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HomeMy Public PortalAboutOrdinance 288ORDINANCE NO. 288 AN ORDINANCE OF THE CITY OF Beaumont , IMPOSING A CITY SALES AND USE TAX; PROVIDING FOR TI PERFORMANCE BY THE STATE BOARD OF EQUALIZATION OF ALL FUNCTIONS IN- CIDENT TO THE ADMINISTRATION, OPERATION AND COLLECTION OF THE SALES AND USE TAX HEREBY IMPOSED; SUSPENDING THE PROVISIONS OF ORDINANCES NOS. 233 and 278 DURING SUCH TINE AS THIS ORDINANCE 0' `A , PROVIDING PENALTIES FOR VIOLATIONS THEREOF. The City Council of the City of as follows: Beaumont •ti does ordain Section 1. SHORT TITLE. This ordinance shall be known as the Uniform Local Sales and Use Tax Ordinance of the City of Beaumont Section 2. PURPOSE. The City Council of the City of Beaumont hereby declares that this ordinance is adopted to achieve e o owing, among other, purposes, and directs that the provisions hereof be interpreted in order to accomplish those pur- poses: (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 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 Divi- sion 2 of the said Revenue and Taxation Code; • (c) To adopt a sales and use tax ordinance which imposes a nine -tenths of one percent (.9%) tax and provides a measure therefor that can be administered and collected by the State Board of Equali- zation in a manner that adapts itself as fully as practical to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equali- zation in administering and collecting the California State Sales and Use Taxes; (d) To adopt a sales and use tax ordinance which can be admin- istered 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 Tax- ation Code, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of record keeping upon per- sons subject to taxation under the provisions of this ordinance; (e) To adopt a sales and use tax ordinance which can be admin- istered 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 prop- erty 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. 1 Section 3. OPERATIVE DATE. CONTRACT WITH STATE. Tliis ordi- nance shall become operative on July 1, 1957, and prior thereto this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this ;rales and use tax ordinance; provided, that if this City shall not :,ave contracted with the said State Board of Equalization, as above set forth, prior to July 1, 1957, this ordinance shall not be opera- tive until the first day of the first calendar quarter following the -a:ecution of such a contract by the City and by the State Board of 'J'cjialization, provided further that this ordinance shall not become -eorative prior to the operative date of the Uniform Local Sales ante -Tse Tax Ordinance of the County of Riverside. 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 nine -tenths of one percent (.9a) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City ofBeaumont 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 deliv- ered 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. De- livery 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 unposed 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 the operative date of this ordinance, 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 taxing agency, the City of Beaumont shall be substituted therefor. Nothing in this subdivision s is be deemed to require the substitution of the name of the City of - for the word "State" when that word is used as pa] of e1.e 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 Cali- fornia; nor shall the name of the City be substituted for that of the State in any section when the result of that substitution would re- quire action to be taken by or against the City or any agency thereof, rather than by or against the State Board of Equalization, in per- forming 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 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 gross receipts 2 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 got be subject to tax by the State under the said provisions of that erode; 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 sen- Tence 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 'ender Section 6068 of the said Revenue and Taxation Code, an addition- al seller's 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 any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) Receipts from the sale of tangible personal prop- erty 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 car- rier and waterborne vessels of property to be used or con- sumed in the operation of such common carriers or water- borne 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 Beaumont of tangible per- sonal property purchased from any-77=7F-7717—after the operative date of this ordinance, for storage, use or other consumption in the city at the rate of nine -tenths of one percent (.9%) 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 re- gardless 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 the operative date of this ordinance, applicable to use 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 Divi- sion 2 of the said Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the City of Beaumont shall be substituted therefor. Nothing in this subdivision shall deemed to require the substitution of the name of the City of Beaumont for the word "State" when that word is used as part of717771717—Fr—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; 3 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 perform ing 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 referring to the exterior boundaries of the State of Califor n:ia, where the result of the substitution would be to provide