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HomeMy WebLinkAboutOrd 457-1960 ORDINANCE NO. 4 57 AN ORDINANCE OF THE CITY OF SOUTH SAN FRANCISCO IMPOSING A CITY SALES AND USE TAX PROVIDING FOR THE PERFORMANCE BY THE STATE BOARD OF EQUALIZA- TION OF ALL FUNCTIONS INCIDENT TO THE ADMINIS- TRATION, OPERATION AND COLLECTION OF THE SALES AND USE TAX HEREBY IMPOSED, AND PROVIDING PENAL- TIES FOR VIOLATIONS THEREOF The City Council of the City of South San Francisco does ordain as follows: Section 1. SHORT TITLE. This ordinance shall be known as the Uniform Local Sales and Use Tax Ordinance of the City of South San Francisco. Section 2. PURPOSE. The City Council of the City of South San Francisco 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 com- plies 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 incor- porates 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 said Revenue and Taxation Code; (c) To adopt a sales and use tax ordinance Which im- poses a Ninety-Five Hundredths of One percent (95/100 of 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 admin- istrative procedures followed by the 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 possible consistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, minimize the oost of collecting city sales and use taxes and at the same time minimize the bur- den of record keeping upon persons subject to taxation under the provisions of this ordinance; (e) To adopt a sales and use tax ordinance which can b~ administered 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 con- sumption 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 e 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. Section 3. OPERATIVE DATE. CONTRACT WITH STATE. This ordinance shall become operative on January 1, 1961, and prior thereto this City shall contract with the State Board of Equal- ization 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 said State Board of Equalization, as above set forth, prior to Januamy l, 1961, this ordinance shall not be operative until the first day of the first calendar quarter following the execution of such a con- tract by the City and by the State Board of Equalization, pro- vided 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 San Mateo. 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 Ninety-Five Hundredths of One percent (95/100 of l%),of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of South San Francisco 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 prop- erty sold is delivered by the retailer or his agent to an out- of-state destination or to a common carrier for delivery bo an out-of-state destination. Delive~ 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 cluded 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 on~ place of business, the place or places at which retail sales are consummated shall be as determined under rules and regula- tions prescribed and adopted by the Board of Equalization. (b) (1) Except as hereinafter provided, and except in- sofar 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 January 1, 1961, 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 South San Francisco shall be substituted therefor. Nothing in this subdivision shall be deemed to require the sub- stitution of the name of the City of South San F~ancisco for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board 4. of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of Califor- nia; 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 an~ agency thereof, rather than by or against the State Board of Equalization, in performing the functions incident to the admin- istration 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, where 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 1 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 provi- sions 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 re- tailer under Section 6068 of the said Revenue and Taxation Code, an additional 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 con- (ii) Receipts from the sale of tangible per- sonal 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 Divi- sion 2 of the said Revenue and Taxation Code. (iii) Receipts from sales to operators of common carrier and waterborne vessels of property to be used or consumed in the operation of such common carriers or waterborne 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 South San Francisco of tan- gible personal property purchased from any retailer on or after the operative date of this ordinance, for storage, use or other consumption in the city at the rate of Ninety-Five Hundredths of One percent (95/100 of 1%) of the sales price of the p~operty. 0 The sales price shall include delive~ charges ~hen such charges are subject to State sales or use tax regardless of the place to which dellver~ is made. (b) (1) Except as hereinafter provided, and except inso- far 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 Januar~ 1, 1961, 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 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 South San Francisco shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City of South San Francisco 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 Californis; nor shall the name of the~f ..... 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 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 tangible personal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains subject to tax by the State under the provisions of Par~ 1 of Div- ision 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, 67B7, 6797 and 6828 of the said Revenue and Taxation Code as adopted. (B) There shall be exempt from the tax due under this section: (l) 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 tan- gible 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 locat$4~, or city in this State. (iii) The storage or use of tangible personal property in the transportation or transmission of per- sons, property or communications, or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated b2 the Public Utilities Commission of the State of California. (iv) The use or consumption of propert2 purchased b2 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 Cit2. Section 6. 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 1.5 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 Cit2, or against an2 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 an2 amount of tax required to be collected. Section 8. PENALTIES. An7 person violating an7 of the provisions of thio ordinance shall be deemed ~uilt~ of a misde- meanor, and upon conviction thereof shall be punishable b~ a fine of not more than $500.00 or b~ imprisonment for a period of not more than six (6) months in the Clt~ Jail, or b~ both such fine and imprisonment. Section 9. SEVERABILITY. If an~ section , subsection, sentence, clause, phrase or portion of this ordinance, including but not limited to an~ exemption, i~ for an~ reason held to be invalid or unconstitutional b~ the decision of an~ court of com- petent Jurisdiction, such decision shall not affect the valldit~ of the remaining portions of this ordinance. The Council of the Clt~ of South San F~ancisco hereb~ declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that an~ one or more sections, subsections, sentences, clamses, phrases or portions be. declaPed invalid or unconstitutional. Section 10. EFFECTIVE DATE. This ordinance in as much as it provides for a tax lev~ for the usual current expenses of the Cit~ shall take effect immediatel~. 10. Introduced this 28th day of November 19 60 . Passed and adopted as an ordinance of the City of South San Francisco at a regular meeting of the City Council of the City of South San Francisco this 5th da~ of December , 19 60 , by the following vote: AYES, COUNCILMEN Andrew Rocca, G. J. Rozzi, Emilio Cortesi, Leo J. Ryan and Patrick E. Ahem NOES, " None ABSENT, " None AT,ES?: ~~° City Clerk As Mayor of the City of South San Francisco, I do hereby approve the foregoing ordinance this 5th day of 11.