Ordinance 611a~AI1~Ai~Pt'~ Ud. 6~..i
Q~Y~X.~~~ -i ~2' ~~~ t".~rlr'9( Qp ,~rV~~r~l;`1}~U P1l~r~~L'.1171J
~ cx~r +cta-~r~, a~ ~swr~r ~~ ~r~o rpo~s ~~t.~~x~
-w~
~ ~t ~h~ pa~rtl~o ir3c~ip~t C+o+~a ~,^ ~~~
~nr~d iw~ o ~.+Dwr~ t
Al~otion ~A~.O~,q. chart '~" t ~. 'Phti; ch~a-t+ear ~hsii be
knaar~m ~~ t'~Tn, o,r~aa ate' s~T ~ "ar, r~e 'sac Ordin~ur~ae.
'~1~~tt~pq .Q~.O~'ti» R~,tr~. 7'kie r~l:e vt` sa~.ers tax d use
tart ii~aseK "~""'~`a o~ r+~~ns.nca~~a~.~ be T~' n~rty..,~n~r ~pera~ant ;~i' c,n~
prr~lnt ~~" ~ s.~ass x'~scltipts cad' the rtl:si ter ~`ras- th~r f~~1e of ei.l
t~~ble ~. ~ran~.~ pr~op~srtir sc+~ct •t 1r'~etail i;r the CYty ran ~n~ ~:t`ter
flit a~erat~vs~ c~:i,~~r cad` the crrdXnanae cc~di txe~ htrreS.n.
Section ~_C18~a ~. Q~rat9.r~r Ii~rte. This ordinance shs.11
be oye riot i ve~`an snuaar~y , l g
Sc~ctiori .ti9.flwQ. F~ur asie. The City Car,~nr:il here:bg de--
~....,W.~..._.
clams the-£~L~i~ ~r~ France i.s~~~opted to echir_ve the fola,awing,
srnorr~ c>ttaer, purpvsrs, ~-nd directs that tha provisions AercaS' be
interpreted in t~rder to sccorapliaF, t~~a~ar- prarposes:
(i-) ~'o adc;pt a a~xl~~s and ~~se tax ardirranre
whl.ch ~,•~,:•^licra with the rtq~aire~rr;c•nt,s and limitx--
ti~~na wc~n.•al.n~d in Part 1.5 oi' nivisic~n ~ c;f Lt1e
lievrnue ~-:~;A 'T'~:x;~t ~ .~n Cudc ;
(b) To ,~e3o~~t a s:~l~es ,end urte tax ordir.anc~
which Si7car~pc~rat;~s p.rovis?.urns id~:-,ticr'.:. t~~ thusr,:~
of the S~.le~, rind [!ae '-?`~!x L~~w o!' t};r. ~~.:;.~- a!'
Cap : C'~,i~ril.a in~t,~'~ar as thasr ;>~=wvit 1 a7s arr~ Wert
inc:on;~:s':ent with the requtra:~;tt:~ and 1ic~:ta-
xionx r~~ntai.ned in Fart l.~ 01' n.ivisic:~n ~ a~ the
Pevt~nue rend T3xat! ur; Cade;
(c) 7'0 ?idnpt a ,ale,~g rind u~~ tdx orcllnance
~thiuh 1 rnp.~s+r•s a -.ax a.rd pr~ivi ;ies ~~ ~z~~:~:;ure ther-~-
i'or that can ~~~~ adrrir:s;;t.cr~Fd ar~d Cc.ilertPd fir the
.~t~ate 3c-:~rd of Equaliratiur~ in a m~nn~r tkrat
.adapts 1 tsel f as 1'ull.y as pr~~ ~ 1 cable tr., r,.nd
requires the .least pr.:ssiGl.e deviation f.ram the
existln~; st~3tutary an~i ad~ini.strat.ivc proceclu.~s
t'c~llor~~ed Dy t?:~ ~; ~rt~ Pc~ard a!' T:'rr~,~al i~ }t io:l in
administ~:::n~; .end t:ol]ecting ttre Ca]i_!'c~r~nia
StF~re dales and U:e Taxes;
(d) 'S'o adapt a aale~s arrd rase tax ordi;ia~rce
which Carr be administr;red in ~ manner that will,
to the degree pt~s~;:ule r,:pr~y~~t~nt with the pz~t7--
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~Irid .~`n~a~C~~rn tie,. ~.>r11ml~[e tT-a ~~ of r..ailcstt-
1Ca~ +~.t'~/ ~t.~~~ ~InQ ~ 'G~-7C .~ ~ ,at. t awe
tY1~9 a~Y~ptt b ~'~~- a-f rir~QA^~ ~Ceagi~,,g u.
