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a'r l.ar. �i1U .2.p T.halt t10 fO .Lo-zd,,K �l'�'.+`'���n:'i.i FT?;@ u�,5 .4 1-IN,'v w'.it�°
TAUS oriiJs ancu .shadl be Inu5na a� the t 51 L'O$ai,; �+7��� 3aino
A
Ln Ovlinayica of tam City of San ImAs Cb1. - il
6rct, .x,-a 00,2 Easy m
The -ty Colancil of trhp C :�tey of i Vzl lic? +n+ rtOI ,-ZP
that this or°(i «ananco is adopted to achi ve t1w
L-.r ses., and dimacts that the pro-Av4. dean hE-L�asa.f bM
to acco lapl.lsh those purposea:
Via) To adopt a sales wiet usa t&x e3"s "ina;.^'arm
recpairements and limitations cone,"I ned ire lla yza 1," o_�:..:xT.:...�
Revonue and Ta ::aa-�i€ n Code of the State oaf
(b) To adopt a scales and use oxcUPin 7r$;11 -irl't
prop, i.oi nne identical to thoee of U -io Sales an,-.1 U!ie Ta:° 21.,-.,., of s' ^9 _ y,
of CalifOm a so.11 ar ao those pi b)v i.s ons
the requi rariont s and l.t l tations cant :. <3t In 1--et ;'�,�, O-f
of I:hs said Ilevenue and Code-
.9
(c) To adopt a sales an(I usa tax orlr?inrnce 4h:t ch :4
of one parcent (9/10 of 1%) t= and pro-Aldes a. vlaaajmu4 �
ae administered and cola.dacted by thw Sato Board of C,
mamner that adapts itself as g't Il.y as practical tool PM?I,% Vi.;.µ:,
least possible deviation froju9 the cx«stirag c-rtfatutory aid
procedures followed by the State Lard of EquEali.uat on Im adbr. a.� t: ,tw�.-) ,z g
and collecting the California -State Sales and Use Tanasl-
(d) To adopt a sales and use tax or;t raance vhI leb car. be
in a rmgmer that till$ to the dogme possible consistprit, with thn
of Pa.-Lt 1.5 of DiVi-.�.s:ion 2 of the said ::(-!Vet,ue and, Taxation
th; -Oat of collec.°tint, city sales and Use taxes and at the gir;;s: -e ,
ite.ax ,z4) the bia flsa of record keeping upon persons s =ject '� u
lnder the provisions of this ordinance;
(e) 10 adopt a so-lea and use tax ordinance which epnrk be
iu a manner ner that will exclude the receipts of pavticu�.ar sales fa-vm tl,e
nnasura of the sales tax imposed by this City which have bYen int.lixaied
-`U the measure of the 'sales tax posed 'bd� any otbor pity mid crurtnt-ye
co- aint~y rooither than -the county in wMtch this city is located. or csi.ty
iyx tsa«.s f""tal:e9 ar;rx-! avoid imposing a use tax on the storage,, t? e or ( -ther
conow,ption of tans 7,ibl.e personal. pr oparty aza Ibis City wln- n t y :7ss
receipts from the wale ofd oz, the use o;n that property h4aq buer: a� aid, :,�;t
45—
I
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to a salea or use tax by any other city and county,, county other than
the county in which this city is located, or city in this State,
pursuant to a sales and use tax ordinance enacted under the provisions
of part 1.5 of Division 2 of the said Revenues and Taxation Code,
Section 6400.3 Operative Date. Contract Vith State,
This ordinance shall become operative on October is 19578 and prior
thereto this City shall contract with the State Board of Equalization
to perform all (sanctions incident to the administration and operation
of this sales and use tax ordinance; provided, that if this City shall
not have contracted with the said State Board of Equalization, as above
set forth, prior to October`Is 1957s this, ordinance shall nct be operative
until the first day of the first calendar quarter following the execution
of such a contract by the City and by the State Board of Equalization,
provided further that t,his'grdinanoe shall not become operative prior to
the operative date of the, Uniform T,.ocal Sales arr.: Use ^ax Ordinance of
the County of San
Section 6400A Sals i' 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 nine - tenths of one ,percent (9AO of`.1%) of the r-ross receipts of the
retailer from the sale of all tangiblq,personal property sold at retail
in the City of San Luis ,Obispo on and' after the operative date of tlia
ordinance.
