HomeMy WebLinkAboutOrd 0726ORDINANCE M,_LZ6
LIN AME By
4fq 1'0,ENPINKF: 111E GODE OF THE CITY OF BUF G L" N" t'
ARTICLE 11 9 TO PART TV AND IMPOSING A CITY SALES AND USE TAX; PROVIDING F'OR THE
PERFORMANCE BY THE STATE BOARD OF EQUALIZATION OF ALL FUNCTIONS INCIDENT TO THE
ADMINISTRATIONO OPERATION AND COLLECTION OF THE SALES AND USE TAX HEREBY IMPOSED,,
SUSPENDING THE PROVISIONS OF ORDINANCES NOS. 724 AND 7215 DURING SUCH T11HE AS
PENALTjELSZFRQLRjVMTOL jL0NS_T1jEP1E0F
The City Co,t-MciLl Of the City of Burlingame does ordain as follows.,
S ECMLI, The Ordinance Code of the City of Ourlingamg, is burt�h
V amended by
adding Article 11 D to Part TV which shall read as follogvs,?.
ARTICLE 11 D
IMPOSYNG A CTT I SALES AND USE TAX-, PROVIDING FOR THE PERFORMANCE BV
THE STATE BOARD OF EQUALIZATION OF ALL FUNCTIONS INCIDENT TO THE
ADMINTSTRITION9 OPERATION AND COLLECTION OF THE SALES AND USE TAX
i1FRERY IMPOSED, SUSPENDING THE PROVISIONS OF ORDINANCES NOS, 724 AND
725 (ARTICLES 11 B AND 11 C9 PART TV) DURING SUCH TIME AS THE PROVISIONS
OF THIS ARTICLE ARE OPERATIVE, AND PROVIDING PENALTIES FOR VIOLATIONS
THEREOF
Section 117LI. SHORT TITLE, This article shall be known as the Unjfor�n
Local Sales and Use Tax Ordinance of the City of 1lurling,3me,
Section 1171.2 PURPOSE, The City Council of the City of Burlingame hereby
declares that this Ordinance is adopted to achieve the following, among otheyl,
purposes, and directs that the provisions hereof be interpreted in ordef to ac—
complish those purposes:
(a) To adopt a sales and use tax ordinance which complies with the require—
ments and limitations contained in Part 1,5 of Division 2 of the Revenue and Tax—
ation Code of the State of California,
W 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,
W To adopt a sales and use tax ordinance which imposes a ninety—five
hunJredfAis of one percent (95/,10,0 of 1%) tax and provides a measure therefor i1 w
can be adimiR.:�.Isterod and collect.-T,,d by the State Board of EQualization in a
ation from, the existing statutory and administrative procedures followed by
State Board of Equalization -in administering and collecting the California Stag
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 collectin(,
— I — I
city sales and use tagts and at the same time minibze the burden of rec;rd keeping
upon persons subject to taxation under the provisions of this 0016anew-,
(e) To adopt a sales and use tax ordinance which can be admiaisteped in a
manner that will exclude the receipts of particular sales from the eeasure K the
sales tax imposed by this City which have been included in the measure of sales
tax imposed by any other city and county, county other than the county in which
this city is locatedo or city in this State, and avoid imposing a use tax on the
storage,, use or other consumption of tangible personal property in this City MY!
the gross receipts from the sale of, or the use of, than: property has been subjecZ
to a sales o: 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 qrdinance enacted under the provisions of Part 10 of Division 2 of the said
Revenue and Taxation Code
Section MIA OPERATIVE DATE, CONTRACT WITH STAT0 This ordinance shal.'r.
