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HomeMy WebLinkAboutORD 098 (1956)AN ORDINANCE OF THE CITY OF TUSTIN, IMPOSING__ A CITY . SALES '""AND"_ IISY AX., , PROVIDING_ FOR THE "7Y7:RY7tiTf3'F':r°1?JTT_'••..,��,r,.•..•xfsrrr-°^•w•nrr,aww-•-.wrw:t-wwc.,, w�n••�er.+e+.u: r...r,.•.-w.�,�......... OF ALL ..FUNMONS-TNCIDENTI-'T.O'_.THX. AT�MINIISTRATTOW OPERATI OX-*.AliD 'COLLEC'TIOIi OF--."MSALES AND --USE USE TAX HEREBY IMPOSED, AND PROVIDING PENALTIES - F�...VhOLAfi2"ONS."�iEREOF: . T ie ' Citg Council of the C -tg of-.-VustAx. does ordain as follows: -Section `'I`. SHS Irdinana-a' shall"" be known as the "-Uafora Locant Sales and Use Tax ©rdla.anq.e ''of the City of Tust$z* Section 2 PURPOSE The City Counc-U-' ofthe City of Tustin hereby declares _:that'' -this tirainance..: i:s--adopted to -achieve the following, among other, purposes,'and=direc:ts that the pro- visions hereof-be'interpreted "in order to --accomplish' those pur- poses: 1`01.1.76 adapt a sales and use tax , ordinance which com- plies with the .requirement"s and:" liraitattone- _gontaihed in Part 105- of Division-" ''Nevenue and Taxati- Gods of the State of,. California; (b):Td adopt a sales and use taxordinancewhich in- corporates provisions identical` to those of. the, Sales and Use Tax Law 6r "the State of=C'ali'fornia" insofar as., -those , provisions are not ineonsistent with the requirements and.�Iikitations coa- tained in `Part _'1' 5" o.f Division 2 of the said. Revenue and Taxa tion Code; acibpt ` a-' sales and - use tax.- ardinince<° which im- poses a one percent (I$ -f tax and provides Aa`'ieasure therefor that can be adm�star�ici' collected "by tie State`'Board of Equal icatibn in � ,m#nner that adapts' itself' as fully as prae- tieal" to, and.'requires the'`'least possible deviation: from, the existing statutory and" administrative procedures 'followed by the State 'guard dr7E4ut11%t1bn In adi'ni-ster-ing. and collecting the California State` Salesz' and Xte Taxes; td)' T© adapt a° sales and use tax ordinancerhich can be administered in a lar vier` that win,to tli'e: 'degree possible consistent with the 'proviso ons of Part -l.' o bvision 2 of 520 the said Revenue and Taxation Gdd,6, minimize the cost of collect - jag city sales and use taxes and at the same -tune 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-exelude.,the,,.receipts of par- ticular sales from the measure -of the sales tax,,imposed by this City whichhave been J$ioluded" in the measure, -of-,the sales tax im- posed by shy other City and C'dunty,,..Gounty,.other.,L'than the County in which this Cityja located' or City 14 t1li.s.-State., and avoid Imposing a usp.tax on the storage., use orother consumption of tangible persqnal property in this. Gity-,when-the- gross receipts from the sale, o, or,the use ofthat, property.has -;been subject to a sales or use tax'by any other'Clty And.:'C-ounty County other than the County in which this City Is loc , ated.* oir:'City in this State,, pursuant to 'a sales ales and use tax ordinance 'enacted under the provisions`of Part:105 of Division 2 dt-the said Revenue and Taxation Code* Section 3*"-OPERA1nW'DATE: CONTRACT` ­MTH ''STATE. This ordinance shalfbiecome'o'perative on April -11;'1956, and prior thereto this City shall contract with t#eState Bird of Bquali- zation to peri rm,411 n1netions incident,:tq the administration and operation,of,thIs sales and use tax ordinance;,providedt that If' this Cit have shall contracted with the State Board of­9qializat Ions-. as above set forths, prior to, April 'l#* 1956, this ordinance shall not be operatjvt_.unti1 the first day of the first calendar quarter followli* the,.execution of such a contract by'the'City' and" by the State Board of Equalization. Section * SALES"Irla, (a) '(l)' For the privilege ofseillog tangible per- sonal property At r6ta ta tax is hereby imposed upon all re- tailers 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"Tustin on and after the operative date of'this.ordinance. (2) For the purposes of"this ordinAncov all retail' sales shall be p-'resumie&-to have been consummated at the place of business, of" the, retailer uass.a the -:.:tangi=ble personal prop - arty sold`. i