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HomeMy WebLinkAboutORD 008ORD 008ê79wT ×Pì ORDIVANCE 1d0.- AN ORDINANCE OF TkM CITY OF BALDWIN PARK II,TOSING A CITY SALES AYD USE TAX: PROVIDING FOR THE PER- FORWANCE BY THE STATE BOAE:D OF EQUALIZATION OF ALL FUNCTIONS INCIDEITT TO T:'IE ADP4INISTRATION, OPERtiTION AND COLLECTION OF THE SALES AED USL TAX HEI~BY IMPOSED. THE CITY OUNCIL OF THE CITY OF BALD:vIII PARK DUES 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 Baldwin Park. Section 2. PURFOSE. The City Council of the City of Baldwin Park hereby declares that this ordinance is adopted to achieve the follow- ing, 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 which incorporates pro- visions 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 imposes a one percent 1,%) tax and provides a measure therefor that can be ad- ministered 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 adminis- trative procedures followed by the State Board of Equalization in ad- ministering and collecting the California State Sales and Use Tgxes; d) To adopt a sales and use tax ordinance which can be adminis- tered 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 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 which can be 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 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, pur- suant to a ea.les and use tax ordinance enacted under the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code. ORD 008ê79wT ×Pì SEction 3. OPERATIVE; DATE. CONTRACT UITH MITE. This ordinance shall become operative on April 1, 1956, 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 sales and use tax ordinance; provided, taat 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 be- come operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of Los Angeles. Section 4. SALES TAY. a) 1) For tine privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers 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 Baldwin Park 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 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. Delivery 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 changes 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 consummated shall be as determined under rules and reLulations 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 tine provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on April 1, 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 tae 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 Baldwin Park shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City of Baldwin Park 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 substitution world require action to be taken by or against the City of 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, 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 ORD 008ê79wT ×Pì gross receipt 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 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 consumer. ii) Receipts from the sale of tangible personal pro- perty 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 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 Baldwin Park of tangible 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 one percent 1%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject t o 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 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 April 1, 1956, applicable to use taxes are hereby adopted and rade 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 Baldwin Park shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the. name of the City of Baldwin Park 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 re- sult 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 ORD 008ê79wT ×Pì administration 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 tine 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 per- sonal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains subject to tax bar 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 stor- age, 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 dis- tribution of electricity or in the manufacture, transmission 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 uued or consumed in the operation of such common carriers or waterborne vessels principally outside the City. Section 6. Ai-ENDMENTS. All amendments of the said Revenue and Tax- action 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 City, or against any officer o1 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 8. PEIgALTILS. 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 $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. ORD 008ê79wT ×Pì SECTION 9. SEVERABILITY. If any section, subsection, sentence, clause, phrase or portion of this ordinance, including but not limited to any exemption, is for any reason held to be invalid or unconstitutional by the decision of any court of competent juris- diction, such decision shall not affect the validity of the re- maining portions of this ordinance. The Council of the City of Baldwin Park hereby declares that it would have adopted this ordin- ance 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 10. EFFECT NE DATE. This ordinance, inasmuch as it provides for a tax levy for the usual current expenses of the City, shall take effect immediately. Section 11. The City Clerk shall certify to the adoption of this ordinance and cause the same to be posbd or published in the manner provided by law. PASSED and APPROVED this day of February, 1956. /'/_ A W Z Mayo of th of Bal Park ATT City Clerk of the City of Baldwin Park This will certify that the foregoing ordinance of the City of Baldwin Park was introduced at the regular meeting of the City Council of the City of Baldwin Park held on the 20th day of February, 1956, and that the same was passed and approved at the regular ad- journed meeting of the City Cowlcil of the City of Baldwin Park, which adjourned meeting was held on theme]---day of February, 1956. Ci lerk of the City of Baldwin Park ORD 008ê79wT ×Pì ORD. NO. AFFIDAVIT OF POSTING BY CITY CLERK STATE OF CALIFORNIA COMY OP LOS ANCCLES ss CITY OF BALDVIIN PARK Elmer Cook, being duly swornj deposes and says: That I am the duly elected and qualified City Clerk of the City of Baldwin Park; that on the 2nd day of Larch 1956 I caused to be posted in three conspicuous places a copy of Ordinance i4o. as required by lavr and the Baldwin Park Municipal Code. lmer k Subscribed and sworn to before me this 7 y day o 195 VA ELDER PUGH Notary Public in an for aid County My Commission Exprra M,reh 6, 19" and State. BIB] 39007-U01 ORD-U02 008-U02 LI2-U03 FO94595-U03 FO94601-U03 DO94687-U03 C5-U03 ORDINANCES-U03 10/16/2006-U04 ROBIN-U04