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ORD 036 ORDINANCE NO. 36 AN ORDINANCE OF THE CITY OF "RANCHO PALOS VERDES CODIFYING THE SALES AND USE TAX ORDINANCE (ORDI- NANCES NOS. 2 AND 5) AS CHAPTER 1 OF ARTICLE VI OF THE RANCHO PALOS VERDES MUNICIPAL CODE THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES HEREBY ORDAINS AS FOLLOWS: Section 1. Chapter 1 of Article VI of the Rancho Palos Verdes Municipal Code is amended to read as follows: "CHAPTER 1 - UNIFORM LOCAL SALES AND USE TAX ORDINANCE 6100 Short Title. This chapter shall be known as the Uniform Local Sales and Use Tax Ordinance. 6101 Rate. The rate of sales tax and use tax imposed by this chapter shall be 1% . 6102 QerativeDate. This chapter shall be opera- tive on October 1, 1973. 6103 Purpose. The City Council hereby declares that this chapter 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 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 administered and collected by the State Board of Equalization in a manner that adapts 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 possible 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 chapter. 6104 Contract with State . Prior to the operative date this city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this chapter; provided, that if this city shall not have contracted with the -1- Ordinance No. 36 State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such case the operative date shall be the first day of the first cal- endar quarter following the execution of such a con- tract rather than the first day of the first calendar quarter following the adoption of the ordinance codi- fied in this chapter. 6105 Sales Tax. For the privilege of selling tangi- ble personal property at retail a tax is hereby imposed upon all retailers in the city at the rate stated in Section 6101 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 . 6106 Place of Sale. For the purposes of this chap- ter 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 deliv- ery 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 perma- nent place of business in the State or has more than one place of business, 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. 6107 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 6101 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 regard- less of the place to which delivery is made. 6108 Adoption of Provisions of State Law. Except as otherwise provided in this chapter and except inso- far as they are inconsistent with the provisions of Part 1. 5 of Division 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 chapter as though fully set forth herein. 6109 Limitations 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 agency, the name of this city shall be substituted therefor. The substitution, however, shall not be 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 -2- Ordinance No. 36 Equalization, in performing the functions incident to the administration or operation of this chapter; 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 of 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 by 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 con- sumption of tangible personal property which would not be subject to tax by the State under the said provi- sions of that Code; the substitution shall 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 6203 . 6110 Permit Not Required. If a seller' s permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller' s permit shall not be required by this chapter. 6111 Exclusions and Exemptions. There shall be excluded from the measure of tax: (a) The amount of any sales or use tax imposed by 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 have 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 Taxa- tion Code by any city and county, county, or city in this State. (c) The 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. (d) 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 by the Public Utilities Commission of the State of California. 6112 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. -3- Ordinance No. 36 (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 chap- ter. (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 commercial purposes. (d) The storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such opera- tors directly and exclusively in the carriage of per- sons or property of such vessels for commercial pur- poses 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 car- riers of persons or property under the authority of the laws of this State, the United States, or any for- eign government. (f) In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxa- tion 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 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. 6113 :Application of Provisions .Relating to Exclu- sions and Exemptions . (a) Section 6112 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 assessment -by Section 401 of the Revenue and Taxation Code, at which time Section 61.11 of this chapter shall become inoperative. (b) In the event that Section 6112 of this chapter becomes operative and the State Board of Equali- zation subsequently 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 6111 of this -4- Ordinance No. 36 chapter 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 6112 of this chapter shall be inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Section 6112 shall again become operative and Section 6111 shall become inoperative. 6114 Amendments. All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1. 5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this chapter. 6115. Enjoining Collection Forbidden. No injunc- tion 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 of the State or this city, to prevent or enjoin the collection under this chapter, 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. 6116 Penalties. Any person violating any of the provisions of this chapter 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 months, or by both such fine and imprisonment. 6117 , Severability. If any provision of this chap- ter or the application thereof to any person or cir- cumstance is held invalid, the remainder of the chap- ter and the application of such provision to other persons or circumstances shall not be affected thereby. " APPROVED AND ADOPTED this 21st day of May 1974, by the following vote: AYES: Buerk, Dyda, Ruth, R. Ryan, M. Ryan NOES: None ABSENT: None Ma or ATTEST i City Clerk/ ,41 , ,.. I HEREBY CERTIFY that the foregoing is a true and correct copy of Ordinance No. 36 passed and adopted by the City Council of the City of Rancho Palos Verdes at a meeting thereof held on the 21st day of May • • , 1974, and that said Ordinance was posted pursuant to law. ge, /� City Clerk"0.947 -5- Ordinance No. 36 STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) SS. CERTIFICATE OF POSTING CITY OF RANCHO PALOS VERDES ) The undersigned declares and certifies under penalty of perjury: That he at all times herein mentioned was and now is the duly qualified and acting City Clerk of the City of Rancho Palos Verdes, California; That on the c.2.4ee day of )7L4Lishr , 19 7K , he caused to be posted in three conspicuou public places, as required by law, . 6 ) CP; . a copy of which is attached hereto, in the following public places in this City: City Hall . 31244 Palos Verdes Drive West Los Angeles County Fire Station 4000 Miraleste Plaza Ridgecrest Intermediate School 28915 Northbay Road Dated thiso2lad day of (.11441-- , 19 -0751 LEONARD G. WOOD, CITY CLERK EX OFFICIO CLERK OF THE COUNCIL B 1 lad cipplidtmAr Depu y