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HomeMy WebLinkAbout0950 ORDINANCE NO. 950 AN ORDINANCE OF THE CITY OF ARCADIA, IMPOSING A CITY SALES AND USE TAX; PROVIDING FOR THE PERFOR[~NCE BY THE STATE BOARD OF EQUALIZATION OF ALL FUNCTIONS INCIDENT TO THE ADMINISTRATION, OPERATION AND COLLECTION OF THE SALES AND USE TAX HEREBY IMPOSEDj SUSPENDING THE PROVISIONS OF ORDINANCES Noo. 946 & 947 DURING SUCH TIME AS THIS ORDINANCE IS OPERATIVE; AND PROVIDING PENALTIES FOR VIOLATIONS THEREOF. THE CITY COUNCIL OF THE CITY OF ARCADIA DOES ORDAIN AS FOLLOWS: SECTION 1. SHORT TITLE. This ordinance shall be known as the Uniform Local Sales and Use Tax Ordinance of the City of Arcadia. SECTION 2. PURPOSE. The City Council of the City of Arcadia hereby declares that this ordinance is adopted to achieve the following, among other, purposes, and directs that the pro- visions hereof be interpreted in order to accomplish those pur- poses: (a) To adopt a sales and use tax ordinance which com- plies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California; (b) To adopt a sales and use tax ordinance which in- corporates provisions identical to those of the Sales and Use Tax Law 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 said Revenue and T~xation Code; (c) To adopt a sales and use tax ordinance which im- poses a one percent (1%) tax and provides a measure therefor that can be administered and collected by the State Board of Equali- zation in a manner that adapts itself as fully as practical to, and requires the least possible deviation from, the existing - 1 - lNDOXEg 950 statutory and administrative procedures followed by the State Board of E~ualization 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 con- sistent with the provisions of Part 1.5 of Division 2 of the said 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; (e) To adopt a sales and use tax ordinance which can be administered in a manner that will exclude the receipts of particu- lar 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 consumption of tangible per- sonal property in this City when the gross receipts from the sale o~ or the use of, that property has been subject to a sales or use tax b~ 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 l.5 of Division 2 of the said Revenue and Taxation Code. SECTION 3. OPERATIVE DATE. CONTRACT WITH STATE. This ordinance shall become operative on April 1, 1956, and prior there- to this City shall contract with the State Board of Equalization to perform all functions incident to the administration and opera- tion of this sales and use tax ordinance; provided, that if this City shall not have contracted with the said State Board of Equali- zation, as above set forth, prior to April 1, 1956, this ordinance shall not be, operative until the first day of the first calendar quarter following the execution of such a contract by the City and by the State Board of Equalization, provided further that ~his ordinance shall not become operative prior to the operative date -2- 950 of the Uniform Local Sales and Use Tax Ordinance of the County of Los Angeles. SECTION 4. SALES TAX. (a) (1) For the privilege of selling tangible personal property at retail a tax is hereby impos~d upon all retailers in the city at the rate of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Arcadia on and after the o~erative date of this ordinance. (2) For the purposesof this ordinance, all retail sales shall be presumed to have been consummated 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 desti- nation or to a common carrier for delivery to an out-of-state desti- nation. Delivery charges shall be included in the gross receipts by which the tax is measured, regardless 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 re- tailer has no permanent place of business in the State of Cali- fornia, or has more than one place of business, the place or places at which retail sales are consummated shall be as determined under rules and regulations prescribed and adopted by the Board of Equalization. (b) (1) Except as hereinafter prOVided, and except inso- far as they are inconsistent with the prOVisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, all of the provi- sions 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 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 Arcadia shall be substituted therefor. Nothing in this -3- 950 subdivision shall be deemed to require the substitution of the name of the City of Arcadia for the word "State" when that word is used as part of the title of the State Controller, 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 be substituted for that of the State in any section 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 Equali- zation, 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 bounda- ries of the State of California, where the result of the substitu- tion would be to provide an exemption from this tax with respect to certain gross receipts which would not otherwise be ,exempt from this tax while those gross receipts remain subject to tax by the State under the provisions of Part 1 of Division 2 of the said Revenue and Taxation Code; nor to impose this tax with respect 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 seller's permit has been issued to a re- tailer under Section 6068 of the said Revenue and Taxation Code, an additional seller's permit shall not be required 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 -4- 950 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 l.5 of Division 2 of the said Revenue and Taxation Code. (iii) Receipts from sales to operators of common carrier and waterborne vessels of property to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this City. SECTION 5. USE