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HomeMy WebLinkAboutCC Res 2261 1973-10-29 . . I I I . CITY OF SEAL BEACH RESOLUTIW NO. dd ~ / A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEAL BEACH PROVIDING FOR ALL FUNCTIONS INCIDENT TO THE ADMINISTRATION AND OPERATIW OF LOCAL SALES AND USE TAXES, AND AUTHCRIZING EXECUTIW OF A CONTRACT WITH THE STATE BOARD OF EQUALIZATION WITH RESPECT THERETO. THE CITY COUNCIL OF THE CITY OF SEAL BEACH DOES HEREBY RESOLVE AS FOLLOWS: Section 1. The Mayor of the City ef Seal Beach is hereby authorized to execute, for and in behalf of the City of Seal Beach, a contract with the State Board of Equaliza- tion providing for all functions incident to the administra- tion and operation of the Uniform Local Sales and Use Tax Ordinance of the City of Seal Beach. A true and correct copy of said contract is attached hereto, reference to which is hereby made. PASSED, APPROVED AND ADOPTED this~day of October , 1973. ATTEST: ~c~~ MAYOR jl./(ff. ~.; I HEREBY CERTIFY that the foregoing is a true and correct copy of a resolution passed and adopted by the City Council of tg~~ity of Seal Beach, at a regular meeting ~hereof held on the~day of Ogtobe'r, 1973 by the following vote: Counci lmen&(Uk~c;t1:,,~U-J;lJ,~JL~ ~~uncilm~n..~...,..:,......",~,...,...",.,..,...., " . ABSENT: Councilmen ~ AYES: NOES; . ~ -." . - , " I I f Resolution Number , ~ City of SPAI RIIAl':H AGREEMENT FOR STATE ADMINISTRATION OF LOCAL SALES AND USE TAX!'S To carry out Part 1.S of Division 2 of the Revenue and Taxation Code and the sales and use tax ordinance of the City hereinabove designated, hereinafter called the City, copy of which ordinance is attached hereto. the City and the State Board of Equalization, hereinafter called the Board. do agree as follows: ARTICLE I DEFINITIONS Un I e s s the context requires otherwise, wherever the following terms appear In this Agreement they shall be interpreted to mean the following: 1. "Local Taxes" shall mean the sales and use taxes, penalties, and interest imposed by the City under an ordinance which complies with Part 1.S, Division 2, of the Revenue and Taxation Code, 2. "Conforming Taxing Jurisdiction" shall mean any county, city, or city and county of this State which has adopted a sales and use tax ordinance of the kind described in Part 1.S of Division 2 of the Revenue and Taxation Code and which has entered into a contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance. 3, "City Ordinance" shall mean the Uniform City Sales and Use Tax Ordinance attached hereto, as amended from time to time. ARTICLE II ADMINISTRATION AND COLLECTION OF LOCAL TAXES A. Administration, The Board and the City agree that the Board shall perform ex- clusively all functions incident to the administration and operation of the City ordinance. B. Other applicable laws. The City agrees that all provisions of law applicable to the administration and operation of the State Sales and Use Tax Law shall be applicable ro the administration and operation of the City ordinance and that money collected pursuant to the City ordinance may be deposited in the State Treasury to the credit of the Retail Sales Tax Fund and may be drawn from that Fund for the purpose of making refunds, for the purpose of compensating and reimbursing the Board pursuant to Article IV of this Agreement and for the purpose of trans- mitting to the City the amount to which the City is entitled. C. Transmittal of money. Except as otherwise provided herein, all local taxes collected under the provisions of the Citl' ordinance shall be transmitted to the Citl' periodically as promptly as feasible, Such transmittals shall be made at least twice in each calendar quarter. Transmittals may be made by mail or by deposit to the account of the City in a bank in Sacra- mento designated by the Citl'. A statement shall be furnished indicating the amount withheld pursuant to Article IV of this agreement. D. Rules The Board shall prescribe and adopt such rules and regulations as in its judgment are necessary or desirable for the administration and operation of the Citl' ordinance and the distribution of the local taxes collected thereunder. BT.527 REV 4 (8-73) - Resolution Number ' , E: li'reference, Unless the payor instructs ot.herwisCi' and except as otherwise provided I' in this Agreemem, the Board shall give no preference in applying money received for sales and use taxes owed by a taxpayer but shall apply all monies collected to the satisfaction of the claims of the State and the claims of the City as their imerests appear. F. Security, The Board agrees that any security which it hereafter requires to be fur- nished under the State Sales and Use Tax Law will be upon such terms that it also will be available for the payment of the. claims of the City for local taxes owing to it as its imerest appears, The Board shall not be required to change the terms of any security now held by it and the City shall not participate in any security now held by the Board, G. Names of sellers. The Board agrees to furnish the names, addresses, accoum num- bers, and the business classification codes of all sellers holding sellers' permits within the City. H. Records of the Board. When requested by resolution of the City Council of the City, the Board shall permit any duly authorized officer or employee of the City to examine the sales and use tax records of the Board pertaining to sales and use taxes collected for the City by the Board.pursuant to this Agreement. Information obtained by the City