Loading...
HomeMy WebLinkAboutOrdinance 003 ' ORDINANCE NO. 3 AN ORDINANCE IMPOSING A SALES AND USE TAX TO BE ' ADMINISTERED BY THE STATE BOARD OF EQUALIZATION AND PROVIDING PENALTIES FOR VIOLATIONS ' The City Council of the City of Atasca.dero 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 1 Section 3. OPERATIVE DATE. This ordinance shall be operative on October 1 , 1979 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; 1 (d) To adopt a sales and use tax ordinance which can be administered in a manner 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 provision's 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 sdle,of all tangible personal property sold 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 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. BT-527-A REV.2 (11.74? 1 (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 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 convenience and neces- sity issued pursuant to the laws of this state, the United States, or any foreign government is exempted from the use tax. Section 13. AMENDMENTS. All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code ' shall automatically become apart of this ordinance. Section 14. 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 required to be collected. ' Section 15. PENALTIES. Any person violating any of the provisions of this ordinance shatkbe 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 16. 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 17. EFFECTIVE DATE. This ordinance relates to taxes for the usual and current expenses of the City and shall take effect immediately. Section 18. DECLARATION OF FACTS CONSTITUTING URGENCY. This ordin- ance is an urgency ordinance and is for the immediate preservation of public peace, health, and safety. The facts constituting urgency are these: The City of Atascadero is newly incorporated - and comprises territory formally unincorporated. It is necessary that this ordinance take effect immediately in order to assure that the newly incorporated • City of Atascadero becomes eligible for and receives funds pursuant to the Sales and Use Tax laws administered by the State Board of Equalization Section 19. TAKING EFFECT. This ordinance, being.an urgency ordin- ance for the immediate protection of the public safety, health, and general welfare, containing a declaration of the facts constituting the urgency, and passed by a four-fifths (4/5) vote of the Council shall take effect immediately upon its adoption . ' Section 20. PUBLICATION. The City Clerk shall cause this ordinance to be published once within fifteen (15) days after its passage in the Atascadero News, a newspaper of general circulation, printed, published ' and circulated in this City; shall certify to the adoption and publica- tion of this ordinance; and shall cause this ordinance and its certifica- tion, •together with proof of publication, to be entered in the Book of : Ordinances of this City. BT-527-A REV. 2 11-74 - 3 - z i 1 CERTIFICATION I hereby certify that the foregoing is a full, true, and correct copy of .Ordinance No. 3 passed by the Atascadero City Council at its regular Council meeting held on July 9, 1979 I 9UR YAY L. ARDEN, City C erk Ci/-y of tascadero, California I