an ex- emption from this tax with respect to certain storage, use or other consumption of tangible personal property which would not otherwise he 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 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 personal property in the transportation or transmission of persons, property or communications, or in the generation, transmission or distribution of electricity or in the manufacture, transmis- sion 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) The 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. AMENDMENTS. All amendments of the said Revenue and Taxation Code enacted subsequent to the effective date of this ordi- nance which relate to the sales and use tax and which are not incon- sistent with. Part 1.5 of 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 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 re- quired to be collected. Section 8. EXISTING SALES AND USE TAX ORDINANCES SUSPENDED. At the time this ordinance goes into operation, the provisions of Ord- inances Nos. 233 and 278 shall be suspended and shall not again be of any 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 Beaumont 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 Ordinances Nos. 233 and 278 shall not be deemed to have been suspended, but shall oe deemed 'ave been in full force and effect at the rate of one percent (i%) continuously from andafter the operative date of this ordinance. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this ordinance, the provisions of Ordinances Nos. 23 and 278 shall again be in full force and effect at the f e of one percent (1%). Nothing in this ordinance shall be coni• strued as relieving any person of the obligation to pay to the City of $eaumont any sales or use tax accrued and owing by reason of the provisions of Ordinances Nos. 233 and 278 in force and effect prior to the operative date of i.s or nance. Section 9. PENALTIES. Any person violating any of the provi- sions 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 limit- ed to any exemption, is for any reason held to be invalid or unconsti- tutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of thi-_s ordinance. The Council of the City of Beaumont hereby declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional. Section 11. EFFECTIVE DATE. This ordinance is an emergency ordinance affecting, and for the immediate preservation of, the pub- lic peace, health, safety, comfort, convenience and general welfare and the same shall therefore become effective immediately upon the final passage and adoption thereof. The facts constituting its urgency are as follows: The Legislature of the State of California has enacted the Bradley -Burns Uniform Local Sales and Use Tax Law in order to provide for uniform administration, reporting, sales and use tax rates and collection of local sales and use taxes. The County of Riverside has adopted a uniform county sales and use tax ordinance. The City of Beaumont must act immediately to adopt this ordinance in order o avo double taxation of all retail transactions within this city, to prevent lack of uniformity, and duplication of reporting and administration of State and local sales and use taxes and to enable the City of Beaumont to contract with the State Board of Equalization for performance by the Board of all of the func- tions incident to the administration or operation of city sales and use taxes before July 1, 1957. 5 Section 12. The City Clerk shall certify to the passage of this ordinance and shall cause the same to be published once in the Beaumont Gazette, a newspaper of general circulation, printed and published in the City of Beaumont. ATT ST: i R. t. Coverdale, ivlayor of the City of Beaumont. ernice Conine, City Clerk. I do certify that the foregoing Ordinance was duly adopted and passed by said City Council of the City of Beaumont at a regular adjourned meeting thereof held on the 5th day of June, 1957, by the following vote; AYES: Councilmen Nunez, Ward, -bridges, Cannan and Coverdale. NOES : Councilmen None. ABSENT: Councilmen None. W'ITi LL.S my hand and official seal this 6th. day of June, 195 i . LSC City Clerk, City of Beaumont, Calif . STATE OF CALIFORNIA STATE BOARD OF EQUALIZATION 1020 N STREET, SACRAMENTO, CALIFORNIA (P.O. BOX 1799, SACRAMENTO, CALIFORNIA 95808) October 1, 1971 City Clerk City of Beaumont P. 0. Box 146 500 Grace Street Beaumont, California Gentlemen: GEORGE R. REILLY First District, San Francisco JOHN W. LYNCH Second District, Fresno WILLIAM M. BENNETT Third District, San Rafael RICHARD NEVINS Fourth District, Pasadena HOUSTON I. FLOURNOY Controller, Sacramento H. F. FREEMAN Executive Secretary This will acknowledge receipt of a certified copy of City of Beaumont Ordinance Amending Sections 4 and 5 of Ordinance No. 288. The effect of this ordinance is to increase the rate of the City of Beaumont local sales and use taxes from .90 of one percent to .91 of one percent on and after October 1, 1971, and to increase the rate of the sales and use taxes an additional .01 of one percent on and after each successive July 1 until the rate of 1.00 of one percent is reached on and after July 1, 1980. On the basis of this ordinance we are prepared to continue with the administration of your local sales and use tax in the manner contemplated under our agreement with you and in conformity with the provisions of the Bradley -Burns Uniform Local Sales and Use Tax Law. Thank you for furnishing us a copy of this ordinance. Sincerely yours, H. F. Freeman Executive Secretary HFF/vs cc: Clerk Board of Supervisors County of Riverside Courthouse Riverside, California