HomeMy WebLinkAboutCC Ord 489 1956-03-26
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I-"--;;~~~~AL OFFICIAL COpy
N,v_T TO Ell; TAK!:N F;<OM
THI:: CiTY CLERK'S OFFICI;
Alr NANCE OF THE CITY OF SEAL BEACH,
_w - NG SALES AND USE TAX: PROVIDING FOR
THE PERFORMANCE BY THE STATE BOARD OF
EQJ1ALIZATION OF ALL FUNCTIONS INCIDENT TO
THE AIJlINISTRATION, OPERATION AND COLLECTION
OF THE SALES AND USE TAX HEREBY IMPOSED:
SUSPENDING THE PROVISIONS OF ORDINANCE NO. 481
DURING SUCH TIME AS THIS ORDINANCE IS OPERATIVE:
AND PROVIDING PENALTIES FOR VIOLATIONS THEREOF.
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ORDINANCE NO. 489
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The Clty Councl1 of the Clty of Seal Beach does orda1n
as follows:
SECTION 1. SHORT TITLE. Thls ord1nance shall be knotm
as the Un1form Local Sales and Use Tax Ordlnance of the C1 ty of
Seal Beach.
SECTION 2. PURPOSE. The C1ty Councll of the Clty of
Seal Beach hereby declares that thls ord1nance 1s adopted to ach1eve
the followlng, among othez; purposes, and d1rects that the provlslons
hereof be interpreted ln order to accomp11sh those purposes;
(a) To adopt a sales and use tax ordlnanoe Whlch
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complles wlth the requ1rements and 11m1tatlons
contalned ln Part 1.5 of Dlvlslon 2 of the Revenue
and Taxation Code of the State of Cal1fornia;
(b) To adopt a sales and use tax ord1nance Whlch
lncorporates provlslons ldentlcal to those of the
Sales and Use Tax I.aw of the State of Callfornla
lnsofar as those provlslons are not inconslstent
wlth the re~lrements and 11mltatlons contalned
ln Part 1.5 of Dlvlslon 2 of sald Revenue and Taxatlon
Code;
(c) To adopt a sales and use tax ordinanoe Whlch
imposes a one percent (1%) tax and provldes a measure
therefor that can be admlnlstered and collected by the
State Board of Equalizatlon ln a manner that adapts
ltself as fully as practical to, and re~lres the
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least possible deviation from, the existing statutory
and administrative procedures followed by the State
Board 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 1,5 of
Division 2 of the said Revenue and Taxation Code, mini-
mize 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;
(e) To adopt a sales and use tax ordinance which can
be administered in a manner that Will exclude the
receipts of particular sales from the measure of the
sales tax imposed by this City which have been included
in the measure of the sales tax imposed by any other
city and county, county other than the county in Which
this city is located, or city in this State, and avoid
imposing a use tax on the storage, use or other con-
sumption of tangible personal property in this City
when the gross receipts from the sale of, or the use
of, that property has been subject to a sales or use
tax by any other city and county. county other than
the county in which this city is located, or city in
this State, pursuant to a sales and use tax ordinance
enacted under the provisions of Part 1.5 of Division 2
of said Revenue and Taxation Code.
SEC'l'ION 3. OPERATIVE DATE. CONTRACT WITH STATE. This
ordinance shall become operative on April 1, 1956, and prior thereto
this City shall contract With the State Board of Equalization to
perform all functions incident to the administration and operation
of this sales and use tax ordinance; provided, that if this City
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shall not have contracted with the said state Board of Equalization
as above set forth, prior to April 1, 1956, this ordinance shall
not be operative unt1l the first day of the first oalendar quarter
follOWing the exeoution of such a contract by the City and by the
State Board of Equalization, provided further that this ordinance shall
not become operative prior to the operative date of the Uniform Looal
Sales and Use TflX Ordinance of the County of Orange.
SECTION 4. SAlES TAX.
(a)(l) For the privilege of selling tangible personal
property at retail a tax is hereby imposed upon all
retailer in the city at the rate of one percent (~)
of the gross receipts of the retailer from the sale
of all tangible personal property sold at retail in
the City of Seal Beach on and after the operative date
of this ordinance.
(2) For the purposes of this ordinance, all retail
sales shall be presumed to have been c onsumated at the
place of business of the retailer unless the tangible
personal property sold is delivered by the retailer or
his agent to an out-of-state destination or to a common
carrier for delivery to an out-of-state destination.
Delivery charges shall be included in the gross receipts
by Which the tax is measured, regardlese of the place
to Which delivery is made, when such charges are included
in the measure of the sales or use tax imposed by the
State of California. In the event a retailer has no
permanent place of business in the State of California,
or has more than one place of business, the place or
plaoes at Which retail sales are oonsummated shall be as
determined under rules and regulations prescribed and
adopted by the Board of Equalization.
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(b)(l) Except as hereinafter provided, and except
inscfar as they are inconsistent with the provisions
of Part 1.5 of Division 2 of the said Revenue and
Taxation Code, all of the provisions of Part 1 of
Division 2 of said Oode, as amended and in force and
e:ftect on April 1, 1956, applicable to sales taxes are
hereby adopted and made a part of this section as
though fully set forth herein.
