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HomeMy WebLinkAboutOrdinance No. 500ORDINANCE NO.- 500 AN ORDINANCE OF THE CITY OF, AZUSA DIPOSING A CITY SALES" AND USE TAX; PROVIDING FOR THE PERFORNIANCE BY THE STATE BOARD OF EQUALIZATION OF ALL FUNCTIONS. INCIDENT TO THE ADMINISTRATION, OPERATION AND COLLECTI.ON OF THE'SALES-AND USE X&HEREBY IMPOSED; SUSPENDING THE PROVISIONS OF ORDINANCE(S) 10.0) DURING SUCH TIPM AS THIS ORDINANCE IS OPERATIVE; AND PROVIDG PENALTIES FOR VIOLATIONS THEREOF. The City Council of the -City of AZUSA 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 AZUSA Section 2, PURPOSE. The City Council of the City of AZUSA hereby declares that this ordinance is adopted to achieve the follow ngg.among other, purposes, and.directs that the provisions hereof be interpreted in order to ac- complish those purposes (a) To adopt a sales and use tax ordinance which complies with the require- ments'and limitations contained in Part 1.5 of Division 2 of -the Revenue and Tax- g4on Code of the State of California; (b) To adopt a sales and use tax ordinance which incorporates 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 Taxation Code; (c) To adopt a. sales and use tax ordinance which imposes a one percent —J__%) tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully'as practical to, and requires the least possible deviation from, the existing statu- tory 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, minimize the cost of collecting citysales 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 consumption 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 indwhich this city is located, or city in this State, pursuant to a sales and use tW,ordinance enacted under the provisions of Part 1.5 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 thereto this City shall contract with the State Board .of Equalization to perform all functions incident to the adminis- tration and operation of this sales and use tax ordinance; provided, that if this 00 00 City 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 until the first day of the first calendar quarter following the execution of such a contract by the City and by the State Boa"rd 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 of Los Angeles ZO-ounty in which this City is locate J. Section 4. SALES TAX. (a) (1) For the privilege of selling tangible personal property at retail a tax is hereby imposed 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 Azusa 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 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 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, 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 retailer has no permanent place of business in the State of California, 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 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 o8 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 taxir_g agency, the City of Azusa shall be substituted therefor. Nothing i_-! this subdivision shall be deemed to require the substiution of the nama of. the City of Azusa for the word "State" when that•vczrd is used as - part of the title of the State Controller, the State Treasurer, -LasState 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 substitated,for that of the State in:any section when the resL+lt of that substitution wol,1d require action to be taken by or against the City or any agenc„r th.areof, rather than by or against the State Board cf Ee: .'>zatieri� in perform=ng the functions incident .to the administration or cperatmon of this ord.iranee; and neither- shall the. substitutionbe deemed to h::,re b_en mire 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 sub- stitution would be to,providp.an exemption from this tax with respect to certain gross roced..pts which would not otherwise be exempt from thl_; ta: ;•.pilo t1:10se gresz3 rece.::pts roieain subject to tax by the State under .the rovi -On3 of Part 1 of Division 2 of the said Pe,aanae and Taxation Code; nor to .'mpos= this tax with respect .to certain gross reo0 pts which would not be :abject 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)y.6711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as adopted. -2- (3) if a seller's permit has been issued to a.retailer under Section 6066 of the said Revenue and Taxation Code, -an additional sellerts 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�arjy sales or use tax imposed by the State of California upon a retailer or consumer. i (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 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 Azusa , 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 shallinclude 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 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 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 apart 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 Azusa shall be substituted therefor. Nothing in this subdivision shall be de -em -e -7o require thesubstitution of the name of the City of Azusa 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:sub- -stituted for that of:the State in`any section when the.result'of that substitution would require action:to betaken 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'raferring to the exterior boundaries of the'State-cf•California, where