s del *erect by the retailer . or his.: agent- to an out of-state°destination or to a common carrier for delivery to an out-of-state destinati®n. Delivery charges, shall" be included... In the gross receipts by which the tau _i:a:.measur�ii. regardless, of the place to whhi'ch delivery ' is made,..w en_..such., charge;s are. in eluded, in the measure° of -`the salea..or._use-....t:ax. imposed -by the State of "C411f6rnia. 131 the event - a retailer...has no , permanent= place of 'business in the' State of ­C:d1ifbLtnia,._,_or- has more than one place of" business, the place or. places_ at.w eh retain ` amass are. consummated.shall be as determine&Lunder...r�es and regula- tionsprescribed" and adopted -by -the..: and`...Qf " F qu4lization. Cb) (h) _..Except as hereinaf-ter.--provided, and except insofar as they ares inconsistent wrth -the.,:-provisions of Part 1.5 of Divisio�tw ot�e; saf:deveue -and'-7.0 zation Code, all of the provisions of" Part I -of"" Divi cion--- 21 of" said- Code, as amend4d and".1h force anis efNet on Apri'1_,_X. 1 , applicable to 'Opus taxes are hereby adopted "and::made a part of this section as though fully set forth herein. t 23 iereerer and to the extent that,:! in dart 1 of Division 2 of" the ° `sai'd"Ite' nue and �''�attar� Code the State ot` Calif oftit is r rafbrred to as the "'taring agency, the City of Tustin .'s1 `>e substituted" therefor. Nothing in this subdivision &Wl be deeded" to require then substitution of the name`of ' the City of '`stin that word 16 used "'as part of °the title :of:::ti a State 'Controller, the State' -Treasurer, the State'"Board" of"'.Control, 'thy State Board of ` Eq' a6lizati-ong or the name of­the.State Treasury, or of t ,Const" tutien 'of.:" the :State .of '"Calif-6raa; nor. shall the name of tie "C~ity ' 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. " C'ity :or any agency thereof , rather .than ;by or against. the State,_Board of Equali- zation, in perforating' "the 'unctions incident to the adminis- tration or operation of"this ordinance; .and".neither shall the substitUtton be deemed" to 'have ..been made in. those . sections* Including,, but not necessarily limited tm,,.:seetions referring. 542 to the exterior boundries 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 receipts which would- not --otherwise be exempt from'this• tax= while those gross receipts remain subject to -tax by the °'State. undar: the provi"sions of Part l .-OV Divisfdn - 2 of:"the said. Revenue.__and ` TaxationCode; not to impose this tax with respect tocertaingross 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, 672` (except -in the last sentenc.e.. thereof) 6731; 6715, 6737, 679.7.. and"68'8 of the said-R-ev-enue_:.andTaxation Code as adopted. Y (3) if, a selharts permit has been.: issued to a retailer under Section 6136$ of"the said Revenue and`, T#Xation Code, an additional'sellerts permit shall not be required byreason of this Section. (4) There shall be exc3uded-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 c onsurner Receipt"sfrom the sale of tangible permio somal property upon which a $aleb or use tax has„ becoare due by reason of the same transac- tion` -to'any other city and county, county other than the"county in.mhich this city is located, ©r. city In this State" under,a- sales. or t��se tax ordinance enacted „bY that city and co�,inty, county ether than the county In. -Which this citg is; located or citg'in this State in aecoraandii with Part 1.5 of `Division 2 of the said 'Revenue 'and '"Taxation 'Code. ' (:iii), Receipts from sales to ";QperatorIs :of" common carriers and waterborne vessels of' property` to "be used "or consumed in the opera- ti©li'of such common carriers or waterborne vessels' principally outside of this City. Section 5 iigE (a)''Lem.,excise' t4i is hereby imposed, on, the storage, use or other eonsu;ption in" the City of -Tustin of 'tangible ( per somal- property pnrhase "from any retailer Yon: or' after the op- erative"date of this ordinance, for storage,: .use or other con- sumption in the city at the rate of one percent "(1%) of:_the sales price of the property, The sales price shall include delivery charges -.when such eharges