from the examination of the Board's records shall be used by the City only for purposes related to the collection of local sales and use taxes by the Board pursuant to this Agreement. I I. City tax rate, The City agrees that any change in the rate of its conforming local sales and use tax will be made effective at the beginning of a calendar quarter and that it w'ill give the Board at. least two momhs' notice thereof and that it will also give notice to the Board of Supervisors of the County in which the City lies, J, Annexation. The City agrees that the Board shall not be required to give effect to an annexation, for the purpose of collecting and distributing city sales and use taxes, earlier than the first day of the calendar quarter which commences not less than two momhs after notice to the Board. The notice shall include two maps of the annexed area together with the address of the property nearest to the extended city boundary on every street crossing that boundary. ARTICLE III ALLOCATION OF TAX A, Deficiency determination, All local taxes collected as a result of determinations or billings made by the Board, and all amounts refunded or credited may be distributed or charged to the respective conforming taxing jurisdictions in the same ratio as the taxpayer's self- declared local tax for the period !or which the determination, billing, refund, or credit applies, B, Allocation, When the 10 c a I t a x is collected from or refunded or credited to the following: (1) Retailers having traveling sellers' permits or certificates of authority to collect use tax issued by the Board; I (2) Persons regarded by the Board as retailers pursuam to Section 6015 of the Reve- nue and Taxation Code; (3) Persons for whom no continuing accoum number was active at the date of pay- ment; or (4) Other retailers or purchasers having no permanem place of business within the State as determined by the Board; BT .527 REV. 4 (8-73) .2- - ~ , .1 I I , Resolution. Number or when the local tax is collected by way of deduction from, or when a refund of local tax is made in conjunction with, refunds of motor vehicle fuel license taxes, or when local tax is col- lected and direct allocation is impractical, the Board may distribute or charge such local tax to all conforming taxing jurisdictions in the county in which the sale or use occurred using the ratios reflected by the distribution of taxes collected from all other taxpayers in that county, To the extent that this cannot be done in a manner consistent with the economic and efficient performance of the duties of the Board under the Re\'enue and Taxation Code and the provisions of this Agreement, the Board may distribute or charge such local tax to all conforming taxing jurisdictions of this State using the ratios reflected by the distribution of taxes collected from all other taxpal'ers in the State, In making allocations under this paragraph county tax imposed at a rate in excess of I percent shall be excluded. C. Vehicles, Vessels, and Aircraft. For the purposes of allocating local tax with respect to vehicles required to be registered or identified under the Vehicle Code, and with respect to vessels and aircraft, the address of the registereq owner appearing upon the applica- tion for registration or identification mal' be used by the Board in determining the city of use, To the extent this cannot be done in a manner consistent with the economic and efficient perfor- mance of the dUl1es of the Board under the Revenue and Taxation Code and this Agreement, the Board may allocate tax with respect to such vehicles, vessels, and aircraft in the manner pro- vided in Paragraph B of this Article. ARTICLE IV COMPENSATION The Citl' agrees to pal' the Board as nances such amount as is provided by law. collected by the Board for the City. the Board's cost of administering the City ordi- Such amounts shall be deducted from the taxes ARTICLE V MISCELLANEOUS PROVISIONS A. Communications. Communications and notices may be sent by first-class United States Mail. A notification is complete when deposited In the mail. Communications and notices to be sent to the Board shall be addressed to: State Board of Equalization P.O. Box 1799 Sacramento, California 95808 Attention: Executive Secretary Communications and notices to be sent to the City shall be addressed to: CITY OF SEAL BEACH 211 - 8th Street Seal Beach, California 90740 BT-527 REV. 4 (8,73) .3- Resolution Number B.:l,'erm.' The date of this Agreement is the, date qn which it is-approved by the De- panment of General Services. The Agreemenr shall take effect on the first day df the calendar quarter next succeeding the date of such approval, but in no case before the operative date of the City ordinance, nor on a day other than the first day of a calendar quaner. This Agreeme'nr shall continue until September 30 next following the opera'tive date of the City ordinance, and shall thereafter be renewed automaticl\lly from year [0 year unless one of the parties gives written notice of termination at least two monrhs before the end of the term. The Board may ter- minate this Agre,ement in the manner provided by law, C. This Agreement replaces. and supersedes the Agreement dated March 29. 1956 heretofore entered into by the Board and the City, which prior Agreement is hereby terminated. ST ATE BOARD OF EQUALIZATION By Executive Secretary CITY OF SEAL DEACH r :".. By~t (Signature on this line) THOMAS E. BLACKMAN (Type name here) Mayor, City of Seal Beach (Type title here) BT.527 REV', <<(8-73) - 4- - . .J. . " l~ I I --~ -- - 'Resolution Number '-- ,~. .' . 