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HomeMy WebLinkAboutReso 1973-70315 Form No. 342 Rev. 9-71 RESOLUTION NO. 7031 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA, APPROVING AGREEMENT BETWEEN THE CITY OF CHULA VISTA AND STATE BOARD OF EQUALIZATION FOR STATE ADMINISTRATION OF LOCAL SALES AND USE TAXES AND AUTHORIZING THE MAYOR TO EXECUTE SAID AGREEMENT The City Council of the City of Chula Vista does hereby resolve as follows: NOW, THEREFORE, BE IT RESOLVED that that certain agreement between THE CITY OF CHULA VISTA, a municipal corporation, and STATE BOARD OF EQUALIZATION, P. O. Box 1799, Sacramento, CA 95808, for administration of local sales and use taxes dated the 2nd day of October 1973 a copy of which is attached hereto and incorporated herein, the same as though fully set forth herein be, and the same is hereby approved. BE IT FURTHER RESOLVED that the Mayor of the City of Chula Vista be, and he is hereby authorized and directed to execute said agreement for and on behalf of the City of Chula Vista. Presen/t~ed by Approved as to form by 2!! - ~ `°~ za~L~ ~ • ~~ ~/ Gor on K. Grant, Director o rge in. erg, i y o y Finance ADOPTED AND APPROVED by the CITY COUNCIL of VISTA, CALIFORNIA, this 2nd day of October the following vote, to-wit: the CITY OF CHULA 19 73, by AYES: Councilmen Scott, Hobel, Hamilton, Hyde, Egdahl NAYES: Councilmen None ABSENT: Councilmen None ATTEST ~C cam, /// ~.~ ii ~ City Clerk STATE OF CALIFORNIA ) COUNTY OF SAN DIEGO ) ss. CITY OF CHULA VISTA I- City Clerk of the City of Chula Vista, California, DO HEREBY CERTIFY that the above is a full, true and correct copy of Resolution No. and that the same has not been amended or repealed. DATED City Clerk City of CHULA VISTA AGREEMENT FOR STATE ADMINISTRATION OF LOCAL SALES AND USE TAXES To carry out Part 1.5 of Division 2 of the Revenue and Taxation Code and the sales and use. tax ordinance of the City hereinabove designated, hereinafter called the City, copy of which ordinance is attached hereto, the City and the State Board of Equalization, hereinafter called the Board, do agree as follows: ARTICLE I DEFINITIONS U n 1 e s s the context requires otherwise, wherever the following terms appear in this Agreement they shall be interpreted to mean the following: 1. "Local Taxes" shall mean the sales and use taxes, penalties, and interest imposed by the City under an ordinance which complies with Part 1.5, Division 2, of the Revenue and Taxation Code. 2. "Conforming Taxing Jurisdiction" shall mean any county, city, or city and county of this State which has adopted a sales and use tax ordinance of the kind described in Part 1.5 of Division 2 of the Revenue and Taxation Code and which has entered into a contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance. 3. "City Ordinance" shall mean the Uniform City Sales and Use Tax Ordinance attached hereto, as amended from time to time. ARTICLE II ADMINISTRATION AND COLLECTION OF LOCAL TAXES A. Administration. The Board and the City agree that the Board shall perform ex- clusively all functions incident to the administration and operation of the City ordinance. B. Other applicable laws. The City agrees that all provisions of law applicable to the administration and operation of the State Sales and Use Tax Law shall be applicable to the administration and' operation of the City ordinance and that money collected pursuant to the City ordinance may be deposited in the State Treasury to the credit of the Retail Sales Tax Fund and may be drawn from that Fund for the purpose of making refunds, for the purpose of compensating and reimbursing the Board pursuant to Article IV of this Agreement and for the purpose of trans- mitting to the City the amount to which the City is entitled. C. Transmittal of money. Except as otherwise provided herein, all local taxes collected under the provisions of the City ordinance shall be transmitted to the City periodically as promptly as feasible. Such transmittals shall be made at least twice in each calendar quarter. Transmittals may be made by mail or by deposit to the account of the City in a bank in Sacra- mento designated by the City. A statement shall be furnished indicating the amount withheld pursuant to Article IV of this agreement. D. Rules. The Board shall prescribe and adopt such rules and regulations as in its judgment are necessary or desirable for the administration and operation of the City ordinance and the distribution of the local