HomeMy WebLinkAboutCC Ord 487 1956-02-29
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. INAL O~,:KIAL COpy
TO BE TAI~::N ~,~OM
CITY CLERK'S OF~ICE
ll~ ~l
R;)I;~A1\'-': NO.
4,\:T o. n:XANCE ~'l .:: ~ crr:,y C!t' 5EA~ ..;~...ca,
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':Hri: p::r1FCF. "./\ CE B: 'L'~; ,,' 'A E ojC~\".:J OF'
::!:quAL1ZA~::ON CF ;'LL ".u;,!~ ':m!5 I;'!CIJE.l'!':' TO
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OF "~-E SALES "q)jj' iJtii r .\.~ -~H':"~: I.:.I:fJ~D;
SUSPi:}.':)'.'(} H, ~r.OVI3' C'S rlo' CRir::"M;CE NO. 461
~UR'i:.:3 S"CH T7 ::;, A" '.'.,' S ~':D ,Ju!::E :S m':?~-'I1rE;
Ai,:') t>J:i.07':JJ!"-: ":..~AL"ns lCR VICJ.,.., :C:~8 '.':i....,...OF.
The City Council of ~he City cf deal ,epch OOFoS ordain
l',S follovs:
8ECTjON 1. SHORT TI'~'LE. This ord:\.nl',nce shl-ll be knol-!n
-.-
E:S the UnifoI'i:! LOCE',l S, J.E'S f',n Ul3e ':lax Cl'dim'nce of the City
of &enl 3each.
SECT:..9N 2~
FUKPOS~. The Cicy Courcil of the Citi of
S,:E:1 5.-Fch hereb;: cieclarfs ;h,t this orc'.nance is !'liO~.~E'(, '.0
(chelve the follo'T....ng, fl.rllonf: other, l;urnoses, unCi d:!.rects tha~
the ;..l.'ov'slons hereof be :r.ter,.re;:ec, :.n order to acco!i:1.lish
tr:ose "ur!,oscs:
(a) To adopt a sal~r, p~6 use tax ordlnpnce l:hich cocpliES
1'lth the reouircmrnts pno li:;litptio!ls c:mtair.ed
in Pf'rt 1.5 of Uivision 2 of the i.evenue and '~aXa-
tion Coce of t~e Sta~e of CaliforniD;
(b) To a(lout a Bales and use tax <)rd~.r.l'ncc l"hich incor-
'OorpteB urovisions identical to those of the S~leB
and Use cp:: Le.'" of the S"E'.'.e of Cll.liforr.ip incofar
ar- those urovieions arc not inconsistent ~ith the
reo'lire!1ent s n ~C li:'11 ';p..tions contE'ined in Pp,rt 1. 5
of Division 2 of the sr.ic' RevE'nuc anti ';'axation Code;
(c) To adopt D. salns and uoe tBX ordinance "hich 1m.oslls
p- one percent (1%) tax and ~rovides a measure therefor
that can cc cdmin~Eterea ~nl collected oy the
S~ate Boe.rei. of Eoua1ization ".n a :.lE'r.ner thpt B.ca!Jts
itself as fully es ~rnctlcal to, and reauireo the
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least possiole clevie t '.on fror.!, ',hf; ex~sti:'l. stl,tu-
to:-y enn adrn'.nlt,trF"Uive ,:;rooec.ures follol':ed by t:'le Stat
Board of Equalization in administerin~ anv colleoting
the California ~tpte .ales end Use Texes;
((l) To a600t a Rcles ant use te,x ord:.l~['nce l':hich oan be
acministereo in a manner ~.t ~ill, to the degree
possible conaistent \-'ith 1;he 'Jrovisions of Part 1.5
of Division 2 of th~ said Revenue flne ~rxetion Co~e,
minioize th0 burden of reoord kee~inf, upon persons
subJeot to taxation under the ~rovisions ~~ ~h~s
ordina.noe;
(e) To adopt a salcs anc use tax ord1nanc~ ~hich cen be
adoinis tered ir. a manner thr't l': ill excluc.e the receipts
of oarticular aales from the mCBsure of the sales
tr.x imposed by this City which have been incluued in
the measure of the sales tax imposed bJ an. other city
an~ county, oounty other than t~e county i~ ~hich
this city is loco ted, or city in this State, snc.
