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HomeMy WebLinkAboutNS-160 ORDINANCE NO. NS-160 OF THE CITY 0P SANTA ANA, INP0SING A CITY SALES AND USE TAX; PROVIDING FOR THE PERFORMANCE BY THE STATE BOARD 0F EQUALIZATION OF ALL FUNCTIONS INCIDENT TO THE ADMINISTRATION, OPERATION AND COLLECTION OF THE SALES AND USE TAX HEREBY IMPOSED; SUSPENDING THE PROVISIONS OF PART l, CHAPTER 4, ARTICLE II OF IHE SANTA ANA NUNICIPAL CODE DURING SUCH TIME AS THIS ORDINANCE IS OPERATIVE; AND PROVIDING PENAL- TIES FOR VIOLATIONS THEREOF THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION 1. That Part 2, Chapter 4, Article II of the Santa Aha Municipal Code be and the same is hereby amended to read as follows: "Part 2. Uniform Local Sales and Use Tax. SECTION 24,20. Short Title. This Ordinance shall be known as the Uniform Local Sales and Use Tax Ordinance of the City of Santa Arm. SECTION 2~lP1. Purpose. The City Council of~ the City of Santa Aha 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 of the State of California; (b) To adopt a sales and use tax ordinance=~ch incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsis- tent 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 o~dinance 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 ad- ministrative procedures followed by the State Board of Equaliza- tion in administering 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 con- sistent 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 ~ich 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 lmposed 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 ta~ ordinance enacted under the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code. SECTION 2~22. Operative Date. Contract with State. This Ordinance shall become operative on April 1, 1956, and prior there- to this City shall contract with the State Board of Equalization to perform all functions incident to the administration and oper- ation of this 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 April 1, 1956, this Ordinance shall not be operative until the first day of the first 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 Orange, California. -2- SECTION 2423. Sales Tax. (a) (1) For the privilege of selling tangible personal prop- erty at retail a tax is hereby imposed upon all ~etatlers in the City at the rate of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Santa Ana on and aider 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 bus- iness of the retailer unless the tangible personal property sold is delivered by the retailer or his agsnt to an out-of-state des- tination or to a cozm~on carrier for delivery to an out-of-state destination. Delivery charges shall be included in the gross re- ceipts 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 consummmted shall be as determined under ~ules 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 i of Division 2 of said Code, as amended and in force and effect on April l, 1956, 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 I of Divi- sion 2 of the said Revenue and Taxation Code the State of Cali- fornia is named or referred to as the taxing agency, the City of Santa Ana shall be substituted therefor. Nothing in this subdi- -3- vision shall be deemed to require the substitution of the name of the City of Santa Ana for the word "State" when that word is used as part of the title 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 California; nor shall the name of the City be substituted for that of the State in any section when the result of that sub- stitution 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 ad- ministration or operation of this Ordinance; and neither shall the substitution be deemed to have been made in those sections, in- cluding, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, mhere the result of the substitution 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 i 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 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) If a seller's permit has been issued to a retailer under ~ection 6068 of the said Revenue and Taxation Code, an ad- ditional 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 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. (iii) Receipts from sales to operators of conm~on 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 242~. Use Tax. (a) An excise tax is hereby imposed on the storage, use or other consumption in the City of Santa Ana of tangible personal property purchased from any retailer on or after ~e 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 subject to State sales or use tax regardless 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 Divi- sion 2 of the said Revenue and Taxation Code, all of the provisions of Part I of Division 2 of said Code, as amended mud in force and effect on April l, 1956, applicable to use taxes are hereby adopt- ed and made a part of this section as though fully set forth here- in. (2) Wherever, and to the extent that, in Part i of Divi- sion 2 of the said Revenue and Taxation Code the State of Cali- fornia is named or referred to as the taxing agency, the City of Santa Ana shall be substituted therefor. Nothing in this sub- division shall be deemed to require the substitution of the name '5- of the City of Santa Aha for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equali- zation, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the City be sub- stituted 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, 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 storage, use or other consumption of tangi- ble personal property which would not other~ise be exempt from this tax while such storage, use or other consumption remains subject to tax by the State under the provisions of Part I 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 s~id provisions of that Code; and in addition, the name of the City shall not be substituted for that of the State in Sec- tions 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 tangi- ble personal property, the gross receipts from the sale of or the -6- 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, trans- mission or distribution of gas in intrastate, interstate or foreign commerce by public utilities~Ach 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 2425. Amendments. Ail amendments of the said Revenue and Taxation 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.% of Division 2 of the said Hevenue and Taxation code shall automatically become a part of this Ordinance. SECTION 2426. Enjoining Collection Forbidden. No injunction or writ of mandate or other legal or equitable process s~all 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. SECTION 2427. Existing Sales Tax Provisions Suspended. At the time this Ordinance goes into operation, the provisions of Part 1, Chapter 4, Article II of the Santa Aha Municipal Code shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization -7- ceases to perfcr~ 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 Santa Aha is without power to adopt this Ordinance, or that the State Board of Equalization is without power to perform the func- tions incident to the administration and operation of the taxes imposed by this Ordinance, the provisions of Part 1, Chapter 4, Article II of the Santa Aha Municipal Code shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one percent (1%) continuously from and after April 1, 1956. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administra- tion and operation of the taxes imposed by this Ordinance, the provisions of Part 1, Chapter 4, Article II of the Santa Aha Muni- cipal Code shall again be in full force and effect at the rate of one percent (1%). Nothing in this Ordinance shall be construed as relieving any person of the obligation to pay to the City of Santa Aha any sales tax accrued and owing by reason of the provisions Sf Part 1, Chapter 4, Article II of the Santa Aha Municipal Code in force and effect prior to and including March 31, 1956. SECTION 2428. Penalties. Any person violating any of the pro- visions of this Ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable as provided for in Section 1200 of this Code." SECTION 2. The Clerk of the Council shall certify to ~he passage of this Ordinance and shall cause the same to be published within 15 days after its adoption, in one issue of the Santa Aha Independent. This Ordinance shall take effect 30 days from and after the date of its adoption, but shall be and remain in abeyance and not be operative until the first day of the first calendar quarter following the execution of a conSract with the State Board of Equalization as provided for in Sec- tion 2422 set out in Section 1 of this Ordinance and which said first day of the first calendar quarter shall be on or after the operative -8- date of the Uniform Local Sales and Use Tax Ordinance of the County of Orange, California. PASSED AND ADOPTED by the City Council of the City of Santa Ana adjourned at its/regular meeting held on the ...27th day of February , 1956. ATTEST: C LER~K~I L STATE OF CALIFORNIA ) COUNTY OF ORANGE ) SS CITY OF SANTA ANA ) I, ERMA HUNTER, do hereby certify that I am the Clerk of the Council of the City of Santa Ana, California; that the foregoing Ordinance was regularly introduced at the regular meeting oX said Council held on 20th day of February , 1956, and was again considered by said Council adjourned at its/regular meeting held on the 27th day of February , 1956, and was at said meeting regularly passed and adopted by said Council by the following vote, to-wit: AYES, COUNCILMEN: NOES, COUNCILMEN: ABSENT, COUNCILMEN: J. Ogden Marke!, William Jerome, Milford W. Dahl, Courtney R. Chandler None Dale Ho Heinly CLERK OF THE COUNCIL