(2) Wherever, and to the extent that, in Part 1,
of Division 2 of the said Revenue and Taxation Cede
the state of California is named or referred to as the
taxing agency, the Oity of Seal Beach shall be substituted
therefor. Nothing in this subdivision shall be deemed
to require the substitution of the name of the City
of Seal Beach for the word 'StateN When that word is
used as part of the title of the State Oontroller, the
State Treasurer, the State Board of Oontrol, the State
Board of Equalization, or the name of the State Treasury,
or of the Oonstitution of the State of California; nor
shall the name of the Oity be substituted for that of
the State in any seotion when the result of that sub-.
stitution 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 to the administration or operation
of this ordinance; and neither shall the substitution
be deemed to have been 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 gross reoeipts which would not otherwise be
exempt from. this tax while those gross receipts
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remain PbJect to tax by the State under the provisions
of Part 1 of Division 2 of the said Revenue and Taxa-
tion Code; nor to impose this tax with respeot to
certain gross receipts which would not be subject
to tax by the State under the said provisions of that
Code; and, in addition, the name of the City shall
not be substituted for that of the State in Sections
6701, 6702 (except in the last sentence thereof),
6711, 6715. 6737, 6797 and 6828 of the said Revenue
and Taxation Code as adopted.
(3) If a seller1s permit has been issued to a
retailer under Section 6068 of the said Revenue and
Taxation Code, an additional sellerls permit shall not
be re~ired by reason of this section.
(4) There shall be excluded from the gross
receipts by which the tax is measured;
(i) The amount of any sales or use tax
imposed by the State of California upon a
retailer or consumer.
(ii) Receipts from the sale of tangible
personal property upon which a sales or use
tax has become due by reason of the same
transaction to any other city and county,
county other than the county in which this
city is located, or city in this State under
a sales or use tax ordinance enacted by that
city and county, county other than the county
in Which this city is located, or city in this
State in accordance With Part 1.5 of Division 2
of said Revenue and Taxation Code.
(iii) Receipts from sales to operators of
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common carrier and waterborne vessels of property
to be used or consumed in the operation of S1.D h
common carrier or waterborne vessels principally
outside of this City.
SEC'rION S. USE TAX
, ,(a) An excise tax is hereby imposed on the storage,
use or other consumption in the City of Seal BeaCh
or tangible personal property purChased from any
retailer on or after the operative date of this ordinance,
for storage, use or other consumption in the city a t the
rate of one-percent (~) of the sales price of the
property. The sales 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.
(b)(l) Except as hereinafter provided and except insofar
as they are inconsistent with the provisions of Part 1.5
of Division 2 of the said Revenue and Taxation Code,
all of the provisions of Part 1 of Divison 2 of said
Code. as amended and in force and effect Oft
April 1, 1956, applicable to use taxes are hereby
adopted and made a part of this section as though
fully set forth herein.
(2) Wherever, and to the extent that, in Part 1
of Division 2 of the said Revenue and Taxation Code
the State of California is named or referred to as the
taxing agency, the City of Seal BeaCh shall be'sub-
stituted therefor. Nothing in this subdivision shall
be deemed to require the substitution of the name of
the City of Seal BeaCh for the word "State" When that
word is used as part of the title of the State Con-
troller, the State Treasurer, the State Board 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
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be substituted for that of the State in any seotion
When the result of that substitution would require
action to be taken by or against the City or any
agenoy thereof rather than by or against the State
Board of Equalization, in performing the functions
incident to the administration or operation of this
ordinance; and neither shall the substitution be
deemed to have been made in those sections, includi~
but not neoessarily limited to, sections referring
to the exterior boundaries of the State of California,
Where the reoult of the substitution would be to provide
an exemption from thia tax With respect to certain
storage, use or other consumption of tangible personal
property Which would not otherwise be exempt from this tax
While such storage, use or other consumption remains
subject to tax by the State under the provisions of
Part 1 of Division 2 of the said Revenue and Taxation
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Code, or to impose this tax with respect to certain
storage use or other consumption of tanigble personal
property Which would not be subject to tax by the
State under the said provisions of that Code; and in
addition, the name of the City shall not be substituted
for that of the State in Seotions 6101, 6102 (except
in the last sentence thereof). 6111, 6115, 6137, 6191
and 6828 of the said Revenue and Taxation Code as
adopted.
(3) There shall be exempt from the tax due under
this section:
(i) The amount of any sales or use tax
imposed by the State of California upon a
retailer or consumer.
(ii) The storage, use or oth~ consumption of
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tangible personal property, the gross receipts
from the sale of or the cost of which has been
subject to sales or use tax under a sales or
use tax ordinance enacted in accordance with
Part 1.5 of Division 2 of the said Revenue
and Taxation Code by any other city and county,
county other than the county in Which this city
is located, or city in this State.