~~ ~~ ~ ~ w _
~`t,~,Q~"M ~~~ Q . ~!'~+ ~!t M~~h .fit '~:~ « ~r~41" ~".{? ~
dp a A•at ~. v~ ~rc~~"'f'`~ /~yc~ ~r w +~ ~-,~y~,~"~ ray ~ era ~ ~ ~ t at a 1~ra~-rd o f
~Cgds~lll~Yiall~t3Qrri ~~ p+~~'fQ~'A ~~J4 f~-ttlil~'~~Grrii~ ~a.~ii~n~ ~O ~.11i.~ ~ditn~ffi~!"A~-
1rYOn ~-1]~ f~perat~.C~m C>~" t~-i~a ##.~~1" !nd tlllM~!' 'C117K a~rdi.pax,Ce * pvtded,
t~.at iT' t+hi~c uAty sh~-33 ntat hx~va cant~r•a~t.e~ Mitri the SGute ha,~rrti
cax ~ue,l.lsatian ~~ar t~ the nperati. !fate, it sh+xll neverz~tAele~rbs
so aontri~,~t ~rnd xn au~3r a case thra cap~rrative d+~t+e ahail.be the
first defy of the f"i.~°r ealenda~ quartat• follarri~rp~ the execut3r~n of
such a can~.raat *~i±har~ tri,o~:: the first day bf tAa flrar caarr±r~ci~-ri
quartcer fol,owiti~ the aciopti~n trf th:ls urdinence.
Sec`.i~'tn .d3$.Q~Q. 3~t].ea Tax,. Qor thr privilege ai'
~-e:Iing tan~i~a'T"e~ pererin~ pY'op~~.t ~ret:a.ll. a tax is increby im~-
nosed upon rill retailers in ~.he! city at the rate st~;tcd in Sectiar,
~.A~3.A2D cif the gross receipt>5 ~:~;' the ~tailc•r i'rorn the sale ni`
all tangible }~er:~onal. property soi.~1 at *-ctail .i.n this c:it.y on and
ai`Ler the ~~pera:ive datQ.
Section ~.d$.fli'l3. Flace oi' :ale. Por t~ht~ g~,urpoaes of
this ordin~rice, a~ ~ r~ta:iT aa~e~ aa~ consum.~nated at tMe place of
bu~.iness of the ret$11er• unle~ta the t,+~ng,t6le per~or.a..l };rnperty
sr_Zd is dp.ivert~d *~y the r~:~w~ller ar his agent to sin c+ut-af-state
de:ti.int~tian on Lu a cora~on carrier i'or delivery Ca an +~-;t~t~t~-state
dfi:~t.{nr~tion. '1"t~e grross rece!}~ts i'rc.in s~ac'rz sales shs].1 .tnclurie
~]r. ? ! ,r~. ~ r h~~r~Fa"s , when such e;-c-:~z~~~~a ~-re s uia,l ~^ct to L~~r :~t~tE~ sf~Zes
any ~:-e t.ax, z~eg~rdless at '.rite rl~:~ce `.u r~hic:h delivcr;~~ iw ra.~de..
