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;
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(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.
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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
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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;
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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.
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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