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HomeMy WebLinkAboutC-1 Staff Report - Resolution Declaring Election ResultGeneral Municipal Election Results December 11, 2024 Page 2 SCHEDULED ITEM C-1 TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL VIA: SERGIO GONZALEZ, CITY MANAGER FROM: JEFFREY LAWRENCE CORNEJO, JR., CITY CLERK LUCY DEMIRJIAN, INTERIM CITY CLERK SERVICES MANAGER DATE: DECEMBER 11, 2024 SUBJECT: RESOLUTION DECLARING GENERAL MUNICIPAL ELECTION RESULTS HELD ON NOVEMBER 5, 2024 BACKGROUND: A General Municipal Election was held in the City of Azusa on November 5, 2024, consolidated with the Statewide General Election for the purposes of election of City Council Members from Districts 2, 4 and 5, and for City voters to consider a local sales tax ballot measure (Measure ZZ). The County of Los Angeles Registrar-Recorder/County Clerk has completed the canvass of the results and its results have been certified by the Los Angeles County Board of Supervisors. The City Council is required to pass the resolutions declaring the certified results of said election. The proposed action adopts Resolution No. 2024-C69, reciting the fact of the General Municipal election held on November 5, 2024, declaring the results and such other matters as provided by law. RECOMMENDATION: Staff recommends that the City Council take the following action: 1) Adopt Resolution No. 2024-C69, reciting the fact of the General Municipal election held on November 5, 2024, declaring the results and such other matters as provided by law. ANALYSIS: A General Municipal Election was held and conducted on Tuesday, November 5, 2024, as required by the law, for purposes of electing one Councilmember from District 2, one Councilmember for District 4, and one Councilmember from District 5, each for a full term of four years. Furthermore, a local transactions and use tax measure was placed on the ballot for voter approval. Measure ZZ submitted an Ordinance to Azusa voters at the General Municipal Election to be held on November 5, 2024, approving an amendment to the City’s Transactions and Use Tax. The Los Angeles County Registrar-Recorder/County Clerk canvassed the returns of the election and has certified the results for the City of Azusa. Upon certification, the City Council shall meet to declare the Approved City Council December 11, 2024 General Municipal Election Results December 11, 2024 Page 2 result of the election. The “Official Canvass” is attached to the Resolution. Pursuant to the certified election results, the number of votes received by the following candidates were sufficient to declare them elected: Sabrina Bow for City Council representing District 2 for a term of four years; Jesse Avila, Jr. for City Council representing District 4 for a term of four years; and Robert Gonzales for City Council representing District 5 for a term of four years. Pursuant to the certified election results, the number of votes received in favor of Measure ZZ were sufficient to declare its passage. FISCAL IMPACT The election was budgeted in the FY 2024-25 budget. Prepared by: Reviewed and Approved: Lucy Demirjian Jeffrey Lawrence Cornejo, Jr. Acting City Clerk Services Manager City Clerk Reviewed and Approved: Sergio Gonzalez City Manager Attachment: 1) Resolution No. 2024-C69 (Exhibit A: certified election results) 2) Ordinance No. 2024-09 Transaction and Use Tax Measure (approved by voters November 5, 2024) RESOLUTION NO. 2024-C69 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AZUSA RECITING THE FACT OF THE GENERAL MUNICIPAL ELECTION HELD ON NOVEMBER 5, 2024, DECLARING THE RESULT AND SUCH OTHER MATTERS AS PROVIDED BY LAW. WHEREAS, a General Municipal Election was held and conducted in the City of Azusa, California, on Tuesday, November 5, 2024, as required by law; and WHEREAS, notice of the election was given in time, form and manner as provided by law; that voting precincts were properly established; that election officers were appointed and that in all respects the election was held and conducted and the votes were cast, received and canvassed and the returns made and declared in time, form and manner as required by the provisions of the Elections Code of the State of California for the holding of elections in general law cities; and WHEREAS, the Los Angeles County Registrar-Recorder/County Clerk, on behalf of the City Clerk, canvassed the returns of the election and has certified the results as attached and made a part hereof as “Exhibit A”. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AZUSA, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1. That the whole number of ballots cast in the precincts including vote-by-mail ballots and provisional ballots are detailed in the Official Canvass attached as Exhibit A. SECTION 2. That the names of persons voted for at the election for Member of City Council in District 2 were as follows: Sabrina Bow Dennis Beckwith Philip Campa SECTION 3. That the names of persons voted for at the election for Member of City Council in District 4 were as follows: Jesse Avila SECTION 4. That the names of persons voted for at the election for Member of City Council in District 5 were as follows: Robert Gonzalez Diana Reyes Williams SECTION 5. That the following local Measure voted upon the election is as follows: Measure ZZ (City of Azusa Ordinance No. 2024-09) City of Azusa Public Safety, Community Services, Local Control/Accountability Measure. Shall the measure to maintain locally- generated funding for police, firefighter/paramedic/911 response services; clean up encampments/address homelessness; fix potholes/streets; maintain gang enforcement, neighborhood patrols, clean water, parks, community centers, senior services, afterschool programs and other general City services, authorizing a ¼¢ sales tax, taking effect when legally permissible, generating approximately $2,500,000 annually until ended by voters; requiring audits/spending disclosure, be adopted? YES NO SECTION 6. That the number of votes given at each precinct and the number of votes given in the City to each of the persons above named for the respective offices for which the persons were candidates, were as listed in Exhibit “A” attached. SECTION 7. The City Council does declare and determine that: 1) Sabrina Bow was elected as Member of the City Council representing District 2 for the full term of four years; 2) Jesse Avila was elected as Member of the City Council representing District 4 for the full term of four years; 3) Robert Gonzales was elected as Member of the City Council representing District 5 for the full term of four years; 4) A majority of voters voting on Measure ZZ did vote in favor thereof, the Measure was carried, and it shall be deemed adopted and ratified. SECTION 8. The City Clerk shall enter on the records of the City Council of the City of Azusa, a statement of the result of said election, showing: 1. The whole number of votes cast in the City; 2. The names of the persons voted for; 3. The measure voted upon; 3. For what office each person was voted. 4. The number of votes given at each precinct to each person, and for and against the measure; and 5. The total number of votes cast for each person, and for and against the measure. SECTION 9. That the City Clerk shall immediately make and deliver to each of the persons so elected a Certificate of Election signed by the City Clerk and authenticated; that the City Clerk shall also administer to each person elected the Oath of Office prescribed in the Constitution of the State of California and shall have them subscribe to it and file it in the office of the City Clerk. Each and all of the persons so elected shall then be inducted into the respective office to which they have been elected. SECTION 10. Compliance with California Environmental Quality Act. The City Council finds that this Resolution is not subject to the California Environmental Quality Act (“CEQA”) pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly. Further, if the activity is deemed a project this City Council finds that this Resolution is exempt pursuant to Section 15061(b)(3) of the State CEQA Guidelines. SECTION 11. The City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions. SECTION 12. Severability. If any section, subsection, subdivision, sentence, or clause or phrase in this Resolution or any part thereof is for any reason held to be unconstitutional, invalid or ineffective by any court of competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining portions of this Resolution or any part thereof. The City Council hereby declares that it would have adopted each section irrespective of the fact that any one or more subsections, subdivisions, sentences, clauses, or phrases are declared unconstitutional, invalid, or ineffective. SECTION 13. Effective Date. This Resolution