(2) For the :purposes of this ordinance, all retail. Sales shall be
presumed to havebeeri: consummated at the place of business of the retailer
unless the tangiblet- r1 sonal property sold is delivered by thw retailer
or his agent to.an'outaof -state destination or to a corrm carrier for
delivery to an: out -of -state destination. T1e31iver,�' charges shall be
included in the gross receipts by which the tax is measured, regardless
of the place to which delivory is nade, when such charges are included
in the measurer of the sales or use tax imposed by the State •of California.
In the event a retailer has no permanent place of ?:usiness in the State
of California, or has more than one place of buninesse the.place or
places at which retail sales rm
are eonsuoted shall be as determined under
rules and rogulations prescribed and,'adopted by the Board of Equalization,
(b) (1) Except as hereinaf.'terr provided, and except insofar as they
are inconsistent with the provisions. of.`'Part 1,5 of Division 2 of the
said Revenue and Taxation ..Code, all of the.provisions of Part l of
Division 2 of said Codes as anended.and in force and effect on October 18
1957, applicable to sales taxes are: hereby adopted and ria.de a part of
this section as though fulV'- ebt forth herein.
(2) Vffierever, and 'tb -the extent that,, in Part 1 of Division 2
of the said itevenuo and, Taxation Code the Ptate of California is named
or referred to as the taxing IIgency's the City of San Luis Obispo shall
be substituted therefor. Nothing in;this subdivision shall be deemed
to require the substitution ofe then MM of they. City of San Wis Obispo
for the word "State" When that Word l,s, used as ., part of the title of the
State Controller, the State, Treasurers th6 State Board of Controls the
State Board of Equalization# or the naWw '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 : the3. State . in arty section when the . result of
that Substitution w.ould'i' quire action to be taken by or against the `City
or any agency thereof$,.rather than by or against the State Board of
Equalization,, its :pe?`fgrgnin - the functipiis incident to the administration
or operation of nanc p g and neither shall the . subetitutirm be
deemed to have been .made i . 'then, sections, includlima . but. mat ioces
sarily limited to�'sections referring to the exterior boundaries of be
the State of Californian; inhere the result of the substitution would
to provide an eMr,Mti.on fron this tax with e,espe ct to certain gross
receipts which would not otherwise be exempt from this tax whiilc those
gross receipts remain subject to tax by the State under the provisions
A the opi d Nevenus and Taxntian Gocn 5,, *s-
b
spoze VhA's tax te!" corivin gavou M-ceipts lihich
be sv%jact to tax by An UK tha prZoWwan & wvvn.- '
mlo in nddition, &z nam of its City shoN nct be uvh5Mv>a? 2ow VY-
.
of AV State in ASAM Lv M 41"Pjal thS jaet
Mio 6715o 673T, 6197 0116298 pf t
hc qzld Rzvsnun mTd
as ad(`sptad,
(3) If a seller4v pa1Fm2t OF 'ise;j lu iw,d to a
Section 6060 of th.o 5ald mul TaNsUca WOU, an PW W w0l i !J
pormit Wall zot be mquirod by Ynazen of this vactim,
(4) There aball h,�. Yb,'On tka 'z':r0B&- rGdavvir LY 'K.A, Y�
'f,), T113 a? avy so >, or ZIS ton NPUNK OF ,71
Wulf CaUNW, tpcv a Monam or cuneuvor.