(iii) The storage or use of tangible personal
property in the transportation or transmission
of persons, property or communioations, or in
the generation, transmission or distribution of
electrioity or in the manufacture, trans-
mission or distribution of ~s in intrastate,
interstate or foreign commeroe by publio
utllities Which are regulated by the Publio
Utilities Commission of the State of California.
(iv) The use or consumption 'of property pur_
ohased by operators of common carrier and
waterborne vessels to be used or consumed in
the operation of such common carriers or water-
borne vessels principally outside the Oity.
SECTION 6. AMENDMENTS. All amendments of the said Revenue
and Taxation Code enaoted subsequent to the effeotive date of this
ordiranoe which relate to the sales and use tax and Which are not incon-
sistent with Part 1.5 of Division 2 of the said Revenue and Taxation
Code shall automatioally become a part of this ordinance.
SECTION 7. ENJOINING COLLECTION FORBIDDEN. No injunction
or writ of mandate or other legal or equitable process shall issue
in any suit, aotion or proceeding in any court against the State or
this City, or against any officer of the State or this City, to
prevent or enjoin the collection under this ordinance, or Part 1.5
of Division 2 of the Revenue and Taxation Code, of any tax or any
amount of tax required to be collected.
SECTION B. EXISTING SALES AND USE TAX ORDINANCE ( B)
SUSPENDED. At the time this ordinance goes
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into operation, the provisions of Ordinance No. 481 shall be suspended
and shall not again be of any force or effeot until and unless for
any reason the State Board of Equalization ceases to perform the function
incident to the administration and operation of the sales and use tax
hereby impoeed; provided, however, that if for any reason it is
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determined that the City of Seal Beach is without pwoer to adopt this
orldinance, or that the State Board of Equalization is without power
to perform the functions incident to the administration and operation
of the taxes imposed by this ordinance, the provisions of Ordinance
No. 481 shall not be deemed to have been suspended, but shall be
deemed to have been in full force and effect at the rate of one
percent (~) continuously fram and after April,1,1956. Upon the
ceasing of the stat e Board of Equalization to perform the functi ons
incident to the administration and operation of the taxes imposed
by this ordinance, the provisions of Ordinance No. 481 shall again
be in full force and effect at the rate of one percent (l~). Nothing
in this ordinance shall be construed as relieving any person of the
obligation to pay to the City of Seal BeaCh any sales or use tax
accrued and owing by reason of the provisions of Ordinance No. 481
in force and effect prior to and including MarCh 31, 1956.
SECTION 9. PENALTIES. Any person violating any of the
provisions of this ordinanoe shall be deemed guilty of a misdemeanor,
and upon conviction thereof shall be punishable by a fine of not more
than $500.00 or'by imprisonment for a period of not more than six (6)
months in jail, or by both suCh fine and imprisonment.
SECTION 10. SEVERABILITY. If any eection, subsection,
sentence, clause, phrase or portion of this ordinance, including
but not limited to any exemption, is for any reason held to be
invalid or unconstitutional by the decieion of any court of competent
jurisdiction, such decision shall not affect the validity of the
remaining portions of this ordinance. The council of the City of
Seal Beach hereby declares that it would have adopted this ordinance
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and each seot10n, subseot10n, sentenoe, clause, phrase or port10n
thereof, 1rrespeot1ve of the fact that anyone or more sect10ns, sub-
sect10ns, sentenoes, clauses, phrases or nort10ns be declared 1nvalid
or unoonst1tutional.
SECTION 11. EFFECTIVE DATE. This ord1nano&, 1nasmuoh
as it prov1des to a tax levy for the usual current expenses of
the C1ty, shall take effeot 1mmecUately. Ord1nanoe No. 487 1s
hereby repealed.
SECTION 12. PUBLICATION. '!'he C1ty Clerk shall oertify
to the passage and adopt10n of th1s ordinanoe by the C1ty Counc1l
of the C1ty of Seal BeaCh, and shall oause this ordinance to be
published once in the Seal BeaCh Post and Wave, a newspaper of general
circulation printed, published and oirculated 1n the City of Seal
Beaoh.
PASSEl>, APPROVED AND ADOPTED by the C1ty Couno1l of the
C1ty of Seal Beach at an adjourned meeting thereof held on the
26th day of March, 1956.
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MAYOR OF THE CITY OF SEAL BEACH
ATTEST: '
;<;,U 4~&4- c ..:-_
. CITY CLERK
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
CITY OF SEAL BEACH )
I, F. W. HICKMAN, C1ty Clerk of the City of Seal Beach
and ex-off1010 Clerk of the C1ty Counc11, do hereby cert1fy that the
above and foreg01ng Ordinpnce was duly passed, approved and adopted
by the C1ty Counoil of the C1ty of Seal Beach at an adjourned meet1ng
thereof held on the 26th day of March, 1956.
AYES
NOES
ABSENT
Counc1lmen
LaWhead, Leonard, Calvo, Clark
None
Counc11men
Coun01lmen
Flanagan
DATED:
March 26, 1956
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CITY CLERK
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