avoid imposing a use tax on the atorage, use or other
consumption of tanbible personal 9rop~rty in this
City l":hen the I;ross rece:.:Jts fro:: the sale -:;f, or
the use of. thFt property has bcc'n subject to P. salas
or use tax by pny other city ~n~ county, oounty other
thrn the county in \'h~ch this city is located, or City
in this State, .;ursurnt to a saha ene' ueo tex
ordinance enact~d unoer the rovisions of Prrt 1.5
of Division 2 of th!' llaid Revenue ane, Taxation Coce.
SECTION.2:. OP1i.:R/,':"'IVE ilA'l'E. COi\'TRACT ':I'::'H S'!',,'!'E. This
ordinance shall become operrtive on April 1, 1956, rn6 prior
thereto ":;his City aha1.1 oontract \'i "::h the Vel" e Board of !!:C1ualiza-
tion to pE'!rfor'] all funotlons ~noidel1t to the admir!istration
a.nd operc.":;ion of thisDC,lE:o and uoe tl:X ord:l1E'nce; Drovlc.e6., that
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PAGE
. Ordinance Number
11' this City shc>ll not have con-:;rE',cted ,.-;.th t.~e said St/:te i30vrQ
01' Loual1'at10n, as ~bove set 1'orth, prior to April 1, 1956, th1s
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ordinance she-ll not be operf't1ve until the 1'irst day of the first
calen&ar ouarter follow:r.b the execution of such p c~ntract by
the City ~nd by the State Board of Equalization, provided further
that this ordinance shall not become operative prior to the
operative date of the Uniform Local Sales and Use Tax Ordinance
of the County or Orange.
SECTION 4. SALES TAX.
(a) (1) For the privilege of selling tangible personal
property at retail a tax is h"rcby lmoosed upon all
retailers in the city at the rate of one percent
(l~) of the bross receipts of thp retail~r from the
sale of all tan~i~le personal prooerty sold at retail
in t~e City of Seal Beach on and after the operptive
date of t~is ordinance.
(2) For the yurposes of this ordinance, all retail
sales shall be presu~ed tc have been consummated at
the place of business of the retailer unless the
tpngible personal ~roperty sold is delivered by the
retailer or his rgent to an out-of-stpte destination
or to a common carrier for delivery to an out-of-state
destin"tion. Delivery c:ll'.rges s:lall ',.,e incluiled in
the gross rece~pts by ~~ich the tax is rneasurcd,
regardless of the pll'.ce to ~hich ilelivery is nade,
l':hen such chF.,rges pre inclu(; ed in 1 he measure of the
sales or use trx imposed by the Strte of California.
In the event a retailer ~~s no p~r~anent olace of
business, the pllce or p~aces at which retail sales
are consu ~Rted shall oe as deter~ined uneer rules
and regulations ~rescribed and adopted by the Board
of E~ualization.
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(b)(l) Except as h::reinafter provided, and e:tcept inGofar
as T~ey are inconsis~ent with ~he orovisions of Pert 1.5
of Division 2 of the said Revenue end Taxation Coce,
all of the provisions of Part 1 of Division 2 of said
Code, as amended and in force and effect on April 1, 1956
applicable to sales taxes are hereby pdopted and made
a p~rt of this section as thouSh fully set forth herein.
