HomeMy WebLinkAbout1973-11-07; City Council; 1160; CMC 3.08 amends - State Board of Equalization sales/use taxe 0
ORDINANCE NO. 1160
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA AMENDING TITLE 3, CHAPTER 3.08 OF THE CARLSBAD MUNICIPAL CODE IMPOSING A SALES AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION AND PROVIDING PENALTIES FOR VIOLATIONS BY THE AMENDMENT OF SECTIONS 3.08.010 THROUGH 3.08.070 INCLUSIVE AND BY THE ADDITION OF SECTIONS 3.08.080 THROUGH 3.08.180 INCLUSIVE.
The City Council of the City of Carlsbad, California, does
ordain as follows:
SECTION 1. That Title 3, Chapter 3.08 of the Carlsbad
Municipal Code is amended by the amendment of Sections 3.08.010,
3.08.020, 3.08.030, 3.08.040, 3.08.050, 3.08.060 and 3.08.070
to read as follows:
Section 3.08.010 Short Title. This ordinance shall be
known as the Uniform Local Sales and Use Tax Ordinance.
Section 3.080.020 Rate. The rate of sales tax and use tax
imposed by this ordinance shall be one percent .
Section 3.08.030 Operative Date. This ordinance shall be
operative on January 1, 1974.
Section 3.08.040 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
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tion in a manner that adopts 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;
(d) To adopt a sales and use tax ordinance which can
be administered in a manner that will, to the degree pos-
sible 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 provisions of this ordinance.
Section 3.08.050 Contract with State. Prior to the opera-
tive date this city shall contract with the State Board of
Equalization to perform all functions incident to the administra-
tion 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 execution of such a contract
rather than the first day of the first calendar quarter following
the adoption of this ordinance.
Section 3.08.060 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
3.080.20 of the gross receipts of the retailer from the sale of
all tangible personal property sold at retail in this city on and
after the operative date.
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Section 3.08.070 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 businessy 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.
SECTION 2. That Title 3, Chapter 3.08 of the Carlsbad
Municipal Code is amended by the addition of Sections 3.08.080,
3.08.090, 3.08.100, 3.08.1 10 3.08.120, 3.08.130 3.08.140,
3.08.150, 3.08.160, 3.08.170 and 3.08.180 to read as follows:
Section 3.08.080 Use Tax. An excise tax is hereby imposed
on the storage, use or other consumption in this city of tangible
personal property purchased from any retailer on and after the
operative date for storage, use or other consumption in this city
at the rate stated in Section 3.08.020 of the sales price of the
property. The sales price shall include delivery charges when
such charges are subject to State sales or use tax regardless of
the place to which delivery is made.
Section 3.08.090 Adoption of Provisions of State Law.
Except as otherwise provided in this ordinance and except insofar
as they are inconsistent with the provisions of Part 1.5 of Divis-
ion 2 of the Revenue and Taxation Code, all of the provisions of
Part 1 of Division 2 of the Revenue and Taxation Code are hereby
adopted and made a part of this ordinance as though fully set
forth herein.
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Section 3.08.700 Limit,ations on Adoption of State Law.
In adopting the provisions of Part 1 of Division 2 of the Revenue
and Taxation Code, wherever the State of California is named or
referred to as the taxing agenc.y, the name of this Cit.y shall be
substituted therefor. The substitution, however, shall not be
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made when the word "State" is used as part of the title of the
State Controller, the State Treasurer, the State Board of Control,
the State Board of Equalization, the State Treasury, or the
Constitution of the State of California; the substitution shall
not be made 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; the substitution shall not be made
in those sections, including, but not necessarily limited to,
sections referring to the exterior boundaries of the State of
California, where the result sf the substitution would be to
provide an exemption from this tax with respect to certain sales,
storage, use or other consumption of tangible personal property
which would not otherwise be exempt from this tax while such
sales, storage, use or other consumption remain subject to tax
bv the State under the provisions of Part 1 of Division 2 of
the Revenue and Taxation Code, or to impose this tax with respect
to certain sales, 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; the substitution
shall not be made in Sections 6701, 6702 (except in the last
sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue
and Taxation Code; and the substitution shall not be made for the
word "State" in the phrase "retailer engaged in business in this
State" in Section 6203 or in the definition of that phrase
in Section 6293,
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Section 3.08.110 Permit Not Required. If a seller's perm
ias been issued to a retailer under Section 6067 of the Revenue
2nd Taxation Code, an additional seller's permit shall not be
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required b,y this ordinance.
Sec.tion 3.08.720 Exclusions and Exemptions. There shall
,e excluded from the measure of tax:
(a) The amount of any sales or use tax imposed
bv the State of California upon a retailer or consumer.
(b) The storage, use or other consumption of
tangible personal property, the gross receipts from the
sale of which has been subject to sales tax under a sales
and use tax ordinance enacted in accordance with Part 1.5
of Division 2 of the Revenue and Taxation Code by any city
and county, county, or city in tbis State.
