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HomeMy WebLinkAboutCC Ord 489 1956-03-26 ... . ", ~ , .., . 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. I I I ORDINANCE NO. 489 ----- 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 '- 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 4 1. I I I Ordinance. Number . ' . 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 2. I I I Ordinance .Number . 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. :3.0 .. ordLnance NUmber . \ I (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 I I 4. ". Ordinance Number I 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 I I 5. Ordinance Number " , 1 I 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 I I 6. . . Ordinance.NUmber . . . , I 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 I I 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 1. . . I I I . , Ordinance Number . ' " 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 B. . . I '1 I ~ '". Ordinance, Number . . 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 DW 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 9. .... .... I I - , . Ordinance Number '. . . . , , 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. ~~;tJ~'2-I,-, 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 '" ...- "-""I ,," p.' _ 1_. , :k ~ c:: '"'.,.. , ~ -- ~l-I'c-,,~ CITY CLERK 10.