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HomeMy WebLinkAbout1987-12-15 - ORDINANCES - USE TAX PENALTY PROVISIONS (2)ORDINANCE N0. 87-4 AN ORDINANCE IMPOSING A SALES AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION AND PROVIDING PENALTIES FOR VIOLATIONS e"N The City Council of the City of SANTA CLARITA 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 6.58 Section 3. OPERATIVE DATE. This ordinance shall be operative on DEC=4BER 15, 1987 Section d. 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 soles 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 nor 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 aid administrative procedures followed by rhe State Board of Equalization 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 passible consistent with the provisions of Pan 1.5 of Division 2 of the Revenue and Taxation Code, minimize the cost of eallecting city $4102 and use taxes and at the some time minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance. Section S. CONTRACT WITH STATE. Prior to the operative date this city shall contract with the Stot• Board of Equalization to perform all functions incident to the administration and operatiuse on of this solea and tax ordinance; provided, that if this city shall not have contracted with the State Board of Equalization prior d the operative date, it shall nevertheless so contract and in such a case the operative dote shall 60 the first day of the to first colas do 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 of the rate stated in Section 2 of rhe gross receipts of the retailer from the sale of all tangible personal property said at retail in this city on and after the operative date. 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 permarnM place of business in the State or has more than one place of business, the place or places at which the retail sales ate consummated shall be determined under rules and regulations to be prescribed and adopted by rhe State Board of Equalization. ST -527.A REv.2 (11.70 1 , Y Section 8. USE TAX. An e.,_.s• tax is hereby imposed an the storage, ,,.e 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 Taxa. tion 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 heroin. 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 Equalisation, 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, at 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 mode 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 to impose this tax with respect to certain sales, 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; 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 boon 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. Section 12. 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 Cade 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 watefbome 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. 8T.327.A REV. 2 (11.7p -2 . (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 properry purchased 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 compensation under a certificate of public such aircraft and nous• From issued pursuant to the laws of this state, the United States, or any foreign government is exempted From the use rax. Section 13. AMENDMENTS: All subsequent amendments of the Revenue and Taxation Code which relate to the soles and use rax and which o this ordinance. not inconsistent Shall automatically become a partt of with Part 1.S of Division 2 of the Revenue and Taxation Code Section ld. ENJOINING COLLECTION FORBIOOEN. No injunction or writ of mandate or other legCital or equitable process shall issue in any suit, action or proceeding in any court against the State or this legal lor against any officer of the State or this City, to prevent or enjoin the collection under this ordinance, or Part I.S of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. Section IS. 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 W0.00 or by imprisonment for a period of not mon than six months, or by both such fine and imprisonment. Section 16. SEVERABILITY. If any provision of this ordinance or the circumstance is held invalid, the remainder of the ordinance and application Thereof to any person or rhe application of such provision to other persons or circumstances shall not be affected thereby. Section 17. EFFECTIVE DATE. This ordinance relates to taxes for the usual and current expenses of the City and shall rake effect immediately. PASSED, APPROVED AND ADOPTED this 15th day of December, 1987. AYES: Boyer, Darcy, Heidt, Koontz & McKeon NOES: None ABSENT: None ATTEST: aT-327-A REV. 2(11-74) •3-