(2) ~~erever, and to the extent ~~~t, in Part 1, of
Division 2 of the said Revenue and Taxation Code of the
State of California is naMed or referred to as the
taxing agency, the City of Seal Beach shall be substitute
therefor. Nothing in this subdivision shall oe dee~ed
to re~uire the substitution of the name of the City
of Seal Beach for the 1I:ord II State II ",hen that 1I'ord is
used as pert of the title of the State Controller, the
State Treasurer, the State B~rd of Control, the State
Board of Equalization, or the name of the State Treasury,
or of the Constitution of the State of California; nor
shall the name of the City be substituted for that of the
State in any section ~hen ~he result of that substitu-
tion would rl':-qui:::e action to be oaken by or I'gainst the
City or any agency thereof, rather than by or against
the State Board of Equalization, in performing the
functions incident to the edministration or operation
of this ordinance; and neither shall the substitution
be deemed to have b en made in those sections;
including, but not necessarily limited to, sections
referring to the exterior boundaries of the State of
California, '.:here the result of the substitution ".'ould
be to ~rovide an ex~e~ption fro~ this tax with res~ect
to certain {;ross receipts 1Ilhich would not otherwise
be exempt fro~ this t~x ~hile those gross receipts
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rem9,in SUQJ~ct to tux by t..,,-e Sk' e under t.l1e ~rov~slons
of P/'rt 1 of Division 2 of the said Hevenue and
Taxation Code; nor to impose this tax with resnect
to certain :<7'069 reueip'Us 'ihich ',:,;ulCi not be sulJJ ect
to tax by the State under the s~i( ~rovisions of that
Code; and, in audition, thc name of the City shall
not be substituted for thpt of the State in Sections
6701, (,702 (excent in the last sentence thereof),
6711, 6715, ~737, 6797 and 6828 of the s~id Revenue
and Taxation Code as adopted.
(3) If a seller1s per~it has been issued to a retailer
under dectjon 6068 of the said Revenue and ~axation
Code, an al.dit~onal seller's prrmit shall not be
required by reason of this section.
(4) There shall be e:;;:cluded froll the .;ross receipts
by ~hich the tax 1s measured:
(i) The amount of any sales or use tax im,)osed
'oy the State of Cal'.fornia upon a retailer
or consumer.
(ii) Receipts from the sale of ~angible personal
oropcrty upon ~hich u snles or use tpx has
become aue by reason of the same transaction
to any other city and county, county other than
the county in Which this city is locr-ted, or
city in thiR State under a sales or use tax
ordinance enacted by th~t city ~nd county,
county other the.n tl-J.e count~. in l'~ic!1 thiG city
is loc~ted, or city in this St~te in accor~ance
vith P~rt 1.5 of Division 2 of the said
Revenue and ~axation Code.
(iii) Receipts from sales to operators of common
carrier ~nd ~aterborne ves els principally
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Ordinance Number
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oULside of this City.
SECTION 5. USE TAX
(a) An excise tax is hereby L~~osed on the storage, use
or other consucption i~ ~he City of Se~l BpFch of tangible
personal property purche.sed f'ro::l any retailer on or after
the operative date of this ordinance, for storage, use or
other consumption in the city ~~ the r~te of one percent
(~~) of the sales orice of the orop,' ty. The seles ~rice
shall '.ncluue C'el'very charges ~'hen suc'l chE'rgea p,re
subject to State sales or use tax reg~rdless of the pIece
to which delivery is mpde.
(b)(l) Except as hereinafter provided B.nd e~:cept insofar
as they are inconsistent ?ith the ~rovisions of P~rt 1.5
of Division 2 of the sc.id t-:evenue ant> "'pxation Cone, all
of the provisions of Pprt 1 of ~ivision 2 of said Code,
as amended and in force and effect on April 1, 1956, e.pplic
able to use taxes are hereby adopted anv made a p~rt of
this section es thou0h fully Ret forth herein.
