HomeMy WebLinkAbout1956-02-21; City Council; 6027; State Board of Equalization performance & penalties & sales/use taxt
1 following the execration of such a contract by the City and by the
8 State B zation, provided f her that this ordinance
3 shall not be operative prior to the tive date of the
4 Uniform Local Sales and Use Tax Ordin e of the County of San
5 Diego.
6
7
8
9
Section 4. SUES TAXc
(1) For the privilege of selling tangible personal
b property at retail a tax is hereby impose upon all retailers in
of one per cent (1%) of the gross receipts of 1
11
12
13
14
15
16
17
18
9
20
21
22
23
24
25 place or places at which retail sales are cons
26 determined under rules and regulations prescribed and adopted by
27
28 (b) (I) Except as hereinafter provided and except insofaT
29 as they are inconsistent with the provisions
the sale of all tangible personal property sold
at retail in the City of Carlsbad on and after the operative date
of this ordinance.
(2) For the purposes of this ce, all retail
hall be presumed to have been cons ted at the place of
business of the retailer unless the tangible personal property sold
is delivered by the retaile ut-of-state des-
n or to a comoon carrier n out-of-state
destination. Delivery charges l be included in the gross re-
ceipts by which the tax is measured, regardless OF the place to
such charges e included in the measure
of the sales or use tax imposed by the State of California.
the event a retailer has no permanent place of business in the
State of California, or has more than one place of business, the
In
ated shall be as
the Board of Equalization. 8
d Code, as amended and in force d effect on April I,
able to sales taxes are hereby adopted and made a part
is section as though fully set forth herein.
-3-
J
2
3
4
5
6
7
8
(2) Wherever, and to the extent that, in Part 1 of
Division 2 of the said Revenue and Taxation Code of the State of
California is named or referred to as the taxing agency, the City
of Carlsbad shall be substituted therefor. Nothing in this sub-
division shall be deemed to require the substitution of the name
of the City of Carlsbad for the word *'Statert 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 Equal-
ization, or the name of the State Treasury, or of the Constitut-
lo ion of the State of California; nor shall the name of the City be
la substituted for that of the State in any section when the result
OS that
l3 the Cit any agency thereof, rather than by or against the
State 3oard of Equalization, in performing the functions incident
to the admninistration or-operation of this ordinance; and neither
l6 shall the substitution be deemed to have been made in those sect-
17 ions, including, but not necessarily limited to, sections referring
to the exterior boundaries of the State of
result of the substitution would be to prov
this tax with respect to certain
otherwise be exempt froa this tax while those gross receipts
remain subject to tax by the State under th
of Division 2 of the said Revenue and Taxation Code; nor to im-
pose this tax Jcith respect to certain gross receipts which wauld
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 Seceions 6701, 6702, (except
in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of
the said Revenue and Taxation Code as adopted.
ifornia, where the
19 an exemption from
ss receipts which would not 20
21
22
23
24
25
26
27
28
29
30
31
32
I ":
(3) If a seller's permit has been issued to a retailer
under Section 6068 of the said Zevenue and Taxation Code, an addik
ional seller's permit shall not be required by reason of this sect-
-4-
\ \
1 e e
(4) There shall be excluded from the gross receipts
3
4
5 a retailer or
6 (ii) Receipts fro tangible per-
sonal proper ich a sales or use 7 tax has beco reason of the sane
transaction to any other city and county, 8 county other than the county in which this city is located, or city irr this 9 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 acc- ordance with Part 1,5 of Division 2 of the said 3evenue and Taxation Code.
by which the tax is measured:
(1) The amount of any sales or use tax im- posed by the State of California upon
10
11
12
(iii) Receipts from sale 0 operators of CO=On 13 carrier and waterb e vessels of property
to be used or cons d in the operation of such comon carriers or waterborne vessels 14
principally outside of this City. 15
USE TAX, 16
17 excise tax is hereby imposed on the s$ rage, Or
other c on in the City
fron: any retailer on or after the operative
this ordinance, for storage, use or other consumption in
21
22 property. The sales price shall include delivery charges when
23
24
25
26
27
28
29
30
31
32
the city at the rate of one percent (1%) of the sales price of the
such charges are subject to State sales or use tax regardless of
the place to which delivery is made.