(JA) frxm the mme W tangiblu paronne! �vvv T.,
Urf,��M, -711r!Cht ��, SMS 01 PUC W�; Ka% DOWEJ Me Q MOMMUC
sons transaN.I.-m -my colj_W:�T'
Ma anuaty oil MARN thle city In lownd, nr city 2p. Wan Y
wader a sales on uss tax
thl) cc
c,tt--y- t.-a thia ! �tct-, Im amovemims 601 PaR AS YW
cc thm Said !"r'voy.!�In a,di 'z'!,D'.
plurallon oz Ken% ccymm. Lr
Aml tin GRY. of
_r'z-mu any 1*50AZZ
wMayrus, for stnmcr, ma ur uWav nvlv�qvw :Y. to
Wou-MUM cf Von PLICent (010 n! VF `7-
yonparQ, Toy wrim nrina
ncps is ter, 0 A ton SWAV; Lv� w oz. 1 nA 231. a
p1pif noin K:N i'7 -Y" 1� �� 140-4 two
cc, "Inngh WAY act NOW �Zf0�c
;q too Wyq A;q�no.
Oki 3Q,'
A 0�0:0& IWI WAy 1
-two: Y"10
I L-I
ha zc
b emyqY',; from thiw"i 10,0C_': k . z S ::.Z
A. I of
A'
3,ubiect -to :,-c by ",r� Stziklz.
n
A6 tay,
of th-a 2.,Ael n�nd o" i, o 3� 12
to cerY,,qin
U.?Z 0, 0,64t WI
r
t1m r-mid
which -00'J2W be tl.) tal- bY
It U
ty siva-73- u 03,
of t1hat coda, anad In '4,vxzl�
�p V191
Abutnd for that 0, the State ""n S z, C t I. o-4,
vantemn thereof'), 673.1., 6,p.!�, 673-7, tho aaid
and TIMMt.10A Coda as F-4 '107W,
(3) 71hexv, vqh311. X73 ,ridey� t_Us asectiam,
(1) nja of �tiLq tlpx 'Im-posed by U13
State or tipliforoie. upon 's
(11) 11U, storage,, use nt', - "AD. Of t qg
parso-61al p- MI, _ ertyv 1��
e j:-_rt,,cs mcc-ir)ts m t.ha :uale of or Unn
4,*mt, of which has h�een s'ifbject to 8,uls-p, or Uui tax VAISIer a aales,
or use tax ordimmnca om--I CIMA :U-x AC,XI_6aTtco_ u7ith Part l"5 of
Division 2 of the sai(i !?cmentie Coda by any ctkor CJAY
and county., county otber tb_!-,n the (,manty In u bic'h AV
loc:.at:L,d', or city In It.-Mo State,,
(iii) Tile storage 1.
,. or U-ae of tayigible pe"sLzial. pr oparty
in the trarsportation or trRnomissio-ka of parsmV.,
or cormnicationeD or itj Um genorz-1,tion.,
�a * 10701 X'
bution of electricity or in the i.iarmfactlaT , traylsmi," - , 0
distribution of gas in intrastate,, inte"tate or foralSf.ft cor,'4410XT'a
by pmblic utilities which are replated by the Pv.b2J.c TUIUU30
ConUssion of the State of Califorrdaa
(iv) 'Fm Base ;o} consumption of property purchaDed by
operators of camon �oa.rrier anti vaterbo-me vea-sa_.Ls to 11)0 WWI
or cons-med in tba oparrtion of su&., cor,�lpn emrriers or
waterbome vesselo, pAncipally outside tote City,
Sa,ctjon 6400,,6 A m.ndymnts
All amendments of the oaid Revenue and Ta-rei I CO& 0 na at
d sruboequent
to the effective, date of thle ord-3mance ralato to the U9168 a"A
use, tax and w',Ach are not -mconsis tent with Part 1"5 of Division 2 off'
the smid Revenue and Trx.Lion Code shall autorilatically becom as part of
Phis ordinance,
section 6400.7 ��'e' collection Forbidden
No IWunction or �mit of mandate or other legal or zoluitable p aso
r
shall, issue in apy suit, action or promeding ir. any couxt against the
State or this City, or against any officor 'if the _)teLe or this 1.0ityI IW
pmvent or enjoin the collection under this ord:Lianceq or PR-L-II, 1,,5 of
Division 2 of the ILevenue wad Ta=tion code; of any tax or any mount Of
tax required to be collected,
Section 61too,,8 ,gxistjn� 15 ,ales 'And Use Tax Of Thp San Luiu ublm i'ma-i—aiml-
)guh-R rd-1-1 El—udLI-11G.
Mi5,21 Susp6nded.