(2) ~~erever, cn0 ~o the extent that, in Pert 1 of
Division 2 of the oeid ~evenue end ~axation Code of the
State of California is ne.med or referrec, to r s the te.xine
agency. the City of Seal Beach for thE' word "S"ate" l1hen
that ,,'ord is used as lJ/',rt of the title of t!1.e State
Controller, the State Treasurer, the StRte Board of
Conf:rol, the .'trte !'loll,rd of EauP.liz-a1:;ion, or the na:::ie of
the St~te Treasury, or of the Constitution of the StFte of
Cr'ifornia; nor shall the na~e of the City be substituted
for thet of the S';a1;e in l1n] section "'hen the result of
the t substitution rould require flct'..on to be taken by or
againRt the City or any a~ency thereof rather than by or
acainst the State So~rd of Equalization, in performing
the functions incident to the Rd~inistration or operation
PAGE
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'Ordinance. Number
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of thls ordinance; nnc'. n[~ith('r shall the substitution
be deemed to have been made in those sections, including
of tr.ls ordinance; anc. neither shall the substitution
'oe deemeci to Th'we been mE'de in t::.ose sections, including
but not necessarily limited to, sections referring
to the exterior boundaries cf the citate of California,
~here the result of the substitution ~culd be to provide
an exception fro'.:: '\;c.ls tax l':i til res.::lect to certain storage,
use or other consumption of tangible personal property
l,:'~ich "ou1t' not other1.:ise be exempt fro:1 this tax while
such storage, use or oth?r consumption remains subject
to tE'X by the State under the ~rovisions of P~rt 1 of
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Division 2 of the said Revenue ~nd Taxation Coce, or
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to impose this tax ~ith resnect to certain storaBe use
or other consumption of tangible personal pro~erty ~hich
would not be subject to tax by the St~te under the s~id
provisions of that Code; and in addition, the name of the
City shall not be substituted for thrt of the St;te in
Sections 6701, 6702 (e:~cept in the 1t:' st sentence thereof),
6711, 6715, 6737. 6797 and 6828 of the sei6 Revenue and
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T~at~on Code as adopted.
(~) There shall be exempt fro" the te.x due under this
section:
(i) The acount of any s~les or use tax imposed by
the State of Ca1'fornia upon a retailer or
consumer.
(ii) The storage, use or other consumption of tansible
personal oroperty, the Gross ,receipts from the sale
of or the cost of ~hich hDs been subject to sales
or use tax under a seles or use tax ordinp.nce
enacted in accordance with Part 1.5 of Division 2
of the said Revenue and Taxation Code by any other
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city ane county, county othe~ tha~ th~ county in
'fhich this c ~.ty is 10cli',ted, or city in this Strte.
(iii) The storage or use of tangible personal property
in the transportation or transmission of persons, pro-
perty or cor::municet.i.ons, or ~n the senerl'tion, trans-
mission or cistribution of electricity or in the
canufacture, trans~ission or distribution of gas
in intrast~te, interstate or foreign commerce by
public utilities l:h~c:~ rre r'gull'ted by the Public
Utilities Co>wission of the State of Ca:ifornia.
SECTION C Al,iEl\Di,~ENTS. All amendments of ';he said
12 Revenue nnd Taxation Cocle ene.cted subsequent to the effective fu:.te
13 of this ordinance l'rhich rela te to the ol'.le send use tax "!hich are
14 not inconsistent ~ith Part 1.5 of Division 2 of the said Revenue
and Taxation Code shall automatically beco~c ~ part of this
ordinance.
SECTION 7.
E:':JOINING CCLLECT:::ON FOBBI:.JDEN.
No injunction
18 or "'rit of ml'.ndete or other lc(;a.l or e(luitablc :::rocess shall issue
19 in any suit, l',ction or proceeding ir.. eny court againo'.: the S';;r.te
20 or this City, or l',;ainet any officer of the S';;l'te or this City,
21 to urevent or enjoin the collection under this ordinl1.nce, or
22 Part 1.5 of Division 2 of the Revenue cnr: ~axation Cor' e,' of any
23 tax or any umount of t~x reouircd to be collected.