shall become effective immediately. PASSED, APPROVED AND ADOPTED this 11th day of December, 2024. ___________________________________ Robert Gonzales Mayor ATTEST: ___________________________________ Jeffrey Lawrence Cornejo, Jr. City Clerk STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss. CITY OF AZUSA ) I HEREBY CERTIFY that the foregoing Resolution No. 2024-C69 was duly adopted by the City Council, at a special meeting of said Agency held on the 11th day of December 2024, by the following vote of the Council: AYES: COUNCILMEMBERS: GONZALES, ALVAREZ, AVILA, MENDEZ, NOES: COUNCILMEMBERS: ABSENT: COUNCILMEMBERS: BECKWITH ___________________________________ Jeffrey Lawrence Cornejo, Jr. City Clerk APPROVED AS TO FORM: ___________________________________ Best, Best & Krieger, LLP City Attorney COUNTY OF LOS ANGELES 11/05/24 GENERAL ELECTION 12.1 -Page-28 AZUSA CITY GENERAL MUNICIPAL ELECTION Member of the City Council, District 2 FINAL OFFICIAL V2 STATEMENT OF VOTES CAST BY PRECINCT Location Registration Ballots Cast PH I L I P C A M P A DE N N I S B E C K W I T H SA B R I N A B O W AZUSA - 0550030A 933 213 254 278 VOTE BY MAIL SERIAL 0039 2,220 488 627 824 TOTAL 4,426 3,153 701 881 1,102 COUNTY OF LOS ANGELES 11/05/24 GENERAL ELECTION 12.2 -Page-29 AZUSA CITY GENERAL MUNICIPAL ELECTION Member of the City Council, District 2 FINAL OFFICIAL V2 STATEMENT OF VOTES CAST BY PRECINCT Location Registration Ballots Cast PH I L I P C A M P A DE N N I S B E C K W I T H SA B R I N A B O W PRECINCT TOTAL 933 213 254 278 VBM TOTAL 2,220 488 627 824 GRAND TOTAL 4,426 3,153 701 881 1,102 COUNTY OF LOS ANGELES 11/05/24 GENERAL ELECTION 13.1 -Page-30 AZUSA CITY GENERAL MUNICIPAL ELECTION Member of the City Council, District 4 FINAL OFFICIAL V2 STATEMENT OF VOTES CAST BY PRECINCT Location Registration Ballots Cast JE S S E A V I L A AZUSA - 0550001A*332 250 VOTE BY MAIL SERIAL 6115 705 546 TOTAL 1,724 1,037 796 AZUSA - 0550010C*9 9 VOTE BY MAIL SERIAL 6116 7 6 TOTAL 35 16 15 AZUSA - 0550019A*53 40 VOTE BY MAIL SERIAL 6117 84 66 TOTAL 218 137 106 AZUSA - 0550020A*310 245 VOTE BY MAIL SERIAL 6118 565 466 TOTAL 1,568 875 711 AZUSA - 0550024A*107 80 VOTE BY MAIL SERIAL 6120 260 194 TOTAL 581 367 274 COUNTY OF LOS ANGELES 11/05/24 GENERAL ELECTION 13.2 -Page-31 AZUSA CITY GENERAL MUNICIPAL ELECTION Member of the City Council, District 4 FINAL OFFICIAL V2 STATEMENT OF VOTES CAST BY PRECINCT Location Registration Ballots Cast JE S S E A V I L A PRECINCT TOTAL 811 624 VBM TOTAL 1,621 1,278 GRAND TOTAL 4,126 2,432 1,902 COUNTY OF LOS ANGELES 11/05/24 GENERAL ELECTION 14.1 -Page-32 AZUSA CITY GENERAL MUNICIPAL ELECTION Member of the City Council, District 5 FINAL OFFICIAL V2 STATEMENT OF VOTES CAST BY PRECINCT Location Registration Ballots Cast RO B E R T G O N Z A L E S DI A N A R W I L L I A M S AZUSA - 0550016A 729 461 198 VOTE BY MAIL SERIAL 0037 1,606 1,035 430 TOTAL 4,087 2,335 1,496 628 AZUSA - 0550021A*185 134 30 VOTE BY MAIL SERIAL 6119 441 294 112 TOTAL 916 626 428 142 COUNTY OF LOS ANGELES 11/05/24 GENERAL ELECTION 14.2 -Page-33 AZUSA CITY GENERAL MUNICIPAL ELECTION Member of the City Council, District 5 FINAL OFFICIAL V2 STATEMENT OF VOTES CAST BY PRECINCT Location Registration Ballots Cast RO B E R T G O N Z A L E S DI A N A R W I L L I A M S PRECINCT TOTAL 914 595 228 VBM TOTAL 2,047 1,329 542 GRAND TOTAL 5,003 2,961 1,924 770 COUNTY OF LOS ANGELES 11/05/24 GENERAL ELECTION 240.1 -Page-1327 AZUSA CITY GENERAL MUNICIPAL ELECTION - MEASURE ZZ FINAL OFFICIAL V2 STATEMENT OF VOTES CAST BY PRECINCT Location Registration Ballots Cast YE S NO AZUSA - 0550001A*332 225 71 VOTE BY MAIL SERIAL 6115 705 447 187 TOTAL 1,724 1,037 672 258 AZUSA - 0550010C*9 8 1 VOTE BY MAIL SERIAL 6116 7 7 0 TOTAL 35 16 15 1 AZUSA - 0550011A 616 350 217 VOTE BY MAIL SERIAL 0036 1,588 957 526 TOTAL 2,977 2,204 1,307 743 AZUSA - 0550016A 729 443 215 VOTE BY MAIL SERIAL 0037 1,606 996 464 TOTAL 4,087 2,335 1,439 679 AZUSA - 0550019A*53 37 7 VOTE BY MAIL SERIAL 6117 84 65 11 TOTAL 218 137 102 18 AZUSA - 0550020A*310 188 95 VOTE BY MAIL SERIAL 6118 565 369 153 TOTAL 1,568 875 557 248 AZUSA - 0550021A*185 95 71 VOTE BY MAIL SERIAL 6119 441 280 117 TOTAL 916 626 375 188 AZUSA - 0550024A*107 71 21 VOTE BY MAIL SERIAL 6120 260 170 63 TOTAL 581 367 241 84 AZUSA - 0550025B 757 444 245 VOTE BY MAIL SERIAL 0038 1,570 1,054 428 TOTAL 4,065 2,327 1,498 673 AZUSA - 0550026A*36 30 4 VOTE BY MAIL SERIAL 6121 105 73 25 