the result of -the substitution would be to provide an exemption from this 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 storageFuse or:,other consumption remains subject -3- td tax by the dc) uo the provisions of Parlof IC>sion 2 of the said Ravenue and Taxation Code, or to impose this tax with respect to,certain storagep" 'us® 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 in the last sentence 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 consumer. _ (ii) 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 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 personalproperty in the "transportation or transmission of'persons, property or communica- tionsy or in the generation, 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),.he,use or.consumption of property purchased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels -.principally outside the City. Section 6. AhENDvENTS. 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 tax and which are not inconsistent with Part 1.5 0£ Division 2 of the said Revenue and Taxation Code shall automatically 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, action or proceeding in arjy court against the. State or_.this`City,.or against any officer of the State cr this City, to prevent or enjoin the collection under this ordin- ance, or Part 1.5 of Division 2.of the_R.evenue and Taxation Code, of any tax or any amount of tax required to be collected. Section 8. EXISTING SALES AND USE TAX ORDINANCE(S) SUSPENDED,' At the time this ordinance goes into operation, the .provisions of Ordinances) No, (s) 392 and 491 Lexisting citysales and use tax ordinance(sL7 shall be suspended and shall not again be of arW force or effect until and unless for any reason the State Board of.Equalization ceases to perform the functions.incident to the administration and operation of the.sales and use.tax hereby imposed; provided,:however� that if for any reason it, is -determined that the City of Azusa • is.without-power to adopt this ordinance) 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(s).No.(s)392 and 491 Zexisting city sales and use tax ordinance(s)7 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 ( 1 .%) continuously. and after April 1,'1956; Upon the ceasing of the State Board of Equalization to perform the functions incident -4- to the administratioItnd � Patin the taxes impood by4 is ordinance, the ' provisions of Ordinance(s) P7o.(s}s Ze-xisting city sales and use tax ordinance(s.L/ shall again be in full force and effect at the rate of one percent ( 1 %). Nothing in this ordinance shall be construed as relieving arty person of the obligation to pay to the City of Azusa arW saleg r use tax accrued and owing by reason of the provisions of r inance s) No.(s) &,xisting city sales and use tax ordinance(s)-7 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 imprisonment. 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 invalid 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 Azusa hereby declares that it would have adopted this ordinance and each section, sub- section, sentence, clause, phrase or portion thereof, irrespective of the fact that arW one or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutdonal. Section 11. EFFECTIVE DATE. The effective date of this ordinance is hereby fixed as of April 1, 1956. Section 12. The Mayor shall sign this ordinance and the City Clerk shall attest same and certify to the passage, adoption and public.ation of the same, and cause the same to be published once within fifteex—AWAkafter its passage, in the Azusa Herald and Pomotropic, "M4 eekYy n;eilspaper of general circulation published and circulated Asn the Cit">.of Azusa and the same shall be drf fullyforce and effect, April 1st, 6. Mayor' of the City of Azusa C Cler oftne C ty or Azusa ATE OF CALIFORNIA COUNTY OF L0S ANGELES SS CITY OF AZUSA es Miller, City Clerk of the City of Azusa, Los Angeles CalifoY2 ereby certify that the foregoing ordi X introduced a meeting of the City Ce City of Azusa on the 20 day na was duly and regularly passed and adop-opby t signed �dair ved b the Mayor, atteste Z`lerk, a la4�1 - in held on the 1956; that the nam and adopted by wing vo e o the Council: -5- STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss CITY OF AZUSA ) I, Jammu Miller City Clerk of the City of Azusa, Los Angeles County, California, do hereby certify that the fore- going ordinance was duly introduced at a regular meeting of the City Council of the City of Azusa on the 20th day of February ,195 6 and was duly and regularly passed and adopted by the City Council, signed and approved by the ado ed Mayor, attested by the City Clerk, at a regular eeting held on the 27th day of February , 195 6 ; that the same was passed and adopted by the following vote of the Council: AYES: COUNCILMEN: Fawcett, Ortuno, Johnson, Romero, Memmesheimer NOES: COUNCILMEN: None ABSENT: COUNCILMEN: None I do further certify that I caused said Ordinance to be published prior to the expiration of fifteen days from the passage thereof in the Azusa Herald and Pomotropic, a newspaper of general circulation, printed, published and circulated in theiCity of Azusa, on the lst day of March 195 6 and that the same was published in accordance with law. James Pi y Clerk, City of Azusa Azusa. Herald & Pomotropic Publish March 1, 1956