(c) Tie gross receipts from sales to, and the storage,
use or other consumption of property purchased by, operators
of common carriers and waterborne vessels to be used or
consumed in the operation of such common carriers or
waterborne vessels principally outside this city.
(c) The storage or use of tangible personal property
in the transportation or transmission of persons, property
or communications, or in the generation, transmission or
distribution of electricitv or in the manufacture, trans-
mission or distribution of gas in intrastate, interstate or
foreign commerce by public utilities which are regulated
iforni a. by the Public Utilities Commission of the State of Ca
Section 3.08.130 Exclusions and Exemptions.
(a) The amount subject to tax shall not include any
sales or use tax imposed by the State of California upon
a retailer or consumer.
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(b) The storage, use, or other consumption of tangible
personal property, the gross receipts from the sale of which
have been subject to tax under a sales and use tax ordinance
enacted in accordance with Part 1.5 of Division 2 of the
Revenue and Taxation Code by any city and county, county
or city in this State shall be exempt from the tax due
under this ordinance.
(c) There are exempted from the computation of the
amount of the sales tax the gross receipts from the sale
of tangible personal property to operators of waterborne
vessels to be used or consumed principally outside the city
in which the sale is made and directly and exclusively in
the carriage of persons, or property in such vessels for
commerci a1 purposes.
(d) The storage, use, or other consumption of tangible
personal property purchased by operators of waterborne
vessels and used or consumed by such operators directly and
exclusively in the carriage of persons or property of such
vessels for commercial purposes is exempted from the use tax.
(e) There are exempted from the computation of the
amount of the sales tax the gross receipts from the sale of
tangible personal property to operators of aircraft to be
used or consumed principally outside the city in which the
sale is made and directly and exclusively in the use of such
aircraft as common carriers of persons or property under the
authority of the laws of this state, the United States, or
any foreign government.
(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
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aircraft as common carriers of persons or property for hire
or compensation under a certificate of public convenience
and necessity issued pursuant to the laws of this state,
the United States, or any foreign government is exempted
from the use tax,
Section 3.08.140 Application of Prsvis,ions Relating
To Exclusions and Exemptions,
(a> Section 3.08.130 of this chapter shall become
operative on January 1st of the year following the year in
which the State Board of Equalization adopts an assessment
ratio for state-assessed property which is identical to the
ratio which is required for local assessments by Section 401
of the Revenue and Taxation Code, at which time Section
3.08.120 of this ordinance shall become inoperative.
(6) In the event that Section 3.08.130 of this chapter
becomes operative and the State B6ard of Equalization subse-
quently adopts an assessment ratio for the state-assessed
property which is higher than the ratio which is required for
local assessments by Section 401 of the Revenue and Taxation
Code, Section 3.08.120 of this ordinance shall become operative
on the first day of the month next following the month in which
such higher ratio is adopted, at which time Section 3.08.130
of this ordinance shall be inoperative until the first day of
the month following the month in which the Board again adopts
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an assessment ratio for state-assessed property which is ident-
ical to the ratio required for local assessments by Section 401
of the Revenue and Taxation Code, at which time Section 3.08.130
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which are not inconsistent with Part 1.5 of Division 2 of the Reve-
nue and Taxation Code shall automatically become a part of this
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shall again become operative and Section 3.08.120 shall become
inoperative.
Section 3.08.150 Amendm.ents. All subsequent amendments of the
Revenue and Taxation Code which relate to the sales and use tax and
I/c h ap t e r .
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1 Section 3.08.160 En joining Coll ection Forbidden.
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No injunction or writ of mandate or other legal or equitable pro-
cess 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 ordi-
nance, 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 3.08.170 Penalties. Any person violating any of the
provisions of this ordinance shall be deemed guilty of a misdemeano
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 3.08.180 Severability. If any provision of this
chapter 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 3. Ordinance No. 6027 is hereby repealed; provided,
however, that said ordinance, as amended, shall remain appl i cab1 e
for the purposes of the administration of said ordinance and the
imposition of and the collection of tax with respect to the sales
of, and the storage, use, or other consumption of tangible personal
property prior to January 1, 1974, the making of refunds, effecting
credits, the disposition of monies collected, and for the commence-
ment or continuance of any action or proceeding under said
ordinance.
EFFECTIVE DATE: This ordinance shall be effective thirty
(30) days after its adoption and the City Clerk shall certify to
the adoption of this ordinance and cause it to be published at
least once in the Carlsbad Journal within fifteen (15) days after
its adoption.
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INTRODUCED AND FIRST READ at a regular meeting of the
Carlsbad City Council held on the 16th day of October, 7973,
and thereafter PASSED AND ADOPTED at a regular meeting of said
City Council held on the 7th day of November , 1973,
by the following vote, to wit:
AYES: Cmn. Dunne, McComas, Lewis, Chase and Frazee.
NOES: None.
ABSENT: None.
ATTEST:
(Seal )
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