In the event ,~ i'"~etai: e7' hae- nc- pet`u'~ r,e:'tL' pl~xee oi` t~u5:trioSS Ln the
St awac ar t',a5 more tr~an -ane n:I aCe oP buginr;ss , tine pla.~e are pl.acerS
at wretch the r~ttail SS.t"*S isr~` cca,~ss~amateci sha11 tie cicztermined
un~:er r•ul ;~ anc! rt~gula~! c,ns t: r, he pr•~scribed and adopted by t•he
,~tat.e `:card of ~,~ut~li~~a*.ion.
Section .(?6.080. !J:~e Tax. 4n ~xcisc~ t~~x i~ hereby
imr,o,~, d c,n~• the ~sLc-r'ap;e, u;~e, or other r.a~: yt~r~ptlon ire thts cSty of
tan~,iL-le personal property purchased Pram any retal.ler on and
of t+~ r tare operat:lve aaGe t'or stc~.ra~c, uge or athe.r consumption
in this city :~t th*_• rate staL~r! in Section 3. A8.Q~o oi' the :ales
c~rtce of the prr.~r~rty. Tlie sales price shall. include delivery
cha::,es wheys suc',•, ~;hargtzs are :•.uE~,~eet tca StaC:e sales or usr C.ax
re~;ardle~5s cif tre place to which tit°~]ivta,rv 1s m~2de.
Sect:~.an 3.0$.090. Adoption o.f Previsions r.f State Law.
Except as othea•~r~a~e primed in this or !nanci~ aj~! except Snso~'az~
as they are inconsistent with the prpvisians ol` rant I.fi c~.f l71v`i~
sign 2 oi" the Revenue and Taxation Cade, a~ 1 of the pr~avis'Lons of
Part 1 of Divtrs?~an ~ of the Revenue r~.r,d i'axatipn Coc9e are arereby
ad[~-i:ed ar~d made a ~7art df this ordi,tiance as th+~~tgh fu,l lr set Earth
herein.
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.~~.. ~n ~-dc~pt:ln~ ~rorr :~ ar'is of~~ v ~ c o t seer ~~xe
, /ln'~ 't`a~aC~ion AQ~~,~ 1rltl~'2'~r`Y~II' t~l4 ~td~,'t;'1'!! h~ Cei.iTr~k~al.a '~~ 1'11t~IC~ of
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l~i7~•/~~\!^~+~~~ ~3~~• (iI A~V~r •{+~ ~uV~lulrMii'i.~M~#,* #.M lbw i ~I ~~ •"V`~ V~
+'' ~r.lir '~tr~a ~ba w~-"'~! ~~t+it~rw is wa~Q M~ p+u"'t O,~ t~! ~~~~a OZ' till'
~'' St-~-~~ ttrwa~l~er, the Mate '~sais~r,~ 'ire ~Ee'::~e ~~! ~~ ~~~~~.,
'~~~ the $ t aCe 1~-t~~-x*cf a T l~q ua~ i s i~t i+l~ll.M M ~ ha 3 t ~-~~ ~'r~ • s , or tie t;o~tx-
.