9/b ORDINANCE NO. 0" , AN ORDINANCE IMPOSING A SALES AND USE T AX 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 Counci I of the City of SEAL BEACH does ordoin os follows;' Section I. SHORT TITLE, This ordinonce sholl be known as the Uniform local Sales and Use Tax Ordin~nce, Section 2. RATE. The rote of sales tox and use tox impos!,d by this ordinance shall be 1% Section 3, OPERATIVE DATE. This ordinance shall be operotive on January I, 1974. I . Section 4, PURPOSE, The City Council hereby declares thot this ordinance is odopted to ochieve the follOWing, among other. purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: (0) To adopt 0 sales and use tax ordinance which complies with the requirements ond.limitations contoined in Part 1.5 of Division 2 of the Revenue an~ Taxation Code; (b) To odopt 0 sales and use tax ordinance which incorporates provisions identicol to those of the Sales and Use Tax low of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code; (c) To adopt a sales and use tax ordinance which imposes a tox and provides a measure therefor thot COn be administered ond collected by the Stote Boord of Equalization in a manner thot adopts itself os fully as procticable to, ond requires the least possible deviotion from the existing statutory and administrotive procedures fallowed by the Stote Boon! of Equalization in administering and collecting the California State Sales and Use Taxes; , (d) To adopt a soles and use tax ordinance which can be administered in a n.anner that will. to the , degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, .minimize the cost of collecting city sales and use toxes and at the same time minimize the burden of record keeping upon persons subject to toxation under the provisions of this ordinance, Section 5. CONTRACT WITH STATE, Prior to the operative date this city shall contract with the Stote Board of Equalization to perform all functions incident to the odministration and operation of this sales and use tax ordinance; provided, tnat if this city shall not have contracted with the State Board of Equalization prior to the operative dote, it shall nevertheless so contract and in such a case the operative dote shall be the first day of the first calendar quarter following the execution of such a controct rather than the first day of the first colendar quorter following the adoption of this ordinance, I 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 Section 2 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date. Section 7. PLACE OF SALE, For th. purposes of this ordinance, all retail sales are consummated at the place of business of the retoiler unle'ss the tangible personal property sold is delivered by the retailer or his agent to an out-oE-State destination or to a common carrier for delivery to an out-of-State destination~ The gross receipts from such sales shall include delivery charges, when such charges ore subject to the State sales and use tax, regardless of the place to which delivery is mode, In the event 0 retoiler has no permanent place of business in the State or has more than one place of business, the place or places at which the retail soles are consummated sholl be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. BT.527-A REV, 1 (8.73) , .1. ~ ~ I 'I I; ~ ': ~ - Resolution Number '. . , '.Section B, USE TAX, An excise tox is hereby imposed on the storage, use or other 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 ot the rate stated in Section 2 of the sales price of the property. The sa!e~ price shall include delivery charges when such charges 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 oth'erwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxa- tion Code, all of the provisions of Part I of Division 2 of the Revenue and Taxation Code ore 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 not 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 not be made when the result of that substitution would require action to be taken by or against the City, or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident I 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 Colifornia. 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 t"ngible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Port 1 of Division 2 of the Revenue and Taxation Code, or to impose this tax with respect to certain sales, storage, use or other 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 "State" in the phrase "retailer engaged in business in this State" in Section 6203 or in the definition of that phrase in Section 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, I (b) The storage, use or other consumption of tangible personal property, the grass 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 gross 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 utilities which are regulated by the Public Utilities Commission of the State of California, Secti~n 13, EXCLUSIONS AND EXEMPTIONS, (0) The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer. ., . " BT-S27.A REV, 1 (8-73) - 2- I, ., - " . I '~ . .' Resolution Number .. - '. (b) The storage, use, or other consumption of tangible personal property, the gro55 receipts from the sale of which have been subiect to tax under Q sales and use tax ordinonce enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, 0: city in this State shall be exempt from the tax due under this ordinance. '. (c) There are exempted from the computation of the amount