TAX. (a) An excise tax is hereby imposed on the storage, use or other consumption in the City of Arcadia of 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 at the rate of one percent (1%) 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) (1) Except as hereinafter provided, and except inso- far as they are inconsistent with the provisions of Part 1.5 of Divi- sion 2 of the said Revenue and Taxation Code, all of the provisions of Part 1.5 of Division 2 of said Code, as amended and in force and effect on 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 Cali- fornia is named or referred to as the taxing agency, the City of Arcadia shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City of Arcadia for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the state -5- 950 I Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of Cali- fornia; nor shall the name of the City be substituted for that of the State in any section 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 to the administration or opera- tion 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 stor- age, 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 Code, or to impose this tax with respect to certain 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; and in addition, the name of the City shall not be substituted for that of the State in Sections 6701, 6702 (except ln the last sen- tence thereof), 6711, 6715, 6737, 6797 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 con- sumer. (il) The storage, use or other consumption of 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 -6- 950 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 communcations, or in the genera- tion. transmission or distribution of electricity or in the manufacture, 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. (iv) The use or consumption of property pur- chased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels princi- pally outside the City. SECTION 6. AMENDMENTS. All amendments of the said Reve- nue and Taxation Code enacted subsequent to the effective date of this ordinance which relate to the sales and use tax and which are not inc~ns1stent with Part 1.5 of Division 2 of the said Revenue and Taxation Code shall automatically become a part of this ordi- nance. SECTION 7. ENJOINING COLIECTION FORBIDDEN. No inJunc- tion or writ of mandate 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 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 8. EXISTING SAIES AND USE TAX ORDINANCES SUSPENDED. - ' At the time this ordinance goes into operation, the provisions of Ordinances No. 946 and No. 947 of the City of Arcadia shall be sus- pended and shall not again be of any force or effect until and un- less for any reason the State Board of Equalization ceases to -7- 950 " ~,'1 v perform the functions incident to the administration and operation of the sales and use tax hereby imposedj provided, however, that if for any reason it is determined that the City of Arcadia is without power to adopt this ordinance, or that the State Board of Equaliza- tion is without power to perform the functions incident to the ad- ministration and operation of the taxes imposed by this ordinance, the provisions of Ordinances No. 946 and No. 947 of the City of Arcadia 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 per- cent (1%) continuously from and after April 1, 1956. Upon the ceas- ing of the State Board of Equalization to perform the functions in- cident to the administration and operation of the taxes imposed by this ordinance, the provisions of Ordinances No. 946 and No. 947 of the City of Arcadia shall again be in full force and effect at the rate of one percent (1%). Nothing in this ordinance shall be con- strued as relieving any person of the obligation to pay to the City of Arcadia any sales or use tax accrued and owing by reason of the provisions of Ordinances No. 946 and No. 947 in force and effect prior to and including March 31, 1956. SECTION 9. PENALTIES. Any person violating any of the provisions of this ordinance 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 the City Jail, or by both such fine and imprison- ment. SECTION 10. SEVERABILITY. If any section, subsection, sentence, clause, phrase or portion of this ordinance, including but not limited to any exemption, is for any reason held to be in- valid or unconstitutional by the decision 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 Arcadia hereby declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that anyone or more sections, -8- 950 subsect~ons, sentences, clauses, phrases or portions be declared invalid or unconstitutional. SECTION 11. The City Clerk shall certify to the adoption of this Ordinance and prior to the expiration of fifteen (15) days from the passage thereof, shall cause the same to be published once in the Arcadia Bulletin, a newspaper of general circulation pub- lished and circulated in the City of Arcadia. This Ordinance shall become effective at the time provided in the Constitution of the State of California and the City Charter of the City of Arcadia and shall become operative as provided in Section 3 hereinbefore. I HEREBY CERTIFY that the foregoing Ordinance was adopted at an adJourned regular meeting of the City Council of the City of Arcadia, held on the 27th day of February , 1956, by the affirmative vote of at least three Councilmen, to wit: AYES: Councilmen Camphouse, Dennis, Dow, Hulse and Phillips NOES: None ABSENT: None ~d~~ , i Y Cler 0 the City of Arcadia SIGNED AND APPROVED this 27th day of February 1956. .-. . -. ~ J)A~J-~ ~ ~or 0 V e ity of Arcadi . , ~ /.... ... ~:- "1- / .......,/' ""-.:....,::.':';' ~~ ".- - ,,~........v . ...:~~ .~ ---ATTEST: ,..., ~_. ~ ~~/dl2d)1c~ "City Clerk -9- 950