At hi timo this ordinance goes into operations, the prov-isiona of
the San Luis Obispo Muzlicipzotl Codeg Sect-.Iom, 6_300 through sand incl ad:�Bg
flection 6320.21 aliall be suspended and shall not again. 109 Of aTW fulres
or effect until and unless for any reason tl"-' State Board of Equalization
maues to rArfom, the functions incident t* the a&=i3trat-iafl and
Operation of the 811e.9 and use tax hereby irposcd_; provid-dr howeverp thRt
if for any -rvason it L; (IsterfIried that tl,,e City Of 3,3 n IUis Obispo is
.without pwiter to adopt this ordinance.;, or that the State ;ioa-rd of
Eq-aalize,jorA is without power to perforin., the fimotions inci:lert to the
aciministrat-ion and pperation of the taxes ixiposod by this ordinance.,
the provisioYis of the San Luis (7,)L-,po Municipal Godeq 0ections 6300
through ad including Section 6320021 shall not be deemed to have *-,,een
auspended, but. shall be deemed to have been in full force and effect at
the rate of one perqpnt continuously from and. after October 1,, 1957.
Upon the ceasing of the State Board of Fjualization to perforn the
func-Aons incident to tile' adn, inistratimi and operation of the taxes
i . . 'the provisions of the Stin Luis Obispo Municipal
imposed by this ordin4pcop'.
Code r P,
Sections 6300 tb'qu h'and including Section 6320.21 shall again be
In full force and effec * t,:at:the rate of one percent (1%),,, Vothing in
this ordinance shall be' panhetrued ae relieving any person of the obliga-
tion to pay to the City of Ban 1,uis Obispo any sales or use tax accrued
and owing by reason of -th . e provisions of the San Luis Obispo Municipal
,Zode, Section 6300 through and inc7lii4infl ,section 6320.21 in force and
effect prior to and incLidinE,,.Septembeir 30; 1957.
Section 6400.9 Penalties
Ary person violating 'any of the provisions of this ordinance shall be
deemed guilty of a misdemeanor,, and upon conviction thereof shall be
punish8ble by a fine of 'not'more than .500.00 or by Imprisonw-.-nt for a
�'!: (6) months in tile Citj
period of not more than six y Jail., or by both
such fine and imprisonmento
Section 6400a0 SeverabJ_T#y
if any section, subseptione.pentences,'plause., phrase or portion of
.1 .. . irait6d to any exenption., is for any
this ordinance, including�but'not 1`
reason held to be invalif, or unconstitutional by the decision of any
court of competent jurisd Ict, Ion,, such' de'cis
,ion shall not affect the
validity of the I' 3-nf',, portions of this ordinance* The Council of
ain'
the City of San Luis Obis' .b decV,,res' that it .Mould have adopted
_06 hereby , 7. 1
this ordinance and each s'ecticq� subsection; sentenceo clause, phrase
or portion thereof., irrespe4q, ti4e of the fact that any one or more
sections, subsections, sentences, clauses, phrases or portions be declared
invalid or unconstitutionalA"`
section 6400.11 Effective, -Hate
This oi,dinancep inasmuch ps;`it pl-ovides for a tax levy for the usual
current expenses of the' #iyO
shall take. effect iA,:ediately upon final
passage
SECTION 2, This ordinaxice.0 tol-ether: with the ayes and noes., shall be
published once in full,, at least three da,rs before its final paupagep In the
Telegram-Tribune, a newspaper
published an&cir6ulated in: said (pity..
DTHODUCED AM) PA56BDI `.CO PRINT this >tb clay o:r August,, 1957a by the
following vote:
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AY: Ss sarwo-h Janes� d Ida Lucksirger,, Riebard G. Sleight, j,, Harry Smith,
WOVE a s None
AM- WT s Wels Back,
yor
ATTEST:
FINALLY PASSED this 19th day of August � 1957,, by tbB
following vote:
AyEst Nels Beck, Kenneth W. Jones, Richard G. Sleight, J. Baryy Smith,
Fred H. Lucksinger
AGES: None
ABSE NT: None
►id�Yor
ATTEST:
QLJOPCIerk