of the sales tax the gross receipts from the saie of tangible personal property to operators of waterborne ve55els to be used or consumed principally _ outsiae the city in which the sale is made and directly and exclUSively in the carriage of persons or property in such vessels for commercial purposes. . (d) The storage. use, or other consumption of tangible personal pro;.crty purchased by operators' of ' waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of 'persons or property of such vessels for commercial purpose~ is exempted from the use tax. (e) There are exempted from the computation of the omoont of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclUSively in the use of sucl, aircraft as common carriers of persons or property u~der the authority of the laws of this state, the United States, or any foreign government. , ,I I I , . . (f) In addition to the exemptions provided in Sections 6366 and 6366,1 of the Revenue and Taxation Code the storage, use, or other consumption of. tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclUSively in the use of such aircraft os common carriers of persons or property for hire or compensation under a certificate of public convenience and neces~ sity issued pursuant to the laws of this state, the United States, or any foreign government is exempted from the use tax, \ Section 14, APPLICATION OF PROVISIONS RELATING TO EXCLUSIONS AND EXEMPTIONS, (a) Se'ction 13 of this ordinance'sholl become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio far state-assessed property which is identicalto the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Cade, at which time Section 12 of this ordinance shall became inoperative. (b) in the event that Section 13 of this ordinance becomes operative and the State Board of Equaliza- tion subsequently adopts an assessment ratio for the state-assessed property which is higher than the ratio which is required lor local assessments by Section 401 of the Revenue and Taxation Code, Section 12 of this ordinance shall become operative an the lirst day of the month next following the month in which such higher ratio is adapted, at which time Section 13 of this ordinance shall be inoperative until the first day of the month {ollowing the month in which the Board again adopts an assessment ratio for state~assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Section 13 shall again become operative and Section 12 shall become inopera- tive. I Section 15, AMENDMENTS,' All subsequent amendments of the Revenue and Taxation Code which relate to the 'sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this ordinance. r \ I t t i l :, Section 16, ENJOINING COLLECTION FORBIDDEN, No injunction or writ 01 mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the Stote or this City, or against any afficer of the State or this City, to prevent or enjoin the collection under this ordinance, or Part 1.501 Division 2 of the Revenue and Taxation Cade, of any tax or any amount of tax required 10 be collected, i ~ . ~ j! ~ , I .j I ! " '. ~ 1 '. ,I " ,1 '1 BT.527-A REV, 1 (8.73) _ 3_ .' 1 --......- ~~ . Resolution Number ---- 1- --- -- -;., , '- '-- - , . , -Section 17. PENAL TIES. Any person violating any of the provisions of this ordinance shall be deemed guilty-of o 'misdemeanor, ond upon conviction thereof shall be punishable by 0 fine of not more thon $500,oo-or by imprisonment for a period of not more than six months, or by both such fine and imprisonment, . ..- ... :Section 18. SEVERABILITY. If any provision of Ihis ordinance or the application thereof to any person or circumClance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances sholl not be affected thereby, -Section 19, REPEALS, Ordinonce No. . os amended by Ordinance No, , is hereby repeolea;pnr,ided.,~hat said ordinance, as amended, shall remain applicable _ar...lhe-pllfl>oses of the'1Jdministration of said ordinance a;;alhe-imposil.io,Q,!~Land the c~!Jg,\;' x WIt respect to the sales of, and the storage, use. or ather consumption !!!Jg.n&ible""Jl8(S"6f\(jr-P"o~rtY'1'''''''-1J4.J!'nuary 1, 1974, the makinll 01 refunds, elfecti'!.~..~he-tli's'p'&"'iTcin -;;f monies collected, and for the comm!,ncemeniorelll1linuance..s!..!!.n!._ .a.ct+on-:ur proceeCllng under said ordinance. Section 19. REPEALS. Seal Beach Hunlclpal Code Sections z2~4 to 22-11 ere hereby 'le8I0d; provided, however, that said ordinance and eodo sectIons Ghall remain llcable for the purposes of tho administration of saId ordInance and code Gectlon~ . the ImpositIon of and the colleetlon of tax with respeet to the sillos of. Bnd tho storage, use, or other consumptIon of tangible personal property prior to January 'I. 1974. tha making of refund, effecting eredlts. the disposition of monies collected. anel for the COll8aeneement or continuance of any action or proceeding under saId ordlnanee. , \-.-- Section 20. CODIFICATION. Chapter 22 Artlele II of the Seal Beach Municipal Code Is hereby amsnded by adding thereto Sections I through 16 of this ordinance to Le doslgnated 89 Sections 22-4, 22~S. 22-6. 22~7, 22~8. 22-9. 22~IO, 22-11, 22~11.1, 22-11,2.,22-11.3,22-11.4.22-11.5, 22-11.6. 2Z-11.7~ 22-11.8. , r:- - PASSED, APPROVED, AND ADOPTED THIS ~_dElY of October, 1973. ~F'~ Mayor - ATTEST: I. Je:d:J$ Weir..City Clerk of tile City of Se~: C1~:h, CE::,;;r.ia, d? hcre~Y certify that \::i5 i' a I;:~ ii:1~ cJ;re.\ COP'J of .....m..(S)R;P..I.MI1~..,_,!!.9Ifa duly p:::;:.:J :m;~ :l~.nl:d h" ~;:t ~neach Cdl ,u :il on.....:4 ,_ ?-~.-/J..I............ , , .City Clerk .4.