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Ord 2014-012
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Ord 2014-012
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12/9/2014 11:54:55 AM
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12/9/2014 11:54:54 AM
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CM City Clerk-City Council
CM City Clerk-City Council - Document Type
Ordinance
Document Date (6)
12/1/2014
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8B Consent 2014 1201
(Reference)
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\City Clerk\City Council\Agenda Packets\2014\Packet 2014 1201
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retailer has no permanent place of business in the State or has more than one place of business, <br /> the place or places at which the retail sales are consummated shall be determined under rules and <br /> regulations to be prescribed and adopted by the State Board of Equalization. <br /> Section 2-19-130. Use Tax Rate. <br /> An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible <br /> personal property purchased from any retailer on and after the operative date of this ordinance <br /> for storage, use or other consumption in said territory at the rate of 0.5% of the sales price of the <br /> property. The sales price shall include delivery charges when such charges are subject to state <br /> sales or use tax regardless of the place to which delivery is made. <br /> Section 2-19-135. Adoption of Provisions of State Law. <br /> Except as otherwise provided in this ordinance and except insofar as they are inconsistent with <br /> the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions <br /> of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are <br /> hereby adopted and made a part of this ordinance as though fully set forth herein. <br /> Section 2-19-140. Limitations on Adoption of State Law and Collection of Use Taxes. <br /> In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: <br /> (a) Wherever the State of California is named or referred to as the taxing agency, the <br /> name of this City shall be substituted therefore. However, the substitution shall not be made <br /> when: <br /> (1) The word "State" is used as a part of the title of the State Controller, State <br /> Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the <br /> Constitution of the State of California; <br /> (2) The result of that substitution would require action to be taken by or <br /> against this City or any agency, officer, or employee thereof rather than by or against the State <br /> Board of Equalization, in performing the functions incident to the administration or operation of <br /> this Ordinance. <br /> (3) In those sections, including, but not necessarily limited to sections <br /> referring to the exterior boundaries of the State of California, where the result of the substitution <br /> would be to: <br /> (A) Provide an exemption from this tax with respect to certain <br /> sales, storage, use or other consumption of tangible personal property which would not otherwise <br /> be exempt from this tax while such sales, storage, use or other consumption remain subject to tax <br /> by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; <br /> (B) Impose this tax with respect to certain sales, storage, use or <br /> other consumption of tangible personal property which would not be subject to tax by the state <br /> under the said provision of that code. <br /> (4) In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, <br /> 6737, 6797 or 6828 of the Revenue and Taxation Code. <br /> (b) The word "City" shall be substituted for the word "State" in the phrase "retailer <br /> engaged in business in this State" in Section 6203 and in the definition of that phrase in Section <br /> 6203. <br /> ORDINANCE NO.2014-012 4 <br />
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