"~' eti~tution af' trk~e Mate of CaliaCQr~ir~; that autastiswu*~? ,~ha~I. net
`-y' lea ~-t w~-~rn ~h~ ~*e~vl• cif' th~~t ~u~sti.tutic~x: world n."~a~t action
t~- be t~e3cen ltiy or aga•.n~t the ~it~-, ar a>r~'; ag~rncy tv.~-arec~t' ~attaer
than b~- or a~,~airrttt t*.(~ 5tat+~ gaarg oT ~qualiaat3.on, i>ls p~r;t~toredng
the Tunctitrns ~.nci.dc,nt to the a~rinlat;rat3an or ~pers;t:l,on oT this
"~ ord~,r><anc~t; th~* ~rr~bst;itution shall rest ba >aade in these sr~tztic~na,
-,~~. ~.ncludin~, but. nc-t necessarily liraiterd tu, ,se~tiarns a~i`era~;l.ng to
.~~ the sxterit~z' bountl~-r1~a aT t1~~r State off" Ca11f"amnia, where the
~.~ result of the .+xubstituLion would be to prav'ida :-xelapti.an i`rom
thus tax xi.th a~espect to certain saxes, storage, use car c~tht:
~ acanarimption C1 ." tarlglble pex"!~4l7~t~. prvpert'ty M?~iCh w~auld rlat Other-
' " xi se be exempt from this tax xhila such sales, starag~t, use oar
• ether consumpt:ic~n rc_Main subject to tax Dy the State under the
s~ prcr~visians of l~r,~,rt of 1ivision ~' of the Rcrvenue and Taxation
Codes, ar to 'impc~ge this t:ax with respect to certain sales, rstorsE3~',
use or ether con;5-amp~.ian of tz~ragible per•sont~l r~r~operty which
waralc9 not be :~utr,}'ect t.r t:ax by the State under i*~e said prtavision:
of that Code*; the subs titutian sha.il not be made !r~ Se~~tion:~ 6;01,
~~ 67U2 (excei,t irr ti•» ]hat, :,entente thereof), 6721, F715, •737;, 6~~7
• or 6A28 of the Reti~~~nue ;ind Taxation Code; and the substitution
' shall not tie made f~;r %he word "State" in the phre. re: "retailer
engaged in busiresr~ in +;nis St;~te" .1 r7 5ectian 6~ (13 or in the de-
finition of that ptarxse in sncti :.n 6.?t13.
Sect:ian 3.()~t.110. Permit .Not Re lriI'[!CX. If a seller's
perrtrlt hr~s~ h~~n~t;;.;iied to _a rPt.ail.~r iiticierWct:ion FOfa7 of ti~e~
F:c•vr;nuE~ and Taxation Code, an f~ddi.t.!.onttl sCi1~r'.: permit rrha2l nc>t
bc* re~qui.~ed by this or•ciirrance.
Start:inn 3.0$.120. Excl_usiotr, anc3 Exer~tiar~s. 'PherF~
-- ~ ~!
s1~~~11 i~~ excluded fr•c:rn Lt:~ mca:~ur•c~ cif tax:
a) The tirnount of any sal~:s or u;;F tax
imposed by the State of (;C.l.ifarnia upon a
ret<311er or cunrumt'r.
(b) The StLlra~e , use or other con:~un~pt.ic:n
of t.an~;inle p~~rsnn~31 jrraperty, ttrC: gross re--
cei.pt:5 from the saJ.e~ of wh.i %h has betrn sub,js~ct
to :~r.les tax uncicr a sales anti usP t.ax ordinance
cnticted in accordance with Part l.5 of Division
2 oi' the fie ~c~nue enc. 'faxatipn Cede ay ~:,ny tity
and county, county, ar city in tht~: State.
(c) The dross rece~ipt:s from szale2r tc~, ~~3
the atora~e, use :.r othe>~ cc;nsum~tion aaP ~~rope:rty
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..ti ~r~~ ~Fplt1"~~•-~.~,1r~ ~~ ~t~C~1 ~1i~~1"r~ ~NR~~~~Y~ ~1" '~/r.tZ1lX'~^
ti~~~
,~` i dl,~ 'L'~1b ~~~ ~-r ~~' 't~l~.i1~3a prdrt~-
~~ie~~e ~~' 1~r~, pad nt a~~zni~r~ior~e,
~4r, Cpl' ~l"1 ~t1A~ ~'C'3~I'CYdt1~ ~'~l1~dM~:i91~~~1 ~s" ~~~~x'itrt~~-
~'~.i~T'1 r>t' ~3~t{C'Cx•ilCi$~- iJt` ~.~ ~~~ '~C~'!Ut`ik4"~ti-~ t'3"'' ~~"
rrzi~~ti~t~ri or dirr~ri.buti,nari of gs~ in iritra~tt~ttd ~
~. n'~ a ra t s~ ~ o r t~o i ~n c+~».,tn~r rc~- by pair 1 S. ~ tit i ~ i -~
M tine which a~ r~~u].ai;~rA by the Public Ut.ill.tiexs
`~
;, Cort~nl.r~aion raf the ~tat~ t~~ Ca.~.7:i'r~rtiia.