are sub:ject,to State sales or use tax., regardless ©f' -the place to ►hieh.delivery is made,, ('b) (1) Except as here nafte.r...provided, . and 'except N insofar as they are i 524 nates of the City shall* not be substituted far that of- rthe State' in Sections 6701, 6702' '(except, in the last -;sentence thereof., 6711, 67x5; .6737`, 67$.7"` and' 6828 of the said Revenue and Taxation Code as adopted..: (3) ; Ther. a shall be exempt from' the tax due under this sectiew- : ( i ) 'The' amount of any sal s-- or use tax imposed i by- .the State of°"California upon .a. retailer .or consumer. (ii) The storage, use or other consumption of tangible personal property, the � gross receipts from the sale of or the cast of wh ch has. been subject to 'sales or use,tax under a sales or use tax ordinance enacted in aceordane e, with, Part 1.5' of'; Division 2 of the said Revenue and ' Taxatiow Gdde-; by any other city and county, county other than.the county in which this city is locate4s orcity in this state. (in) = The storage � or-, use. .,of .,tangible personal: property in the transportation- or., transmission of persons, property or c6mmuni.cations or in the gen- eration, transmissionordistribution of*electricity or.in the mannf acture; , ,transtr.san or distribution of gas. in intrastate., interst.ate".or; foreign commerce by public utilities which'- are_ .regulated t ' the' Public Utilities Cottmiasion of the State of California. (iv) The use or.consumption of property pur chased by operst6rs of common carrier and water borne vessels to be used or consumed in the opera-! tion ­of such common carriers. or.,Waterborne vessels'_ , principally outside the ' City. Section 6. Ai{IiEND1 S* All amendments of the said Revenue and "Taxation Code enacted subsequent: to the effective date of this ordinance which relate to the. ,sales and use ted "and which are not inconsistent with Part 1.5 of- Division 2 of the said'Revenue and.'Traxation Code shall automatically become a part of this ordinance. Section 7 ENJOINING COLLECTION - F( RBID'DEN* . No in- junction "or *r3 t of mandate or other legal" or equitable pro' cess shal"1'issue in any suit, action or proceeding in any court a As ` 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 D'ivison., 2 of -the Revenue and Taxation Code, of " any tax or any amount of tax required to be collectea ,Section 8 PENALTIES* Any person. violating-- any of the provisions of' this ordinanee'shall'be .deemed guilty, of a" misdet"ieanor, and' upon conviction. thereof shall be punishabl® by a fine of. not more than $5QCA:'0D or by imprisonment for a; period of not more than six (6) months in the City 'Jail-, or by both such fine and imprisonment. Section q„ SEVERABILITY: " If any section., subsection, sentence, `clause, phrase or portion...of,.,.this:_ orAlnances including, but not limited to., any q ption, i -s-. for any .reason ;held. to be invalid. or unconstituti" la 'by the deei"sion•..of : any court of com- petent jurisdietxgn, #�; decision shall: no.t .affect ;the validity of the remaining pQrticr of"th. s ordinano�,►r ,fie CownctT df: the City of Tastingher®biaiares that it- rod. &ave adopted this ordinance and Bach-soction, - subsection.,:,_ sentence., clause, phrase or portion there+sf,' irrespective of the: Pact that any ,one or more sections, 'subseotion:s, sentences,. clava, phrases or por- tions be declared inval ids or unconsti'tutiorial'0 Section it .' ACTIVE DATE: , .11AS,. ordinance, inasmuch as it provides', for: a tak evyf`or the usxial .current'expenses of the 'City, shal'i fN_bt lmmediatelyt- PAS ' A 6#TW' by the "City Council, ,of the Cit ' y ofv Tustin at -Its regular meeting held on the 12th day of March, 19.560 NG -Mayor ATTEST" S . City Clerk, "The above and 2"dregoing ordinance was du* and regu- larly introdueed at, a regular meeting of, the City Council of the City of Tu$tin h "Id=.cin `the 27th day of`'February', 1956, hd was dt lAaa and'regularly, adopted at a, reguler meet - big of th® City ,the ;12th day of March, 1956: by the f -46n w1 Vbte t... AYES: Counci en: idd; ITA41449, ' mak, Bacon, ' Byrd. ABSENT: Councilmen: None » NOES: Councilmen: Ione .. An ng n, City Cler of the City of Tustin.