become operative on January 1, 1961, and prior thereto this City shall contract uith
the State Board of Equalization to per'for'm all functions 00deat to thp admiuis—
tration 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 January 1, 1961, this ordinance shall not be operative until the
first day of the first caleadar quarter following the execution of such a cop tract
Cay. the City ani by the State Board of Equalization; provided further that this
ordinance shall not becowe operative prior to the operative date of the Uniform
Local Sales and Use Tax Ordinance d the County of San Mateo,
Section 11713, SALES TM
(a) (1) For the povilege of selling tangible peysonal property at retail
a tax is hereby imposed upon all retailers in the city at the rate of ninety—five
hundyedths of one percent (95/100 of 1%) of the gross receipts of the Yetailer from
the sale of all tangihle personal property sold at retail in the City of Burlingame
on and after the operative date of this ordinance
(2) For the purposes of this ordinance, all retail sales shall be
presumed to have beet cons,mated at the place of business of the retailer unless
the tangible peysonal property sold is delivered by Lbe retailer or his agent to
an out—of—state destination or to a common carrier for delivery to an out—of—state
destination° Delivery charges shall be included in the gross receipts by which
the tax is measured, regardless of the place to which delivery is made, when such
charges are included in the measure of the sales or use tax imposed by the State
of Califoyniao In the event a retailer has no permanent place of business in the
State of California, or has more than one place of business, the place or places
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r,,t which Fetail Sales are consurciaia ted shall be as determinedg undeR. 17uql es ?�nd
T t,
gUla tiOfls P?�"SC-TibeO Hd adopted by the Board of Equaliza Uofl�
b� alp except. as hereinafter provided, and, excepinsofar as �,hpy a;,e
with the of Pact L5 of Division 2 Of the said Revenve
'IF0 Tar tion code, all of the provisions of Part I of Division 2 of SaA Cvda,
an
erded and in force and eff!ct on janvapy 1, 1961, applicable to sate.,; taw�res
v heieb
y adopted and made a Vary, off this sOlCtiOP is though fally, set forth
(2) Wherever, and to the exteni, that,, in Pari; I of Divisiov, 2 of tae
said Revenue and Taxation Code the State of c;jlifornia Ws Bar
Jed C)r pgfey?ed,
t-ae to ping agency, the City Of Burlingame small be substituted therefor,, Nothing
in this subdivision shall be deemed to require the substitution of the napof tae
Ie I
City of Burlingame for the word "State" r4hen that word is used as part of IkIe
title of z"Ile state Controller, th,4 State Treasurer, the State Board of Cogl'rr,31,
the St Board a,` Ecualizationa
Ot the Raffle of he State ar of the
Constita�,ioio of the Stete of califurnia; nor shall the name of the City b(,- s
stituted that of the State in any section when the of that. substitution
Would reqUlre action to be taken by or against the City or any agency thepeof,
Ya the
thari b
Y or against the State Board of Equalizatioij, in performing sae
:Auctions incident to the administration or operation of chis ordinance" a H a n e i t h
1�Iall tile substitation be deemed to have been made in those sections, in lulling,
')ut aot necessafi.ky limited to, sections yeferpi-,ig to t1le, exteyior boundaries �f
the State of California, where The result of the substitution would be to p?olflde
an exemption from this tax wiV� respect to certain gross receipts which uoatld net
otherviise be exempt from this UA while those gross ipeceiPts remain subject to
`3Y t'" Sta" under the PTOVisicHs Of PBFt I Of Division 2 of thea said Revenue and
Taxation Code,, nor to impose this tax jqith respect to ceptaA gross receipts wg,,,-,ch
,jould not be subject to tax by the State under the said, provisions of that Codefi
and, in addition., the name of the City shall not be substituted for that CZ the
State in Sections 6701, 6702 (except in the last semence thereof), 6711, 6715,
6737V 6797 and 6928 of the said Revenue and Taxation Code as adopted.
6068 of the said Revenue and Taxation Code, an additional seller's permit shill
not be required by reason of this section,
is measured,,
(4) There shall be excluded from the gross receipts by which the tax
it The amouRt of an� u
�i sales or se tax imposed by the State
Of CalifMla upon a retaile.- or consumer,
— 3 —
GO Receipts from the sale of tangible personal propery,
NOR Mich a sales or use tax has become due by reason of the same
transaction to any other city and county, county other than the
county in which this city is located, or city in this State ander a
sales OP use tax ordinance enacted by that city and county, couny
other than the county in which this city is located, or city in
this State in accordance with Part 1-3 Of Division 2 of the said
Revenue and Taxation Code.