TOTAL 260 141 103 29 AZUSA - 0550030A 933 521 270 VOTE BY MAIL SERIAL 0039 2,220 1,312 712 TOTAL 4,426 3,153 1,833 982 AZUSA - 0550073A 815 488 248 VOTE BY MAIL SERIAL 0040 1,731 1,076 523 TOTAL 4,006 2,546 1,564 771 COUNTY OF LOS ANGELES 11/05/24 GENERAL ELECTION 240.2 -Page-1328 AZUSA CITY GENERAL MUNICIPAL ELECTION - MEASURE ZZ FINAL OFFICIAL V2 STATEMENT OF VOTES CAST BY PRECINCT Location Registration Ballots Cast YE S NO PRECINCT TOTAL 4,882 2,900 1,465 VBM TOTAL 10,882 6,806 3,209 GRAND TOTAL 24,863 15,764 9,706 4,674 ORDINANCE NO. 2024-09 AN ORDINANCE OF THE PEOPLE OF THE CITY OF AZUSA, CALIFORNIA, ADDING ARTICLE IX TO CHAPTER 70 OF THE AZUSA MUNICIPAL CODE TO ENACT A SUPPLEMENTAL, GENERAL, ONE-QUARTER PERCENT (1/4%) GENERAL TRANSACTIONS AND USE TAX (SALES TAX), EFFECTIVE AFTER LOS ANGELS COUNTY MEASURE H EXPIRES, TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION WHEREAS, pursuant to California Revenue and Taxation Code section 7285.9 the City of Azusa (“City”) is authorized to levy a Transactions and Use Tax for general purposes, subject to majority voter approval; and WHEREAS, the People of the City desire to add Article IX to Chapter 70 of the Azusa Municipal Code establishing, effective after Los Angeles County’s Measure H expires, a Supplemental General Transactions and Use Tax (“TUT”) until ended by voters, on the sale and/or use of all tangible personal property sold at retail in the City, at a rate of one-quarter percent (1/4%). NOW, THEREFORE, THE PEOPLE OF THE CITY OF AZUSA DO HEREBY ORDAIN AS FOLLOWS: SECTION 1. Title and Text. This Ordinance shall be known as the “Azusa Supplemental General Transactions and Use Tax”, the full text of which is set forth in Attachment “1”, attached hereto and incorporated herein by reference. SECTION 2. Approval by the City Council. Pursuant to California Government Code section 53724 and Revenue and Taxation Code section 7285.9, this Ordinance was duly approved for placement on the ballot by a minimum two-thirds (2/3) supermajority of all members of the City Council on July 29, 2024. SECTION 3. Approval by the Voters. Pursuant to California Elections Code section 9217, this Ordinance shall be deemed adopted and take effect only if approved by a majority of the eligible voters of the City of Azusa voting at the General Municipal Election of November 5, 2024. It shall be deemed adopted when the City Council has certified the results of that election by resolution and shall take effect ten (10) days thereafter. SECTION 4. Operative Date. “Operative Date” for the Transactions and Use Tax means the first day of the first calendar quarter commencing more than 110 days after the date this Ordinance is adopted and County Measure H is expired, as set forth in Section 3 above. SECTION 5. Severability. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the Ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. PASSED, APPROVED and ADOPTED this 11th day of December, 2024. __________________________________ Robert Gonzales Mayor ATTEST: __________________________________ Jeffrey Lawrence Cornejo, Jr. City Clerk STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss. CITY OF AZUSA ) I HEREBY CERTIFY that the Azusa General Transactions and Use Tax Ordinance was PASSED, APPROVED, and ADOPTED by the People of the City of Azusa on the 5th day of November, 2024. __________________________________ Jeffrey Lawrence Cornejo, Jr. City Clerk APPROVED AS TO FORM: __________________________________ Best, Best & Krieger, LLP City Attorney Article IX, Sections 401 through 413 are hereby added to Chapter 70 of the Azusa Municipal Code to read as follows: “Article IX – SUPPLEMENTAL GENERAL TRANSACTIONS AND USE TAX Sections: 70-401 - Title. 70-402 - Purpose. 70-403 - Contract With State. 70-404 - Transactions Tax Rate. 70-405 - Place of Sale. 70-406 - Use Tax Rate. 70-407 - Adoption of Provisions of State Law. 70-408 - Limitations on Adoption of State Law and Collection of Use Taxes. 70-409 - Permit Not Required. 70-410 - Exemptions and Exclusions. 70-411 - Amendments. 70-412 - Enjoining Collection Forbidden. 