(b) (1) Except as hereinafter
as they are inconsistent with the provisions of Part 1.5 of Divis-
ion 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, appli
adopted and made a part of this se
herein,
(2) hfherever, and to the exte that, in Part 1 of
/ - 5-
1 Division 2 of the said Revenue and Taxation Code the State of
8 California is named or referred to as the taxing agency, the City
3 of Carlsbad shall be substituted therefor. Nothing in this sub-
4 division shall be deemed to require the substitution of the narile
5 of the City
6 used as part he title of the State Co
7 Treasure
8 ation, or the name of the State Treasury, or of the Constitution
9 of the State of California; nor shall the name of the City be
e Board of Equaliz-
10 substituted for that of the State in any section when the result
11 of that substitution would require action to be taken by or against
12 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,
l6 including but not necessarily limited to, sections referfing to
"suit of the substitution would be to provide an exemption from
2Q of tangible personal property which vould not otherwise be exempt
21
22
23
24
25
26
27
28
29
30
31
32
the exterior boundaries of the State of California, where the re-
this tax with respect to certain storage, use or other consumption
from this tax while such storage, use or other consuption remains
subject to tax by the State under the provisions of Bart 1 of Divis-
ion 2 of the said Revenue and Taxation Code, or to impose this tax
with respect to certain storage, use or other consumption of tangi-
ble 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
-6-
2.
2 or consumer,
3 (ii) The storage, use consumption of
(i) The amount of any sales or use tax imposed ia upon a retailer by the State of Calif
tangible personal property, the gross re- ceipts from t sale of or the cost of which has bee subject to sales or use
5 tax under a s es or use tax ordinance enacted in accordance with Part 1.5 of
6 Division 2 of the said Revenue and Tax- ation Code by any other city and county, 7 county other than the county in which ity is located, or city in this 8
9 orage or use of tangible personal
10
11
12
13
14
15
16
17 outside the City,
18
roperty in the transportation or trans- ission of Rersons, property or communica- ions, or in the generation, transmission r distribution of electricity os in the anufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are reg- ulated by the Public Utilities Commission of the State of California.
chased by operators of conmon carrier and waterborne vessels to be used or consumed in the operation of such coImon carriers or waterborne vessels principally
(iv) The use or consumption of property pur-
Section 6. MNDIGNTS. 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 o
Taxation Code s
19
20
21
22
23
24 Section 7. ENJOEi\TITISG COLLECTION FO-WIDDEN. No injunction or
25 writ of mandate or other 1 al or equitable process shall issue in
26
27
28
29
30 amount of tax required to be
31
the said gevenue and
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 Taxation Co
1. but not limited to any exemption, is for any reason held to be
8
3 competent jurisdiction, such decision shall not affect the validity
4 of the remaining portions of kiiis ordinance. The Council of tne
5 City of Carlsbad hereby declares that it would have adopted this
6 ordinance and each section, subsection, sentence, clause, phrase
7 or portion thereof, irrespective of the fact that any one or more
8 sections, subsections, sentences, clauses, phrases or portions
9 be declar invalid OF unconstitutional.
invalid or unconstitutional by the decision of any court of
10
11
12
13
14
15
16
17
18
19
20
21 Burns Uniform LOC Sales and Use Tax law.
22
23
24
25
26
27
28
29 adopted and ordered published a regular meeting of said
Section 11. EFFECTIVE DATE, This ordinance shall take
effect and be in force on the first day of April, 1956, provided
that the County of San Diego shall have adopted a sales tax
ordinance pursuant to the provisions of the Bradley-Burns Uniform
Local Sales and Use Tax law, and such county ordinance be in
effect on that date. If no such ordinance be enacted by the
County of San Diego and effective on the first day of April, 1956,
then in such event, the effective date of this ordinance shall be
delayed until the effective date of an ordinance adopted by the
County of San Diego pursuant to the provisions of the Bradfey-
Section& PUBLICATION. The City Clerk of the City of
Carlsbad is hereby directed to cause this ordinance to be p
lished dnce in the Carlsbad Journal, a newspaper published and of
irculation in said City of Carlsbad.
First read at regular meeting of the City Council of
said City held on the 14th day of February, 1956, and finally
held on the 21st day of Februar y the following
31 vote:
32 AYES: Mayor Ede, Councilmen Sutton, Robinson, Belfon
and Castorena If
-9-