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SECTION 8. EXISTING SAlJ~S AXD USE 'lAX ORDINANCE( s)
suapZNDED. At the time this ordinance goes
26 into operl',tion, the ;;rovisions of Ordir:ance No. 481 shall be
27 suspended rnc' shall not q;ain ':Ie of any force or effect until and
28 unless for l'.nJ re~,son the S e ""e Board of EQue.liza tion ceases to
29 perform the functions incident to the rdministration rnd rperation
30 of thl' sales ~nd use tax hereby imposed; provided, ho~ever, that
31 if for any re!l.BOn it 1.s determtned thl". the Cit~' of Seal '3ea.ch
32 is ':ithout pO'1er to adopt t"is ordine,nce, or thct the Str.te Board
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'Ordinanc~ Number
of Ecualiy.a tion is l'!i thout pOl:er to ,wrforn t!1e functions incic'eY,t
to the adm~nistrption I'no opcrption of the taAes imposed by this
ordine.nce, the '.)rovisions of Ordine,nce No. 481 Bhl',ll not be deeced
to h~ve been suspended, ~ut shnll be deeMed to nave bpen in full
force and effect at thE' l'!'.te of one percent (Ii.) continuously from
and after April 1, 1956. Upon the ceasing of the Stete BOl'rd of
Eoua1ization to r,~rfo~ the functions incident to the adminis-
trr tion p,nd o);lerat ion of the t!",:.::es i:.l'Oooed by this ordinance, the
provisions of Ordi.nance No. L'8l shall p.!;ain be in full force p.nd
effect at 'he rrte of one nercent (1,;). Noth~ng in this ordinance
sh~ll be cons~rued as re1ievinb eny person of the obligation
to pay to thc City of Seal Beach any sales or use tax accrued
and m:ing by reason of the orovis:ons of OrdinDnce No. 481 in
force and effect prior to and including riareh Jl, 1956.
SEC?ICN 9. P:~.\L~IES. Any person viole.t'nu any of t~e
provisions o~ this oreinance ohnll be deemed ,uilty of a mis-
demeanor, rnd upon conviction thereof shall be punish~ble by ~
fine of not ::Jore than ~500.00 or by imprison:Jent for a Deriod of
not more than six (6) months in
fine and impriso~~ent.
SECTION 10. SEVERABIL!~Y. If eny section, oubsection,
Jail, or by both Guch
sentence, clause, phrase or 90rtion of this ordinance, inc:u~ing
but not limited to any exemption, if for ar.y reason hele to be
invalid or unconstitutional by the decision of any court of
competent jurisdiction, such decision shall not affect the
validity of the rema:nir.G port:ons of th~s ordinance. The Council
of the City of Seal 3e:?ch hEreby declares thl.t it ~!ould have
adopted this ordinancE end eaeh section, subsection, sentence,
clause, phrase or portion thereof, irrespectivc of the fact that
anyone or more sections, subsections, sentences, clauses, phraseo
or portions be Cec1arcd invalid or unconstititional.
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. Urdlnance Number
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SECTION 11. EFFEC~IV~ ~A'~. This ordir.~nce. inps~uch
2 as it provides for a tax levy for the usupl current expenses of
3 the city, shall take effpct i~ediately.
4 SECTION l.?...!.. PUBLICATION. The CitJ Clerk shall certify
5 to the passage and edoption of this resolution by the City Council
6 of the City of Seal Beach, end shRll cause this resolution to oe
7 published once in the Seal ~each Post enn ~ave, B ne~spRper of gen-
8 erRl circulation prin';cd, published and circulated in the City of
9 Seal Beach.
10 PASSED, APPROVED Aim AOOPTED by the Citr Council of the
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City of Seal Beach at en a,dJourned meetin!~ thereof he>ld on the
::1(1~ day of February, 1956.
,
Cd~.e C:d/b7J
no.'IIIIt ;,1AYOR OF THi: CIT::: C:F SEAL BJ1:AClf
17 (T'~ ,/.
18 ~CV.Wr-c~~"":.__
CITY CLERK
19
Sr;:'l. TE m' CALIFCRN:,A )
20 COUNTY ()~. ORANGE ) SS
CIT~ OF SEAL BEACH )
21
I, F. ~':. HICn:AN, City Clerk ")f thE' City of SeE',l BCf'ch
22 and ex-officio Clerk of the City Council, do hE'reby certify that
thp above ana foregoing Ordinance ~:as duly passed, approved and
23 adopte>d by the City Council of the City o~Seal Beach at an
edJourned meeting thereof held on the ;?~~* day of February, 1956.
24
aYES CouncilmeniA"'A"..F~ .I."""'Alo, ,c.l. 4NA QA#
NOZS Councilmen ,#"',1,--
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ABSE~~
Councilmen Co .(.4-"1"
ATED:
February :;z;/fi, 1956
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/-:Z~~';'-..~,/a'~::'-.--
CITY CLERK
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