HomeMy WebLinkAboutOrd 0996ORDINANCE NO. 996
AN ORDINANCE AMENDING CHAPTER 4.08
(UNIFORM LOCAL SALES AND USE TAX) OF
THE MUNICIPAL CODE
IMPOSING A SALES AND USE TAX TO BE
ADMINISTERED BY THE
STATE BOARD OF EQUALIZATION
AND PROVIDING PENALTIES FOR VIOLATIONS
The City Council of the City of Burlingame does ordain
as follows:
amended to provide as follows:
"Chapter 4.08
UNIFORM LOCAL SALES AND USE TAX
Sections:
4.08.010
4.08.020
4.08.030
4.08.040
4.08.050
4.08.060
4.08.070
4.08.080
4.08.090
4.08.100
4.08.110
4.08.120
4.08.130
4.08.140
Section 1: Amendment.
Chapter 4.08
Short title.
Rate.
Operative date.
Purpose.
Contract with State.
Sales tax.
Place of sale.
Use tax.
Adoption of provisions of State law.
Limitations on adoption of State law.
Permit not required.
Exclusions and exemptions.
Exclusions and exemptions.
Application of provisions relating
to exclusions and exemptions.
(Uniform Sales and
Use Tax)
of the Municipal Code of
the City
of
Burlingame is
amended to provide as follows:
"Chapter 4.08
UNIFORM LOCAL SALES AND USE TAX
Sections:
4.08.010
4.08.020
4.08.030
4.08.040
4.08.050
4.08.060
4.08.070
4.08.080
4.08.090
4.08.100
4.08.110
4.08.120
4.08.130
4.08.140
Short title.
Rate.
Operative date.
Purpose.
Contract with State.
Sales tax.
Place of sale.
Use tax.
Adoption of provisions of State law.
Limitations on adoption of State law.
Permit not required.
Exclusions and exemptions.
Exclusions and exemptions.
Application of provisions relating
to exclusions and exemptions.
4.08.150
4.08.160
4.08.170
Amendments.
Enjoining collection forbidden.
Penalties.
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§4.08.010. SHORT TITLE. This chapter shall be known
as the Uniform Local Sales and Use Tax Ordinance.
§4.08.020. RATE. The rate of sales tax and use tax
imposed by this ordinance shall be Ninety-five hundredths
of one per cent.
94.08.030. OPERATIVE DATE. This ordinance shall be
operative on January 1, 1974.
§4.08.040. 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 inter-
preted 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 0£ 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 pro-
visions are not inconsistent with the requirements and limi-
tations 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 Equaliza-
tion 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 col-
lecting the California State Sales and Use Taxes;
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(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 sub-
ject to taxation under the provisions of this ordinance.
§4.08.050. 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 opera-
tion of this sales and use tax ordinance; provided, that if this
city shall not have contracted with the State Board of Equaliza-
tion prior to the operative date, it shall nevertheless so con-
tract 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 adoption of this ordinance.
§4.08.060. .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 §4.08.020 of the
gross receipts of the retailer from the sale of all tangible per-
sonal property sold at retail in this city on and after the
operative date.
5
4.08.070. PLACE OF SALE. For the purposes of this
ordinance, all retail sales are consummated at the place of bus
i-
ness of the retailer unless the tangible personal property sold
is delivered by the retailer or his agent to an out -of -State des-
tination or to a common carrier for delivery to an out -of -State
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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 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.
§4.08.080. 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 §4.08.020 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.
§4.08.090. ADOPTION OF PROVISIONS OF STATE
Except as otherwise provided in this ordinance and except insofar
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 here-
by adopted and made a part of this ordinance as though fully set
forth herein.
§4.08.100. 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
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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 Equalization, in per-
forming 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 re-
ferring to the exterior boundaries of the State of California,
where the result of the substitution would be to provide an exemp-
tion 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 L
provisions of Part 1 of Division 2 of the Revenue and Taxation
Code, or to impose this tax with respect to certain sales, stor-
age, 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 6203.
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§4.08.110. 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 ordinance.
§4.08.120. 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 tan -
Bible 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.
(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 pro-
perty in the transportation or transmission of persons,
property or communications, or in the generation, trans-
mission 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
9
4.08.130. EXCLUSIONS AND EXEMPTIONS.
(aJ The amount subject to tax shall not include
any sales
or
use tax imposed
by the State of California upon
a retailer
or
consumer.
and
(b) The storage, use, or other consumption of tan-
gible 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 o£ 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 com-
mercial purposes.
(d) The storage, use, or other consumption of tan-
gible 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
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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 con-
sumed 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 con-
venience and necessity issued pursuant to the law of this
state, the United States, or any foreign government is
exempted from the use tax.
§4.08.140: APPLICATION OF PROVISIONS RELATING TO
EXCLUSIONS AND EXEMPTIONS.
(a) §4.08.130 of this ordinance 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 54.08.120 of
this ordinance shall become inoperative.
(b) In the event that 5
4.08.130 of this ordinance
becomes operative and
the State Board of Eaualization sub-
sequently 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
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Taxation Code, §4.08.120 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
X4.08.130 of this ordinance 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 §4.08.130 shall again become operative and
§4.08.120 shall become inoperative.
§4.08.150. 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 ordinance.
§4.08.160. 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 ordinance,
or Part 1.5 of Division 2 0£ the Revenue and Taxation Code, of
any tax or any amount of tax required to be collected.
9
4.08.170. PENALTIES. Any person violating any of the
provisions of this ordinance shall be deemed guilty of a misde-
meanor, 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."
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Section 2: Severability
If any provision of this
ordinance or the application thereof to any person or circum-
stance 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: Repeals. Chapter 4.08 as adopted by
•...Ordinance No. 726 is hereby repealed; provided, however, that
said ordinance, as amended, shall remain applicable for the pur-
poses 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 pro-
perty prior to January 1, 1974, the making of refunds, effecting
credits, the disposition of monies collected, and for the com-
mencement or continuance of any action or proceeding under said
ordinance.
w
MAYOR
I, HERBERT K. WHITE, City Clerk of the City of
Burlingame, do hereby certify that the foregoing Ordinance was
introduced at a regular meeting of the City Council held on the
17th day of September , 1973, and adopted thereafter
at a regular meeting of the City Council held on the 1 day
of October , 1973, by the following vote:
AYES: COUNCILMEN: Amstrup, Crosby, Cusick, Mangini, Martin
NOES: COUNCILMEN: None
ABSENT: COUNCILMEN: None
ClYY CLERK