HomeMy Public PortalAboutOrdinance 73-378ORDINANCE NO, 73`378
AN ORDINANCE IMPOSING A SALES AND USE TAX TO
BE ADMINISTERED BY THE STATE BOARD OF EQUALI-
ZATION AND PROVIDING PENALTIES FOR VIOLATIONS
THE CITY COUNCIL OF THE CITY OF TEMPLE CITY DOES ORDAIN
AS FOLLOWS:
SECTION 1. SHORT TITLE. This ordinance shall be known as
the Uniform Local Sales and Use Tax Ordinance.
SECTION 2. RATE. The rate of sales tax and use tax imposed
by this ordinance shall be one percent (1 %).
SECTION 3. OPERATIVE DATE; This ordinance shall be operative
on January 1, 1974.
SECTION 4. PURPOSE. The City Council hereby declares that
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 adopt a sales and use tax ordinance which
complies with the requirements and limitations contained
in Part 1.5 of Division 2 of the Revenue and Taxation Code;
(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
Revenue and Taxation Code;
(c) To adopt a sales and use tax ordinance which
imposes a 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 practicable to,
and requires the least possible deviation from the existing
statutory and administrative procedures followed by the
State Board of Equalization in administering and collecting -
the California State Sales and Use Taxes;
(d) To adop_t_a sales and use tax ordinance which can
be administered in a- anner that will, to the degree possible
consistent with the provisions of Part 1.5 of Division 2 of
the 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.
SECTION 5. CONTRACT WITH STATE. Prior to the operative date
this city shall contract with the State Board of Equalization to
perform all functions incident to the administration and operation
of this sales and use tax ordinance; provided, that if this city
shall not have contracted with the State Board of Equalization
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 rather than the first day of the first calendar quarter
following the adoption of this ordinance.
SECTION 6. SALES TAX. For the privilege of selling tangible
personal property at retail a tax is hereby imposed upon all retailers
in the city at the rate stated in Section 2 of the gross receipts
of the retailer from the sale of all tangible personal property
sold at retail in this city on and after the operative date.
Ordinance No. 73-378
SECTION 7. 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 State Board of
Equalization.
SECTION 8. USE TAX. An excise tax is hereby imposed on the
storage, use or other consumption in this city of tangible personal
property purchased from any retailer on and after the operative
date for storage, use or other consumption in this city at the rate
stated in Section 2 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.
SECTION 9. 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 1.5 of Division 2 of
the Revenue and Taxation Code, all of the provisions of Part 1 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.
SECTION 10. LIMITATIONS ON ADOPTION OF STATE LAW. In
adopting the provisions of Part 1 of Division 2 of the Revenue and
Taxation Code, wherever the State of California is named or referred
to as the taxing agency, the name of this City shall be substituted
therefor. The substitution, however, shall not be made when the
word "State" is used as part of the title of the State Controller,
the State Treasurer, The State Board of Control, the State Board of
Equalization, the State Treasury, or the Constitution of the State
of California; the substitution shall not be made 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; the substitution shall
not be 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 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 tm impose this tax with respect to cent =a -in- sales, storage, use
or other consumption of tangible personal propertywh_ich would not
be subject to tax by the State under the said provisions of that
Code; the substitution shall not be made in Sections 6701,6702
(except in the last sentence thereof), 6711, 6715, 6737, 6797 or
6828 of the Revenue and Taxation Code; and the substitution shall
not be made for the word "State" in the phrase "retailer engaged in
business in this State" in Section 6203 or in the definition of that
phrase in Section 6203.
SECTION 11. 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 seller's permit shall not be required
by this ordinance.
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Ordinance No. 73-378
SECTION 12. EXCLUSIONS AND EXEMPTIONS. There shall be excluded
from the measure of tax:
(a) The amount of any sales or use tax imposed by the
State of California upon .a retailer or consumer.
(b) The storage, use or other consumption of tangible
personal property, the gross receipts from the sale of which
has been subject to sales tax under a sales and use tax
ordinance enacted in accordance with Part 1.5 of Division 2
of the Revenue and Taxation Code by any city and county,
county, or city in this State.
(c) The gross receipts from sales to, and the storage,
use or other consumption of property purchased by, operators
of common carriers and waterborne vessels to be used or
consumed in the operation of such common carriers or water-
borne vessels principally outside this city.
(d) The storage or use of tangible personal property
in the transportation or transmission of persons, property or
communications, or in the generation, transmission or dis-
tribution 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.
SECTION 13. EXCLUSIONS AND EXEMPTIONS.
(a) The amount subject to tax shall not include any
sales or use tax imposed by the State of California upon a
retailer or consumer.
