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Ordinance No. 8CiDINANCE NO 8 AN OiRDIN .NCE OF THE CITY OF D"IdY CITY IMPOSING A CITY SALES AND USE TAX; PROVIDING FOR THE PERFORMANCE BY THE STATE BOARD OF EQUALIZA- TION OF ALL FUNCTIONS INCIDENT TO THE AD.MMINISTRATION, OPERATION AND COLLECTION OF THE SALES AND USE TAX HEREBY IMPOSED, AND PiiO- VIDING PENALTIES FOR VIOLATIONS THEREOF The City Council of the City of Dairy City does ordain as follows s Section 1 SHORT TITLE This ordinance shall be known as the Uniform Local ales and Use Tax Ordinance of the City of Dairy City. Section 2 PURPOSE The City Council of the City of Dairy City 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 -ith 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 provisions idertical to those of the Sales and Use Tax Law of the State of L'alifornia insofar as those provisions are not inconsis- tent with the requirements and limitations contained in Fart 1 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 administ=ered 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 Equalization in admin_isterin; and collecting' the Cali"ornia State Sales and Use Taxes, (d) To adopt a sales and use tax ordinance which can be ad- ministered 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 collectincity 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 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 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 storae, 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 beer subject to a sales or use tax by any other city and county county other than the county it which this city is 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 CONTiACT ITH STATE This ordinance shall become operatTieon 475Vember 28, 1956, and prior thereto this cit shall contract with the State Board of Equali- -1- Ordinance o 8 zation 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 November 28, 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 opera- tive date of the Uniform Local Sales and Use Tax Ordinance of the County of Orange. Section 4. SALES TAX (a) (1) For the privilege of selling tangible personal pro- perty 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 Dairy City 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 de- livered 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 ;ross receipts by which the tax is measured, regardless of the place to which delivery is made, when such charges are included in the measure o-`' 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 Calif- ornia, 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 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 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 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 Dairy City shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of* the City of Dairy City for the word "States' 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 Calif- ornia, nor shall the name of the City be substituted '"or 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 Equali- zation, 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, includin , but not necessarily limited to sections referrin 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 Vross receipts remain subject to tax by the State under the provisions of Part 1 of Division 2 of the said -2- Ordinance No 8 25 zevenue and Taxation 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 addi- tional seller's permit shall rot 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 cit,, 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 TkL (a) An excise tax is hereby imposed on the storcee, use or other consumption in the City of Dairy City of tangible personal property purchased from any retailer on or after the operative date of this ordinance, for storaFe, 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 ox 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 made a part of this section as though fully set forth herein (2) Wherever, and to the exte•it that, in Fait 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 Dairy City shall be substituted therefor Nothing in this subdivision shall be deemed to require the substitution of the name of the City of Dairy City 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 Boas -'d 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 would require action to be taxen by or against the city or any agency thereof rather than by or against the State Board of equalization, in per- forming the functions incident to the administration or operation of this ordinance, and neither shall the substitution be deemed to have beer made in those sections, including but not necessarily -3- Ordinance No 8 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 stor- age, 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 Part 1 of Division 2 of the said }evenue 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 privisions 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 t.evenue and Taxation Code as adopted section. (3) There shall be exempt from the tax due under this (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 Taxa- tion 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 tanFible person..1 property in the transportation or transmission of persons, property or communications, or in the .•eneration, transmission or distribution of electricity or in the manufacture, trans- mission or distribution of ;as in intrastate, interstate or foreign commerce by public utilities which are re`,ulated by the Public Utilities Commission of the State of California (iv) The use or consumption of property purchased by operators of common carrier and waterborn vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City Section 6 AMENDMENTS All 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 ENJOI11ING COLLECTION FOxIBIDDEN No injunction or writ of mandate or o er ega or equi a• e process shall issue in any suit, action or proceeding in any court aLainst the tate or this city, or against any officer of the State or this city, to prevent or enjoin the collection under this ordinance, or Pait 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 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 by a fine of not more than 4500 00 or by imprisonment for a period of not more than six (6) months in the City Jail, or by both such fine and imprison- ment Ordinance No 8 Section 9. SEVERABILITY If any section, subsection sen- tence, 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, suci decision shall not affect the validity of the remain- ing portions of this ordinance The Council of the City of Dairy City hereby declares that it would have adopted this ordinance 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 EFFECTIVE DATE This ordinance shall take effect and be in force thirty (30) days from and after its adoption and prior to the expiration of fifteen (15) days from the passage hereof shall be posted, together with the names of the members of the City Council voting for and against the same PASSED AND ADOPTED this 29th day of October , 1956 ATTEST. ti%i r£Ostfoo uler e o Council of the City of Dairy City, California STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss CITY OF DAIRY CITY ) (_._/ Jacob 'Van Dyke, Mayor of Dairy City, California of adjourned I, Martin Olsthoorn, City Clerk of the City Council of/The City of Dairy City, California, do hereby certify that, at aegular meeting of the City Council held on the 29th day of Octobez , 1956, the foregoing Ordinance, containing en (10) sections, was considered section by section and that the said Ordinance was then passed and adopted as a whole by the following vote AYES Councilmen Arnold, Arrowood, Baroldi, Van Dyke, and Van Leeuwen NOES None ABSENT None IN WITNESS WHERE0F, I have hereunto set my hand and affixed the official seal of the City Council of the City of Dairy City, California, this 29th day of October , 1956 ev Ordinance No r n • s o•rn, y erg --6T the City Council of the Cit,- of Dairy City, California -5-