Loading...
HomeMy Public PortalAboutOrdinance 60-02 Imposition of City Sales and Use TaxORDINANCE NO. 60 -2 AN ORDINANCE OF THE CITY OF TEMPLE CITY IM- POSING A CITY SALES AND USE TAX: PROVIDING FOR THE PERFORMANCE BY THE STATE BOARD OF EQUALIZA* TION OF ALL FUNCTIONS INCIDENT TO THE ADMINIS- TRATION, OPERATION AND COLLECTION OF THE SALES AND USE TAX HEREBY IMPOSED: PROVIDING PENALTIES FOR VIOLATIONS THEREOF, AND AMENDING THE MUNICI- PAL CODE., THE CITY COUNCIL OF THE CITY OF TEMPLE CITY DOES ORDAIN AS FOLLOWS: SECTION 1: AMENDING MUNICIPAL CODE Chapter 1 is added to Article VI of the Temple City Municipal Code, the sections of which shall read as follows: 6100, Short Title. This Ordinance shall be known as the Uniform Local Sales and Use Tax Ordinance of the City of Temple City. 6101. Purpose. The City Council of the City of Temple City hereby declares that this Ordinance is adopted to achieve the following . among other, purposes, and directs that the provisions thereof be in -' terpreted in order to accomplish those purposes: (A) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part 1.5 of Divi- sion 2 of the Revenue and taxation code of the State of California: (B) To adopt a sales and use tax ordinance which incorpor- ates 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 (1 %) 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 statutory and administra- tive procedures followed by the State Board of Equalization in Admin- istering 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 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 ad. ministered 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 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 the said Revenue and Taxation Code. 6102. Operative Date. Contract with State. This Ordinance shall become operative on the 30th day of dune, 19b0, and prior thereto this City shall contract with the State Board of Equalization to per- form all functions incident to the administration and operation of this Page 2 sales and use tax Ordinance; provided, that if this City shall not have contracted with the said State Board of Equalization, as above set forth prior to June 30, 1960, this Ordinance shall not be operative until the first day of the calendar quarter following the execution 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 Local Sales and Use Tax Ordinance of the County of Los Angeles. 6103. 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 re- tailer from the sale of all tangible personal property sold at retail in the City of Temple City 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 busi- ness 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 of Part 1 of Division 2 of said Code, as amended, and in force and effect on January 31, 1960, 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 Californih is named or referred to as the taxing agency, the City of Temple City shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City of Temple City for the work "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Con- trol, the State Board of Equalization, or the name of the State Treas- ury, or of the Constitution of the State of California; nor shall the Herne 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 operation of this Ordinance; and neither shall the substitution be deemed to have been made in those sections, includ- ing, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substi- tution 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 provi- sions 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 retailer under Section 6068 of the said Revenue and Taxation Code, an addition- al seller's permit shall not be required by reason of this section. 3 Page 3 (4) There shall be excluded from the gross receipts by which the tax is measured: (1) The amount of any sales or use tax imposed by the State of California upon a Retailer or Consumer. (11) 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. (111) 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 principal- ly outside of this City. 6104. Use Tax. (A) An Excise tax is hereby imposed on the storage, use or other consumption in the City of Temple City of tangible personal prop- erty 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 sub -' ject to State sales or use Tax regardless of the place to which deli« very 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 January 31, 1960, applicable to use taxes are hereby adopted add made a part of this section as though fully set forth herein. (2) Whenever, and to the extent that, in Part 1 of Division 2 of the said Revenue and Taxation Code the State of Californ- ia is named or referred to as the Taxing agency, the City of Temple City shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City of Temple City for the word "State" when that word is used as part of the title of 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 Equalization, in performing the functions incident to the administration or operation of this Ordinance; and neither shall the substitution be deeded to have been made in those sections, includ- ing but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substi7 tution 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 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 in the last sentence there- of), 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: 4 Page 4 (1) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (11) 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 ordinance enacted in accord, ance 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. (111) The storage or use of tangible personal property in the transportation or transmission of persons, p -roperty, or communi- cations, or in the generation, transmission or distribution of elec- tricity 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 Cal- ifornia. (lv) The use or consumption of property purchased by operators of common carriers and waterborne vessels to be used or con- sumed in the operation of such common carriers or waterborne vessels principally outside the City. 6105. Amendments. All amendments of the said Revenue and Taxa- tion 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 of Division 2 of the said Revenue and Taxation Code shall automatically become a part of this Ordinance. 6106. Enjoining Collection Forbidden. No injunction or writ of mandate or other regal or equitable procesa 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. 6107. Penalties. Any person violating any of the provisions of this Ordinance shall be deemed guilty of a misdemeanor., and upon con- viction 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 or County jail, or by both such fine and imprisonment. 6108. Severability. If any section, sub - section, sentence, clause, phrase or portion of this Ordinance, including but not limited to any exemption, is for any reason held to be invalid or unconstitu- tional by the decision shall not affect the validity of the remaining portions of this Ordinance. The Council of the City of Temple City 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 any one or more sections, sub - sections, sentences, clauses, phrases or portions be declared invalid or uncon- stitutional. SECTION 2: EFFECTIVE DATE Pursuant to the provisions of Section 36337 (d) of the Govern- ment Code of the State of California, this Ordinance shall take effect immediately as it is an Ordinance which relates to taxes for the usual and current expenses of the City of Temple City. The City Clerk shall cause copies of this Ordinance to be posted in three (3) public places within the City limits of the City of Temple City as prescribed pursu- ant to the provisions of Sections 2801, 2802, and 2803 of CHAPTER 8 of ARTICLE II of the Temple City Municipal Code. PASSED AND ADOPTED by the City Council of the City of Temple City at a regular meeting thereof held this 25th day of May, 1960, by the following called vote: 5 Page 5 AYES: Councilmen- Buchan, Dickason, Merritt, Tyrell & Fitzjohn NOES: Councilmen -None ABSENT: Councilmen -None 1 ATTEST: (/7 May %, /City of, /TempY7C i ty, Calif, ity er , ity o' emp e �rity, alif. STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss CITY OF TEMPLE CITY ) I, Marjorie A. Woodruff, do hereby certify that I have been duly appointed Deputy City Clerk of the City of Temple City, California, and that the foregoing Ordinance No. 60 -2 was adopted at the in- corporation meeting of the City Council of the City of Temple City held on May 25, 1960, by the following roll call vote: AYES: Councilmen- Buchan, Dickason, Merritt, Tyrell, Fitzjohn NOES: Councilmen -None ABSENT: Councilmen -None Dated: May 25, 1960 1 Deputy C i t y Clerk of the C 1 Temp City, California 6