taxes collected thereunder. BT-527 REV. 4 (5-73) E. Preference. Unless the payor instructs otherwise and except as otherwise p-ovided in this Agreement, the Board shall give no preference in applying money received for sales and use taxes owed by a taxpayer but shall apply all monies collected to the satisfaction of the claims of the State and the claims of the City as their interests appear. F. Security. The Board agrees that any security which it hereafter requires to be fur- nished under the State Sales and Use Tax Law will be upon such terms that it also will be available for the payment of the claims of the City for local taxes owing to it as its interest appears. The Board shall not be required to change the terms of any security now held by it and the City shall not participate in anX security now held by the Board. G. Names of sellers. The Board agrees to furnish the names, addresses, account num- bers, and the business classification codes of all sellers holding sellers' permits within the City. H. Records of the Board. When requested by resolution of the City Council of the City, the Board shall permit any duly authorized officer or employee of the City to examine the sales and use tax records of the Board pertaining to sales and use. taxes- collected for the City by the Board pursuant to this Agreement. Information obtained by the City from the examination of the Board's records shill be used by the City only for purposes related to the collection of local sales and use taxes by the Board pursuant to this Agreement. I. City tax rate. The City agrees that any change in the rate of its conforming local sales and use tax will be made effective at the beginning of a calendar quarter and that it will give the Board at least two months' notice thereof and that it will also give notice to the Board of Supervisors of the County in which the City lies. J. Annexation. The City agrees that the Board shall not be required to give effect to an annexation, for the purpose of collecting and distributing city sales and use taxes, earlier than the first day of the calendar quarter which commences not less than two months after notice to the Board. The notice shall include two maps of the annexed area together with the address of the property nearest to the extended city boundary on every street crossing that boundary. ARTICLE III ALLOCATION OF TAX A. Deficiency determination. All local taxes collected as a result of determinations or billings made by the Board, and all amounts refunded or credited may be distributed or charged to the respective conforming taxing jurisdictions in the same ratio as the taxpayer's self- declared local tax for the period for which the determination, billing, refund, or credit applies. B. Allocation. When the 1 o c a 1 tax is collected from or refunded or credited to the following: (1) Retailers having traveling sellers' permits or certificates of authority to collect use tax issued by the Board; (2) Persons regarded by the Board as retailers pursuant to Section 6015 of the Reve- nue and Taxation Code; (3) Persons for whom no continuing account number was active at the date of pay- ment; or (4) Other retailers or purchasers having no permanent place of business within the State as determined by the Board; BT-527 REV. 4 (8-73) - 2 - or when the local tax is collected by way of deduction from, or when a refund of local tax is made in conjunction with, refunds of motor vehicle fuel license taxes, or when local tax is col- lected and direct allocation is impractical, the Board may distribute or charge such local tax to all conforming taxing jurisdictions in the county in which the sale cr use occurred using the ratios reflected by the distribution of taxes collected from all other taxpayers in that county. To the extent that this cannot be done in a manner consistent with the economic and efficient performance of the duties of the Board under the Revenue and Taxation Code and the provisions of this Agreement, the Board may distribute or charge such local tax to all conforming taxing jurisdictions of this State using the ratios reflected by the distribution of taxes collected from all other taxpayers in the State. In making allocations under this paragraph county tax imposed at a rate in excess of 1 percent shall be excluded. C. Vehicles, Vessels, and Aircraft. For the purposes of allocating local tax with respect to vehicles required to be registered or identified under the Vehicle Code, and