00) Receipts from sales to operators of common carrier
and waterborne vessels of property to be used or consumed in the
operation of such common carriers or waterboyne vessels principally
outside of this City.
Section 11710 USE TAX,
(a) An excise tax is hereby imposed on the storage, use or othor consumpt,o 0
in the City of Burlingame of tangible personal pyopepty purchased from any retailer
on or after W operative date of this ordinance, for storage, use or other consumption
in the city at the Pate Of ninety—five hundredths of ooe percent (93/100 of 1%) of
the sales price of the property, The sales price shall include delivery charges when
such charges are subject 10 State sales Or use tax regardless of the place to which
delivery is made,
W 11) Except as hereinafter provided, and except insofar as they are
inconsistent "th the PrOvisiOns Of Fart 1,5 of Division 2 of the said Revenue
and Taxation Cede, d I Of the PPOWWOPS of Part I of Division 2 of said Code, as
amended and is force and effect on January 1, 1961, applicable 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 that, in Part I of Qvision 2 of the
said Revenue and Taxation Code the State of California is named or referred to as
the taxing agency, the MY of Burlingame shall be substituted therefor, Muthing
in this subdivision shall be deemed to require the substitution of the name of the
City of Burlingame for the word "State" when that word is used as part of the
Win of thp qv'", rMIANN. 0� SIM Treasurer, the Scate 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 sub—
stituted for that of the State in a0y section when the Yesult of that substitution
would require action to be taken by er against the City or any agency thereof
rather than by or against the State Board of Equalization, 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,
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including but not necessarily limited to, sections referring to the exterio_mi'
boundaries of the Stan of California, Where the Yesult of the suhstitHtion would
be to provide an exemption from this tax with respect to certain storage, use or
other consumption of tangible personal property which would not otherwise be
exe2pt from this tax while such storage, use or other consumption rem ins subject
to tax by the State under He provisions of Part I of Division 2 of the said
Revenue and Taxation Code, or to impose this tax with respect to certain sto2age,
use oy other consumption of tangible personal propety which vould not be subject
to tax by the State undeT 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) There shall be exempt from the tax due andew this sectionz
W The amount of any sales or use W imposed by the State of
California mpon a retailer or consumer.
00 The storage, use or other consumptioH of tangible personal
property, the gross receipts from the sale of or the cost of which has
been subject to sales or use t6x under a sales or use tax ordinance
enacted in accordance with Part 10 of Division 2 of the said Revenue
and Taxation Code by any other city and county, county other than the
county in which this city is located, or city in this SUM
QW) The storage or use of tangible personal property in
the transportation or transmission of persons, property or communica—
tions, or in the generation, transmission ®r distribution of electricity
or in the manufacture, transmission or distribution of gas in intra—
state, interstate or foragn 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 waterborne vessels to be used or
consumed in the operation of such common carriers or waterborne vessels
principally Oaside the City,
Sectioa MIA AMENDMENTE Ail ameMenns of the said Revenue anal.
