HomeMy WebLinkAbout0206ORDUU TCE 50. (1961 Series)
AN ORDrU= TO AMUD PASTLMS OF ARTICLB V11 CUPM 4
OF THE SM LfIIS OBISPO MMCIPAL M8, M ATffRG TO UUs
AMID M TAX
88 IT ORDAE1►iBD by the Council Of the CIq of Satz Luis Obispo as follows:
SECTION 1. Sections ice, 2(e) and 6400,4(b) (4) (Si) of the San Luis Obispo
1.4uni.cipal. Code are repeated wd Section 6400.40) (4) (iii) to rea mbered to Section
6430.4 (b) (4) (H) .
SECTION 2. Section 6400.4 of said Code is amended to read:
SECTION 6400.4, BALBS TAB.
(a) (1) For the privilege of selling tangible personal property at
Mail a tax is hereby imposed upon all retailere in the city at she rate of nine-
tettths of one percent (9 /10 of 1%) of the gross recaLpts of the retailer from the
sale of all tangible personal property sold at rate" in the City of San Luis
Oblopo on and after th* operative date of this ordinance.
(2) For the purposes of this ordinance, all retafr sales are cara-
summated at the place of business of the retailer unless the tangible personal,
propo"t sold is delivered by the retailer or his aPnt to an out-of-State destination
or to a ecmman wrier for delivery to 80 out-of »State destination. The gross receipts
from such sales shall include delivery charges, when such chairSes are subject to the
State sales and use tar, segardlesc Of the Place to which delivery is made. in the
event a retailer has no permantent place of busiasss in the State or hse a t€tan exec
place of i usftesss, the plaaae or places at Obiah the retail 84 08 are conewmated
stroll, be determined under rulea and regulations to be prescribed and adopted by the
D'aard of SqualizatJ04.
. . (b) (1) Except as b8minafter previdedm and except insofar as they are
ieaconsiatent with the &rovisions of Part 1-5 of Division 2 of the said Revenue and
Taxata.on Code, all of the provtsioas of Part 1 of Division 2 of said Code, as amended
and in force and effect on October 1, 19574, applieablg to Sales taxes are hereby
adapted atad made ra part of this section as thauo fully lee forth here2a.
(2) Where:vei, and to than asteut that, 10 Part 1 of Division 2 of the
s aid Revenue and Taxation Code the State of California Is aamad or referred to as than
taxing agency, the City of Sate "Luis Obispo shall bs sabstituted therefor. HosthfmS
in this subdivision shall be deed to require the substitution of the lame of tha
266
Ulty of Sob Luis Obispo for the word fOState' when that word is used as part of the
title of the State Co n� roller, the State Treasurer, the State Board of Control, the
Stake Board of Equalization, or the name of the State Treasury.. or of the Const$ tuts oa
of the State of California; error aball the s:sa of the City be substituted for that of
the State in any section when the result of that substitution would require action to
be taken by or againet the City of any agency thereof, rather tbm by or against the
State Bard of Equalization., in performing the functions iacideut to the administration.
or operation of this ordinance; and neither aWl the substitution be deemad to have
been made in those sections including, but not necessarily limited to, aecticras re-
(erring to the eateriosr boundaries of the State of Cmiiforn;ias where the result o€ the
substitution would be to p7ravide an excWtilon ft en this tax with respect to cesrtOlm
gross receipts which wwld not otherwise be erampt from this tax while those gross
receipts rmain subject to tax by tho State under the provisions of Part 3 of
Division 2 of the said R,evemis and Taxation Code; snot to impoae this tax with respect
to eertaiu grass receipts which would not be subject to tax by the State under the
said provisions of that Code; end, in addition, the RM of the City shall not be
substituted for that of the state its Section 67012 6702 (except in the !asst sentence
thereof), 67110 6715, 6737, 6797, aad 6528 of the said Rename and Taaticm Code as
adopted.
(3) if a seller's permit bas been. issued to a retailer under Sec+tica
6065 of the said Revenue and Taxation Codes as additional &altar's permit shall not
be required by reason of this section.
tax is measured:
(4) There shall be excluded from the gross receipts by -which the
(i) `.l'be am"" of Bay sales or use tax imposed by the State
of California upon, a retailer or WUS=sr.
(ii) Receipts from sales to operators of coasaon carrier and
waterborne vessels of property to be used or coasumed in
the operation of such coma carriers or waterborne
vessels principally aatside of thin City.
SSCTboi 3. section 6600.5 of said Code id amended to read:
SECTION 6400.5 USE T88.