:,' !Scairie~n 3.~~.~w,~0, ~xc2ur-ian~ ~r-d_P~x~~:io»~.
(~) ~'he t~acaur,t sub,~ect to tscx sha:l.l rz:rt~
include ~r7,y gttlts or uae tax imposed by +.h~ .St.~~te
,` oi' California ~.apan m ret~r,iZtrr rrx~ carrsur~er.
(b) 7'hc staragc~, use, or r~t:her c<,nsu~apt:lrari
of fi:~,n~xi.ble per;~c~nal property, :,}~~ gross z•ece~:'pt:~
frun the s~-l.e of which have been ~;ubJe~ct to t;ax
under ~ sales artd use tax c~rdirrance cnaGted in
ac cardance with F'ar•t 1.5 of 111 vision p cif the
Revrnuc~ 2s»d T,~xsxtlon Code by any ~^:Ity and cautity,
county, car e.ity in this State shall be excmlat
from Lhe tax due undFx• this o.rd.inance.
(r.) Thcr'r.' aa•e exerapte'~l i'z•om the. c~,mputatl.c~rz
of thc~ ~xmc,ua~t oi' Lhe ;ales tux the ~;r•ot~s rt'r_es~},,~,
t'r•Utr, the sale oz" tangtr~le: i~err~~anal ~,ropr~rrw• to
c.~pex•at;ors cat' watert,orne vessel:~ to be ust~ci or
carasumed princ9.pal.ly outs de tree city in wh~~ch
the sale is m;~de and rl] rectly trnd exclu ively in
i:he carr•.iage ~>f pr.•x•cnns or~ prop~ex•ta- in such v~~s•-
se?.s forte cr~mrnerci ~1 purpose. .
(ci) 7'he :tit•ora~;e, i~se, taz' other con ;urnPt:ir~n
of tangible pe.~r~sonal property pi~r•cnaged try
operators of waterbUrne vessels and ust~i or
consumed toy such operators directly and excl. u--
sive~.ly to the c~~r~•i.a~;e o,f perscros or property
of such 't-c~ssels for camrraercl.al }~urpo:,c:s 1.s
extmpt:ed from the use tnx.
(e) Thctc~ arc cxempt:ed ."."ram the comp~.at:at:lan
of the amc~unti of the gule~ ~ e t tt-e Grass receipts
1'rorz- ttte ~lal."' of war~gible personal property, c.: ex
opcrat;r~rr~ of aarcraT't to be used ar consumed
principally otet~lcle the 4i ',y in wh"..ch t:he sale
is made a~tyd dir~r•.tly and excltr.ively in thce use
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~~" autt~ ~r~rr~~'a9"L. ~~ aal+~~zl r`,~rr3.+~ ~f paxitt~~ns
~sr ~r~ra*'C~r utarl~ r~ tl~ ~rzzt,~~a~li t*~- o>r tt 1"z~t 1aar~ ;~.#
~a ~IF.a~r~', ~1~~ N,~. tt~d ~t,8!t:,~>Gta ~t~ anl. :''~~`rsi~
~'~ ~n ~t~,td~.~~~vn t~ th+~ aa~ry~~r~a ~-~ ~-
#a~ err ~C~~~~rr<a 6~ arrd 6i1~ ~'~ at the iFterr~n~Ir
~~~x ~~ the r~xva~a>~. M~~,r c~~ other
~~a~e~zt~orz ai" tsr~~ible pe:~anal 1?~~~ p•ur.~•
c~laaed lye c~~rat+ar~ ai" ~+iz~•cx,+!"C aid used car
oa~r-sur~d '~~ auch ,~~,3,..aLc,t~s d:tr+r•at~J;~ earl r*xc~u-~
~~.+a~:'.~r ,in th+~ >r~-e> at. tt'„c~r ai r~z•a~"t as canon
ca>r•ri.e~ rs c~ f ~,~ ~w~ r~n~a c~ I^ ~ .~:~pr~ r~1.~ t"`c+l• h i r~ o r
~vn'r,~enat~tgc~ta ~.and~~r a c~rtlCi,c.s-te of pul~:Zi.c
er-ntre~lanc+~ and :xr~cessity ias~ex~rd ~tirssua~zt tc
Lbt~ laa~- of this t~t.11t~„ the T,~~i,t+~d Stags, ax'
~+~il• a"a~i~ ~r,vez~nme~r~t is raxemptecl fi~tarn t;l~~
czse ts.x.