Taxation Code enacted subsequent to the effective date of this ordinance which relate
to ike sales and use tax and which are not inconsistent with Part IJ of Division 2
of the said Revenue and Taxation Code shall automatically become a part of this
ordinanm
Section 11710. ENJOTMING COLLECTION FORBIDDEN, No injunction or writ of
mandate or other legal or equitable process shall issue in any suit, action of
proceeding in any court against the State or this City, or against any officey of
the State or this city, to prevent or enjoin the collection under this ordinance, oF,-
Part 1.5 of Division 2 of the Revenue and Taxation Code, Of any tax or any amount of
tax required to be cciiected,
Section 1171.8. DISPOSITION OF PROCEEDS. All monies collected under and
pursuant to the Provisions Of this WWWO Shall W deposited and paid into the
General Fund of the City of Wingame, At least fifty percent (50%) of the net
rec"Pts f" sales and use taxes shall be used to reduce the payment of City
Obligations that would normally be paid out of funds derived from real and personal
taMs, It is the Went of this ordinance that fifty percent (50%) of the Taxes
collected by reason of the provisions herein shall be used to reduce the real and
Personal Y"Perty taxes- At no time shall the general real and personal property
tax rate exceed one dollar ($1.00) per hundred of the assessed valuation less
fiftypa?cent (50%) of the sales and use tax�
Section 1171,9, EXISTTNG SALES AND USE TAX ORDINANCES SUSPERDED, At the
time this ordinance goes into operation, the provisions of Ordinances Nos. 724 and
725 (existing city sales and use tax ordinances) shall be suspended and shall not
again be of any force or effect until and unless for any reason the State Board of
Equalization ceases to peyform the functions incident to the administration an J
operation of the sales and use tax WYMY imposed; provided, however, that if for
any reason it is determined that the City of Burlingame is without power to adopt
this ordinance, or that the State Board of Equalization is without power to perform
the functions incident to the administration and operation of the taxes imposed
by this ordinance, the Provisions Of Ordinances Nolo 724 and 725 (existing city
sales and use tax ordinances) shall not be deemed to have been suspended, but shall
be deemed to have been in full force and effect at the rate of ninety—five
hgodradths of one percent (95/100 of 1%) co QRuously from and after January In 1966
Upon the ceasing of the State Board of Equalization to perform tie functions
incident to the administration aad operation of the taxes imposed by this ordinan,
the PruvisiOss Of Ordinances Nos 724 and 725
Winances) shall again be in full force and effect at the rate of one peycent
Nothing in this ordinance shall be construed as Pelieving any person of the
Obligation to pay to the City of Burlingame any sales or use tax accrued and owing
by reason of the provisions of Ordinances Nos724 and 723 (existing city sales and
use tax ordinances) in force and effect prior to and including December 31, 1960.,
Section 117LIN PENALTIES. Any peysop violating any of the pyovjsjons of
this ordinance shall be deemed guilty of a misdemeanor, and up; n conviction thereof
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shall be punishable by a fine of not more than $500000 or by for a
period of not more than six (6) months in the City Jail, or by both such fine and
impri sonment,,
Section 117101.10 SEVERABILITY, If any section, subsection, seatpi..,2ca,
clause, phrase or portion of this ordinance, including but not limited to aby
exemption, is f®r aEly mason held to be invalid or unconstitutional by the decision
of any court of competent jurisdiction, such decision shall not affect the validity
of the remaining portions of this ordinance° The Council of the City of Burlingame
hereby declares that it € wind have adopted this ordinance and each secziei�,, subsection,
sentence, clause, phrase or portion thereof, irrespective of the sact that; a6jy, one
or more sections, subsectiollas, sentences, clauses, Phrases 0s portions be decla?ed
invalid or unconstitutiogalo
Section 1.1,71,12. EFFECTIVE DATE, This ordinance, inasmuch as it i;yovides
for a tax Levy for the usual current expenses of the city, shall take effect
iEEmmediately�
'deo `nJo HIR M .— Mlayo?
I, Herbert K. White, City Clerk, do €0eieeby certify that the foregoi,og
ordinance was introduces at a regular meeting of the City Council held on the 21st
day of November, 1960, and adopted thereafter at a regular me€tig�Ejof the '�,-
Council held on the �9�hz � � day of December, 1960, by the follo7wing Fjoteo
Ayes: Johnson, Lorenz, Morgan
Noes*. Councilmen., None
Absent Coupcilmene Byrd, Rooth
Herbert o R
STATE OF CALIFORNIA l
COUNTY OF SAN MATEO S ss.
HERBERT K. WHITE, City Clerl' of the City ff{}BurlC'gY ne' Sari
Course!
Matw' County, •if;, n.a, and e' ""'''F and foregoing is a fulltrue
thereof, does hereby certify that the a'•=^ ,
and corr%ct copy of
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--------------------------- Qr-dinan. e--No......726 ---------- --------------- ---
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entered in the minutes of said il.
In Witness Whereof, I have hereunto set my hand and the seat Of
6Of
said City this --.2Q t�_.......day of. --December------------ _-, E9....�
HERBERT K. WHITE, City Clerk
Clepuiy
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