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ORDINANCE NO. 269
AN ORDINANCE 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 Irwindale does ordain as follows:
Section 1. SHORT TITLE. This ordinance shall be known as the
Uniform Local Sales and Use Tax Ordinance.
Section 2. RATE. The rate of sales tax and use tax imposed by
this ordinance shall be 1%.
Section 3. OPERATIVE DATE. This ordinance shall be operative on
January 1, 1974.
Section 4. 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 interpreted 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 of 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 provisions
are not inconsistent with the requirements and limitations
contained in Part 1.5 of Division 2 of the Revenue and Taxation
Code;
(c) To adopt a sales and use tax ordinance tih ich imposes a
tax and provides a measure therefor that can be administered and
collected by the State Board of Equalization 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 ty the State Board of Equalization in
administering and collecting the California State 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
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 subject to taxation under the
provisions of this ordinance.
Section 5. 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 operation of this sales
and use tax ordinance; provided, that if this city shall not have
contracted with the State Board od Equalization prior to the operative
date, it shall nevertheless so contract 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.
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Ordinance No. 269
Section 6. SALES TAX. For the privilege of selling
tangible personal property at a retail a tax is hereby imposed
upon all retailers in the city at the rate stated in Section 2
of the gross receipts of the retailer from the sale of all
tangible personal property sold at retail in this city on and
after the operative date.
Section 7. PLACE OF SALE. For the purposes of this
ordinance, all retail sales are consummated at the place of
business of the retailer unless the tangible personal property
sold is delivered by the retailer or his agent to an out -of -
State destination or to a common carrier for delivery to an
out -of -State 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.
Section 8. 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 Section 2 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.
Section 9. ADOPTION OF PROVISIONS OF STATE LAW. 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 hereby
adopted and made a part of this ordinance as though fully set
forth herein.
Section 10. 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
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 performing 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 referring to.the exterior
boundaries of the State of California, where the result of the
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Ordinance No. 269
substitution would be to provide an exemption 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 provisions of Part 1 of Division 2 of the Revenue
and Taxation Code, or to impose this tax with respect to certain
sales, storage, 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.
Section 11, 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.
Section 12. 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 tangible
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 property
in the transportation or transmission of persons, property
or communications, or in the generation, transmission or
distribution of electricity or in the manufacture,
transmission or distribution of gas in intrastate, inter-
state or foreign commerce by public utilities which are
regulated by the Public Utilities Commission of the State of
California.
Section 13. EXCLUSIONS AND EXEMPTIONS.
(a) The amount subject to tax shall not include any
sales or use tax imposed by the State of California upon a
retailer or consumer.
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Ordinance No. 269
(b) The storage, use, or other consumption of
tangible 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 of 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 commercial purposes.
(d) The storage, use, or other consumption of
tangible 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 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 consumed 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 convenience and necessity issued
pursuant to the laws of this state, the United States, or
any foreign government is exempted from the use tax.
Section 14. APPLICATION OF PROVISIONS RELATING TO EX-
CLUSIONS AND EXEMPTIONS.
(a) Section 13 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 Section 12 of this ordinance shall
become inoperative.
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Ordinance No. 269
Section 14 (cont)
(b) In the event that Section 13.,of this -'ordinance
becomes operative and the State Board of Equalization
;subsequently 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 Taxation Code, Section 12 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 Section 13 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 Section 13 shall
again become operative and Section 12 shall become
inoperative. _
Section 15. 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.
Section 16. ENJOINING COLLECTION FORBIDDEN. No injunction
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 of the Revenue and Taxation
Code, of any tax or any amount of tax required to be collected.
Section 17, PENALTIES. Any person violating any of the
provisions of this ordinance shall be deemed guilty of a
misdemeanor 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.
Section 18. SEVERABILITY. If any provision of this
ordinance or the application thereof to any person or
circumstance 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 19. REPEALS. Ordinance No. 24, as amended by
Ordinance Numbers 30 and 106, is hereby repealed; provided,
however, that said ordinance, as amended, shall remain applicable
for the purposes 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 property prior to January 1, 1974, the making of refunds,
effecting credits, the disposition of monies collected, and for
the commencement or continuance of any action or proceeding
under said ordinance.
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Ordinance No. 269
Section 20. CODIFICATION. This Ordinance shall be
codified under Article VI, Chapter.l, of the Irwindale
Municipal Code.
Section 21. The City Clerk shall certify to the
adoption of this Ordinance and shall cause the same to be
processed in the manner prescribed by law.
APPROVED and ADOPTED this 4th day of October, 1973.
Mike Miranda, Mayor
ATTEST:
Marg et S. Barbosa, City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF IRWINDALE )
I, Margaret S. Barbosa, City Clerk of .the City of
Irwindale, do hereby certify that the foregoing ordinance,
being Ordinance No. 269, -was introduced at -a regular
meeting of the City Council of the City of Irwindale, held
on the 27th day of September, 1973, and was duly passed,
approved and adopted by said Council, approved and signed by
the Mayor and attested by the City Clerk at a regular
adjourned meeting of the said City Council held on the
4th.day of October, 1973, by the following vote:
AYES: COUNCILMEN: Barbosa; Diaz, Breceda and Chico
NOES: COUNCILMEN: None
ABSENT: COUNCILMEN: Mike Miranda
Marget S. Barbosa, City Clerk of
the gity of Irwindale, California