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S~°c:~C1r~n .G~.11a0. ~~l.ic,atiUn caf_ P,z•c?vi:;ic,r,s H~l.~t~ir~
r,u )±xc:~lusj.i~t=t~~~i~i~` ~r:.x~i~~ti^S c~:ars ~ _ .~. ~ _ _ _ ..
($) Ser.ttan :~.f)8,t3Q of than orP'~n~.llce
s1rH1]. becamE' oXTeI•~ttrive on Jatlua•ry 1sU oi` the
yc:ur Tr~l].r~~ra,n~, the 1r.:a,r in wllirh L•1•lt. St.awe
l~ O ci r ~ a f l~ 11 Fi ~. t 'l. i1 t; ~_ ~:, n F3 ~j aJ.a t;. S ~ ri ii i C 5 :i rT1C? i l t'.
xyatin for str~t:e-an ses:3ec1 larc,,aertu which is
:Ld~rlt;ir. ~I i:o the rt~;:ic, which ,ts r'c~quirect for
]aca], as~~ ,~;r~lents by c~~~ct.tc~n 40:~ 01` the
Ftevcr-r~e znd '~rlxat;ior~ Code, <~t; wl~i.ch tirr,~
:~ectton 3.00.12Ca of t:ht~; c~rc3lnanc~ ;;h~ll1 bc'r.orno
ir_c,tac: Kati vo .
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(ty} ir. the evr~nt; tr,a4: S`ctican 3.Q$.1.3U
caf thi y ordi:ltltlr:- becorn:.~s rztar:rative anti L-he:
St;~te~ Aoarci of !~qun11.7atiun subsegl.r~.~ntly r;dopl:s
clll i3SSf'.Crt3[TZF'Clt I'.'it;iU t'C3I" ttlE' ytEltC'~-i~:i:~I..i:>~d
property whiril is hi~hc.I• than tt~:::~ rratica wtltch
i.s I•~egtzira~cl fc,r 1oca:t rts'essmc•nt;s by ~;~-ct.tan
401. at' tlrc~ Revc~ntre zlnc3 Trlx~.lt:ion Ccac~e, ;r~r,fi•ton
3.0$.120 of t~.his at•di.nance sh;~ll laecam~ apex--
ative r>n t.h~ iir:it clay of t17c~ i~lc,-t'~h next follow--
irlg the mc,nt;h •In which :ouch 111~.}~~er rQt:ia .ts
~rdvpt;r"d, at wrli~h time Ser.tfc~n 3.0$.1.30 ;af this
ox•citn~~r+ce shZ11 be inataera+:i ve anti 1 thh first
dray ca f' th+~ month t'ol].owin~ t.hc month .tn whf ch
thra F3c>rzrc; ac,air- tjdont..s earl r3:; ,c;Tr,rnent, ratio fca;
stage--R:3s~~~sc~d t>r'c,perty ldhic.h is icl.c:rlt-•i.c~.31 rc~
the ratio c~c~rlraiz•ed fclr loyal as;;e asmc~nts ay
c'hctian ~Ol at' the Rewerlue any) '?'~~•~r•t<an Cade,
zit which time Section 3.U$.13C shall a~x~~tn
became op~,t•at.iv+~ artd Sect.iun 3.t18.1~f1 :th~~1~
bQ COma .f neap '° ra* i. rrr* ,
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