(b) The storage, use, or other consumption of tangible
personal property, the gross receipts from the sale of which
have been subject to tax under a sales and use tax ordinance
enacted in accordance with Part 1.5 of Division 2 of the
Revenue and Taxation Code by any city and county, county, or
city in this State shall be exempt from the tax due under
this ordinance.
(c) There are exempted from the computation of the
amount of the sales tax the gross receipts from the sale of
tangible personal property to operators of waterborne vessels
to be used or consumed principally outside the city in which
the sale is made and directly and exclusively in the carriage
of persons or property in such vessels for commercial purposes.
(d) The storage, use, or other consumption of tangible
personal property purchased by operators of waterborne vessels
and used or consumed by such operators directly and exclusively
in the carriage of persons or property of such vessels for
commercial purposes is exempted from the use tax.
(e) There are exempted from the computation of the
amount of the sales tax the gross receipts from the sale of
tangible personal property to operators of aircraft to be used
or consumed principally outside the city 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.
(f) In addition to the exemptions provided in Sections
6366 and 6366.1 of the Revenue and Taxation Code the storage,
use, or other consumption of tangible personal property pur-
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Ordinance Noe 73 -378
chased 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 com-
pensation under a certificate of public convenience and
necessity issued pursuant to the laws of this state, the United
States, or any foreign government is exempted from the use tax.
SECTION 14. APPLICATION OF PROVISIONS RELATING TO EXCLUSIONS
AND EXEMPTIONS.
(a) Section 13 of this ordinance shall become operative
on January 1st of the year following the year in which the
State Board of Equalization adopts an assessment ratio for
state - assessed property which is identical to the ratio which
is required for local assessments by Section 401 of the
Revenue and Taxation Code, at which time Section 12 of this
ordinance shall become inoperative.
(b) In the event that Section 13 of this ordinance
becomes operative and the State Board of Equalization sub-
sequently adopts an assessment ratio for the state - assessed
property which is higher than the ratio which is required for
local assessments by Section 401 of the Revenue and Taxation
Code, Section 12 of this ordinance shall become operative on
the first day of the month next following the month in which
such higher ratio is adopted, at which time Section 13 of this
ordinance shall be inoperative until the first day of the
month following the month in which the Board again adopts an
assessment ratio for state - assessed property which is identical
to the ratio required for local assessments by Section 401 of
the Revenue and Taxation Code, at which time Section 13 shall
again become operative and Section 12 shall become inoperative.
SECTION 15. AMENDMENTS. All subsequent amendments of the
Revenue and Taxatio'n Code which relate to the sales and use tax and
which are not incons\istent with Part 1.5 of Division 2 of the Revenue
and Taxation Code shall automatically become a part of this ordinance.
SECTION 16. 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 this
City, or against any officer of the State or this City, to prevent or
enjoin the collection uhder 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 17. 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
months, or by both such fine and imprisonment.
SECTION 18. 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.
SECTION 19. REPEALS. Ordinance No, 60 -2, as amended by
Ordinance No. 61-54, is hereby repealed; provided, however, that
said ordinance, as amended, shall remain applicable for the puraoses
of the administration of said ordinance and the imposition of and
the collection of tax with respect to the sales of, and the storage,
use, or other consumption of tangible personal property prior to
January 1, 1974, the making of refunds, effecting credits, the dis-
position of monies collected, and for the commencement or continuance
of any action or proceeding under said ordinance.
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Ordinance No. 73 -378
SECTION 20. CODIFICATION. This Ordinance shall be codified
as Chapter l of Article VI of the Temple City Municipal Code.
SECTION 21. The City Clerk shall certify to the adoption of
this Ordinance and to its approval by the Mayor and shall cause the
same to be published in the Temple City Times, a newspaper of
general circulation, printed, published and circulated in the City
of Temple City.
APPROVED and ADOPTED this 2nd day of October , 1973.
MA
OF
ATTEST:
Chief Deputy City Clerk
EMPLE CITY, CALIFORNIA
I HEREBY CERTIFY that the foregoing Ordinance, being
Ordinance No. 73 -378, was introduced at a regular meeting of the
City Council of the City of Temple City held on the 18th day of September
and was duly passed, approved and adopted by said Council, approved
and signed by the Mayor and attested by the City Clerk at a regular
meeting of the said City Council held on the 2nd day of October, 1973.
by the following vote:
AYES: Councilmen- Briggs, Dennis, Gilbertson, Merritt, Tyrell
NOES: Councilmen -None
ABSENT: Councilmen -None
�`"��✓�LCL �`;� -ems
Chi-f Deputy City Clerk
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