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HomeMy WebLinkAbout0381ORDINANCE NO. 381 (1967 Series) AN ORDINANCE AMENDING CHAPTER 4 OF ARTICLE VI OF THE SAN LUIS OBISPO MUNICIPAL CODE RELATIVE TO UNIFORM SALES AND USE TAX BE IT ORDAINED by the Council of the City of San Luis Obispo as follows: SECTION 1. Section 6400.2 of the San Luis Obispo Municipal Code is amended to read as follows: Section 6400.2. Purpose. The City Council of the City of San Luis Obispo 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 of the State of California; (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 said Revenue and Taxation Code; (c) To adopt a sales and use tax ordinance which imposes a one percent (19D 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 practical 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 said 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 2. Section 6400.4 of the San Luis Obispo Municipal Code is amended to read as follows: Section 6400.4. Sales Tax. (a) (1) For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the city at the rate of one percent (19 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of San Luis Obispo on and after the operative date of this ordinance. (2) For the purposes of this ordinance, all retail sales are consum - mated 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 busi- ness 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 Board of Equalization. (b) (1) Except as hereinafter provided, and except insofar as they are in- consistent 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 October 1, 19- flapplica.ble to sales taxes are hereby adopted and made a part of this section as though fully set forth herein. Ordinance No. 381 (1967 Series) (2) lFherever, 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 San Luis Obispo shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City of San Luis Obispo 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 Board 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 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 adminis- tration or operation of this ordinance; and neither shall the substitution be deemed to have been 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 gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the State under the provisions of Part 1 of Division 2 of the said Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts 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) If a seller's permit has been issued to a retailer under Section 6068 of the said Revenue and Taxation Code, an additional seller's permit shall not 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 sales to operators of common carrier and water borne vessels of property to be used or consumed in the operation of such common carrier or water -borne vessels principally outside of this City. SECTION 3. Section 6400.5 of the San Luis Obispo Municipal Code is amended to read as follows: Section 6- 1.00.5. Use Tax. (a) An excise tax is hereby imposed on the storage, use or other consump- tion in the City of San Luis Obispo of tangible personal property purchased from any retailer on or after the operative date of this ordinance, for the storage, use or other consumption in the city at the rate of one percent (19D 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. (b) (1) Except as hereinafter provided, and except insofar as they are in- consistent 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 October 1, 19IW67applicable'to use taxes are hereby adopted and made a part of this section as though fully set forth herein. (2) Wherever, and to the extent tizat, 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 name of this City shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of this 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 Board 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 taken Page 2 Ordinance No. 381 (1: _ . Series) 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 including but not necessarily limited to, sections referring to the exterior boundaries of the State of Calif= ornia, where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption of tangible personal property which woule 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 Revenue and Taxation Code, or to impose this tax with respect to certain storage, use or other consump- tion of tangible 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, and the name of the City sb413. not be 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 6203. (3) There shall be exempt from the tax due under this Section: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (it) 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 this State. (iii) 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 electricity or in the manufacture or distri- bution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California. (iv) The use or consumption of property purchased by operators of common carrier and water -borne vessels to be used or consumed in the operation of such common carrier or water -borne vessels principally outside the City. SECTION 4. This Ordinance, together with the ayes and noes, shall be published once in full, at least three days before its final passage, in the Telegram- Tribune, a news- paper published and circulated in said City, and the same shall go into effect on October 1, 1967. INTRODUCED AND PASSED TO PRINT by the Council of the City of San Luis Obispo at a Regular Meeting held thereof on the 17th day of July, 1967, on motion of Councilman Spring , seconded by Councilman Gallagher . , and on the following roll call vote: AYES: Councilmen Blake, Gallagher, Spring and Mayor Whelchel NOES: Councilmen None ABSENT: Councilman Donald Q. Miller ATTEST: Page 3 FINALLY PASSED this 14th day of August 19 67, by the following roll call vote: AYES: Councilmen Blake, Gallagher, Spring, Miller and Mayor Whelchel NOES: Councilmen None ABSENT: Councilmen None ATTEST: .� .js -Woefflew5 W-.A..a