The State Board of Control, the State 'Board of Equalization, the State Treasury, or the Constitution of the State of California; the substitution shall nat be made when the result of that substitution would require action to be taken by or against the ~ity, ... any agency thereof rather than by ... against the State Board of Equalization, in performing the functions incident to the-administration or operation of this ordinance; the substitution shall not be made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain sales, storage, use or other consumption 'of tangible personal property which would not atherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of I Division '2 of the Revenue and Taxation Code, or to impose this tax with respect to certain sales, storage, use or . ather consumption of tangible personal property which would not be subject to tax by the State under the said provisions of that Code; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711,6715,6737,6797 or 6828 of the Revenue and Taxation Code; and the substitution shall not be made for the word "Stato" in the phrase "retailer engaged in business in this Staten in Section 6203 or in the definition , of that phrase in Se['tian 6203, " Section 11. PERMIT NOT REQUIRED, If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller's permit shall not be required by this ordinance. Section 12, EXCLUSIONS AND EXEMPTIONS. There shall be excluded from the measure of tax: (a) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (b) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this State. , (c) The grass receipts from sales to, and the storage, use or other consumption of property purchased by, operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessel~ principally outside this city. (d) The storage or use of tangible personal property in the transportation or transmission of persons, property or communications, or in the generation, transmission or distribution of electricity or in the manu- facture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public uti lities which are regulated by the Public Utilities Commission of the State of California. Section 13. EXCLUSIONS AND EXEMPTIONS, I (a) The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retai ler or consumer. " BT,S27,A REV, 1 (8-73) - 2- I I I . Ordinanc~ Number _ (a . (b) The storage, use, or other consumption 01 tangible personal property, the gross receipts Irom the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Pari 1,5 01 Division 2 01 the Revenue and Taxation Code by any city and county, county, or city in this State shall be exemptlrom the tax due under this ordinance, (c) There are exempted Irom the computation 01 the amount 01 the sales tax the gross receipts Irom the saie 01 tangible personal property to operators 01 waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage 01 persons or property in such vessels for commercial purposes. (d) The storage, use, or ather consumption 01 tangible personal property purchased by operators 01 waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property of such vessels for commercial purposes is exempted from the use tax. (e) There are exempted Irom the computation 01 the :amo~nt 01 the sa les tax the gross receipts Irom the sale 01 tangible personal property to operators 01 aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusivel~ in the use 01 such aircralt as common carriers 01 persons or property under the authority 01 the laws 01 this state, the United States, or any loreign I g~emment. ! (I) In addition to the exemptions provided in Sections 6366 and 6366,1 01 the Revenue and Taxation I Code the storage, use, or other consumption 01, tangible personal property purchased by operators 01 aircraft and used Dr consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and neces- sity issued pursuant to the laws 01 this state, the United States, or any loreign government is exempted from the use tax, Section 14, APPLICATION OF PROVISIONS RELATING TO EXCLUSIONS AND EXEMPTIONS, (a) Se'ction 13 01 this ordinance'shall become operative an January 1st 01 the year lollowing the year in which the State Board 01 Equalization adapts an assessment ratio lor state-assessed property which is identicalto the ratio which is required lor local assessments by Section 401 01 the Revenue and Taxation Code, at which time Section 12 01 this ordinance shall become inoperative, (b) In the event that Section 13 01 this ordinance becomes operative and the State Board 01 Equaliza- tion subsequently adopts an assessment ratio lor the state-assessed property which is higher than the ratio which is required lor local assessments by Section 401 01 the Revenue and Taxation Code, Section 1201 this ordinance shall become operative on the lirst day 01 the month next lollowing the month in which such hlgher ratio is adopted, at which time Section 13 01 this ordinance shall be inoperative until the lirst day 01 the month lollowing the month in which the Board again adopts an assessment ratio lor state-assessed property which is identical to the ratio required lor local assessments by Section 401 01 the Revenue and Taxation Code, at which time Section 13 shall again became operative and Section 12 shall become inopera- tive. . Section 15, AMENDMENTS. All subsequent amendments 01 the Revenue and Taxation Code which relate to the 'sales and use tax and which are not inconsistent with Part 1,5 01 Division 2 01 the Revenue and Taxation Code shall automatically become a port 01 this ordinance. Section 16, ENJOINING COLLECTION FORBIDDEN, No injunction or writ 01 mandaie 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 ollicer 01 the State or this City, to prevent or enjoin thl. collection under this ordinance, or Part 1.501 Division 2 01 the Revenue and Taxation Code, 01 any tax or any am~unt 01 tax required to be collected. BT-527-A REV, 1 (8,73) _ 3_ . . I ~ r""') _ 'Sect,ion 17. PENALTIES, Any person violating any of the ,pravisions of this ordinance shall be deemed guilty ,of a 'misdemeanor, and upon conviction thereof shall be punishable by a fine of nat more than $SQQ,QQ'or by imprisonment far a:periad of nat more ,than six manths, or by bath such-fine and imprisanment. 'Sectian 18. SEVERABILITY. If any provision of this ardinance or the application thereof to any person or circumlllance is held involid, the remainder of the ordinance and the application of such 'provision to other persons or circumstances shall not be affected thereby, - 's..ction 19, REPEALS, Ordinance No. , as amended by Ordinonce No. , is hereby repeal8a; p1u.i<Ied,.however, that soid ordinance, os amended, shall remain applicable ar..the"P\l1'llDses of the...dministration of said ordinance and tlie"impositign of and the c~lIectj . x wit respect to the s..les of, and the starage, use, ar ather cansumptio~2f..!!l_ngJble.:;;;:roifcirproii';;;;:pr'-' to January I, 1974, the making of refunds, effecting cre . 5.. fl.1 ctl15p-osltion of monies collected, and for the commencement or c'ont1nuance of any oCHoing under said ordinance. .- Section I!). REPEALS. Sool Bcoch ltunlolPGl Code Sections 22-4 CO 22-11 ora hoveby :repcol 00 I provided. h:lt-lOvor. that oold ordlnanco ond codo !Icctlo:!!1 ohall r~ln 'oppllc:oble for tho purposo!l 09 tho ~Inllltrotlon 09 said ordlnonc:o and codo llectlons a.'ld tllo Icvoolt:loil of D:ld tho col1cctlOl'l of toll tIlth rellPCCt to tho oalos of. and tho BCOrOf)O. use. or othor conslr'..;ltlon of tangIble pol'GOnlll prallOrt'l prior to January 'I. 1971.l. tho Ii13klne 0' refund. offectlng credico. tho dloposltlon 09 lilonloll collected. end for the CQIl::;1QnCCli:3nt or contlnllallCO of any octlon or proccodlno uncbr Bold I oNI~. , Soctlon 20. CODIFICATIOtl. Chapter 22 Article II of tho Scol [)OOch Ml:nlclpol Code Is horclly c=:KIod by odCllna thoroto Sections I thro-.:gh IG of thlo ordlnanco to be doolgnoted eo Soctlons 22-4. 22-5. 22-G. 22-7. 22-0. 22-9. 22-10. 22-11. 22-11.1. 22-11~2. 22-11.'. 22-11.4. 22-11.5. 22-II.G. 22-ll.7~ 22-11.0. PASS~D. APPnoVl:D. ArlD ADl)PTl!D nus +dOY of Octobar. 15173. ~F~ fbyor --- ArnST: ~c I, Jero:iS Weir, City Clerk of the City of Seal B1~;h, Ce:!l~:nia, ~o herelly certify thaI (:1,; i. a (;]3 and correct copy of __..,____,(Q@j~H~..-,,!!.2l.b, I .City Clerk - 4-