70-413 - Duration of Tax Sections: 70-401 – Title. This ordinance shall be known as the “City of Azusa Supplemental General Transactions and Use Tax Ordinance”. The City of Azusa hereinafter shall be called “City.” This ordinance shall be applicable in the incorporated territory of the City. 70-402 – Purpose. This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. B. To adopt a retail transactions and use tax ordinance that 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 1.6 of Division 2 of the Revenue and Taxation Code. C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes. D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions 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. 70-403 - Contract With State. Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. 70-404 - Transactions Tax Rate. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-quarter percent (1/4%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance. 70-405 - Place of Sale. For the purposes of this ordinance, all retail sales are 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. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration. 70-406 - Use Tax Rate. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one–quarter percent (1/4%) 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. 70-407 - Adoption of Provisions of State Law. Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein. 70-408 - Limitations on Adoption of State Law and Collection of Use Taxes. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when: 1. The word “State” is used as a part of the title of the State Controller, State Treasurer, California Victim Compensation Board, California Department of Tax and Fee Administration, State Treasury, or the Constitution of the State of California; 2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this Ordinance. 3. 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: a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code. 4. In reference to Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. B. The word “city” shall be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 of the Revenue and Taxation Code and in the definition of that phrase in Section 6203. 1. “A retailer engaged in business in the City” shall also include any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in this state or for delivery in the State by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000). For purposes of this section, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of Title 26 of the United States Code and the regulations thereunder. 70-409 - Permit not Required. If a seller’s permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor’s permit shall not be required by this Ordinance. 70-410 - Exemptions and Exclusions. A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax. B. There are exempted from the computation of the amount of transactions tax the gross receipts from: 1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government. 2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied: a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of- City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and b. With respect to commercial vehicles, by registration to a place of business out-of- City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. 3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. 4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance. 5. For the purposes of subparagraphs (3) and (4) of this subsection, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. C. There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this City of tangible personal property: 1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance. 2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California. 3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance. 4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this Ordinance. 5. For the purposes of subparagraphs (3) and (4) of this subsection, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. 6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer. 7. “A retailer engaged in business in the City” shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City. D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for, a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. 70-411 - Amendments. All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this Ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Ordinance. 70-412 - Enjoining Collection Forbidden. No injunction 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 the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. 70-413 – Duration of Tax. The tax imposed by this Article shall continue until this ordinance is repealed.”