(a) An excise tax is bareby Imposed an the storage, use or other con-
station in the City of San Luis Obispo of tangible personal property Wcbased
i2M
from any retailer on or after the operative date of this ordfaaaace, for storage,
use or otber amsumgt ion in the city at the rate of rte- tenths of one percent
(9/14 of 1%) of the sales price of the property. The sales price shad Include
delivery charges uhm such dhar$s are subject to Rate salell or use tax regardless
of the plane to which delivery is mules
(b) (1) Exupt as her+eleafter psooWed, and except insofar as they are
IncOusisteut with the prov#.eioas of Part 1.5 of Division 2 of the said Raven= and
Tezat:ion Coda, all of the prov3,s2oaas of Part 1 of Division 7 of cold Code, as
amen ad and in force and effect an October J, 1957, applicable to use eases are
hereby adopted and made a part of this section as though fully set forth herein.
(2) Vher"or, and to the extent that} In Part 1 of Div4sion 2 of
the said Reveeue and Tasat»4on Code the State of California is uawoA or refevred to
as the tart ag agency, the arias of th s City sal be substituted therefor. Nothing
in this subdivision shall be deemd to require the sobstitaeion of the gas= of this
City for the word "State" when that word is and as part of the title of the State
Controllers the State Tteasurer, the State Board of Coatro,12 the State Board of
Rqualisat£on, or the nme of the State Treasury, or of the Cowtit ut:ion of the
State of California; UW shall the name of the City be substituted for that of the
State to any section when the result of that snbstitutiou could rewire action to
be taken by or against the City or my agency ebereof rather than by or against the
State Board of EqualJzation, .fo perfasuftS the functions incidwat to the administration
or Wra IOU of this ordiumceg end hither sbsll the substitution be deemed to have
been made in those sectioaaa, inelt LUS but not Vecsssariiy lWited to sections
referring to the exterior boundaries of the State of California,, ashore the result
of the substitution Would be to provide su SUNV en from this tart with roepeet to
certain storm, case or ot'bsr 00asumption of tangible personal property whieb would
nOt otherwise Eye exempt from this taut while such storage., use or ottter consumption
remains subject to tax by the State under tM provisions of Part 1 of Division 2 of
the said Revenue and Taxation Code,. or to Bose this tsx with respect to certain
et:arsga, use Or of h= casesumption of tangible pencea3 property Which would not be
subject to tans by t:be State uodsz the said provbi=# of tbat: Code; and in addi.tiaaa,
the *name of the City shall not be substituted for tMt of the State in Sections
67010 6742 (ersspt 10 the last sentence thereof), 6711, 6715, 6737, 6797 and 6828
of the said Bevetm amd Taxat:iou Code as adopted, ",d the UMM of the City shah
+3-
not ba substituted for the word "State" in the phrase "retailer engaged in business
in this State" in Section 6203 nor in the definition of that phrase in Section 620.
i3) 'There shell be exempt from the tax-due under thLe Section:
(1) The amount of any sales or use tart imposed by the State-'
of California upon a retailer or consumer.
(11) The storage, use or other consumption of tangible personal
property, the gross receipts from ,the sales of Match has been
subject to sales tax under a- sales and use tax ordimmes
enacted In accordance with Part 1.3 of Division 2 of the
Revenue and Taxation Code by any city end.:cou nLy, cotmty,
or city in this State..
(iii) The storage or use of tangible personal property in the
transportation or transmission of persons, propexty or...
com mications, or in the generation, transmission or
distribution of electricity or in the manufacture or
distribution of gas In intrastate,, interstate Or foreig<r
comerft by public utilities which are regulated by the
Public Utilities CommieaiOn of the State of Californii.a-
'(Sv) ![he use or consumption of property purchased by operators
of comaon carrier and waterborne vessels to be used or
consumed in the operation of such common carriers ear
waterborne vessels principally outside the City.
SECTION 4. This ordinance, together with the ayes and woes, shall be published
once an full, at least three days before its final passage, in the TelegraamyTribune,
a newspaper published and circulated in said City, and the same shell go into effect
on January 1, 1962.
INTRODUCED AM, PASSED TO PRINT this 30¢ M day of ec ober, 1961, by the following
roll call vote:
AYES:* Miss Margaret M. McNeil, R. L.. Graves, Jr., Donald Q. Miller, Gerald W.
Shipsey, Clay P. Davidson
HOBS: None
ABSENT: None
ATTEST s
r
I
AMH PASSED thin 6th day pg November 1961, by the
following roll call vase:
A73s: Miss Margaret M. McNeil, R. L. Graves, Jr., Donald Q. Miller, Gerald W.
Shipsey, Clay P. Davidson
NOES; None
AB MT: None
ATTEST:
V // fail