with respect to vessels and aircraft, the address of the registered owner appearing upon the applica- tion for registration or identification may be used by the Board in determining the city of use. To the extent this cannot be done in a manner consistent with the economic and efficient perfor- mance of the duties of the Board under the Revenue and Taxation Code and this Agreement, the Board may allocate tax with respect to such vehicles, vessels, and aircraft in the manner pro- vided in Paragraph B of this Article. ARTICLE IV COIvSPENSATION The City agrees to pay the Board as the Board's cost of administering the City ordi- nances such amount as is provided by law. Such amounts shall be deducted from the taxes collected by the Board for the City. ARTICLE V MISCELLANEOUS PROVISIONS A. Communications. Communications and notices may be sent by first-class United States Mail. A notification is complete when deposited in the mail. Communications and notices to be sent to the Board shall be addressed to: State Board of Equalization P.O. Box 1799 Sacramento, California 95808 Attention: Executive Secretary Communications and notices to be sent to the City shall be addressed to: Gordon K. Grant, Director of Finance City of Chula Vista P. 0. Sox 1Q87 Chula Vis a, California 9212 BT-527 REV. 4 (8-731 - ;; - B. Tetra. The date of this agreement is the date on which it is approved by the I?e- p.artment of General Servtees, The Agreement shall take effect on the first day of the calendar quarter next sr~eceeding the date of such approval, but in no case before the operative date :of the City ocdna.nce, nor on a day other than the first day of a calendar quarter. Thies Agreement shall continue until September 30 .next foIIawng the operative date of the Cicy ordinance, and s~hal.l thereafteE b e renewed automa~~cally from year to year unless one of the parties gives. written notice of termination at least wa months before the end of the term. The Board may tea- a~tinate this t~greement in tare manner provided by Iaw. ~.. This Agreement replace.and supersedes the Agreement dated September 26 , 1956 :heretofore entered into by the Board and the City, which prior Agreecment is hereby terminated. STATF BOARD: OF EQUALIZATIQN {i F ... .. ~~- _~. _ _ -.-M-..., ..J .~ ~ s - - ,-: - .,~~ _ ,.:~;'' 1 Viii', IJ+~ V ~'"r`= a -------------- ~~ By _ Executive Secr tary CITY OF CHULA VISTA (Signature on this line) ~ Thomas D . Iiamilton, Jr . (Type name here) Mayor (Type title here) BT-527 REV. 4 (8-73) - 4 - l ._-.! ,. /;. ~, ! '~ ~,~ IMPORTANT INSTRUCTIONS I. Insert name of the City at top of page l; insert address for communications and notices to City in Section A, Article V. 2. Sign five copies of the Agreement, sending all of them to the Secretary, State Board of Equalization, P.O. Box 1799, Sacramento, California 95808. (If the City desires to keep a file copy o f the Agreement, an additional copy should be prepared for that purpose.) 3. On page 4 insert the date of the original Agreement for administration of the City tax. 4. Attach to each copy of the Agreement sent to the Board, a certified copy of the City Sales and Use Tax Ordinance, also attach to each copy a certified copy of the order, motion or resolution of the City Council authorizing the execution of the Agreement. Explanation When an Agreement is transmitted in accordance with the foregoing instructions, it will be executed on behalf of the Board and submitted to the Department of General Services for approval. When approved, one copy will be returned to the City with endorsement of approval. If a copy has been retained by the City, it may then be conformed to the approved copy. BT-527 REV. 4 (8-73) - 5 - - STATE OF CALIFORNIA STATE BOARD OF EQUALIZATION 1020 N STREET, SACRAMENTO, CALIFORNIA (P.O. BOX 1799, SACRAMENTO, CALIFORNIA 95808). December 28, 1973 Mre Gordon K. Grant, Director of Finance City of Chula Vista Pe0e Box 1087 Chula Vista, California 92012 Dear Mr. Grant; ,. ~' '~ - - '~,~,~ ~ 6 t 1~ ,~ t,~, f. ~I~ ~~ Y w ;`~,, ~ ~. f ,;~ '+ `~\ r ~ ~ ~ r~ .. j / ~+....`. 5 y. '/ New Agreement for State Administration of Local Sales and Use Taxes Attached is your copy of the new Agreement for State Administration of your Uniform Local Sales and Use Tax Ordinance. It has been.exeeuted on behalf of this Board and approved to become operative on January 1, 1974. The revision of your ordinance fulfills the requirements of SB-90, Chapter 1406, Statutes 1972 and AB-309, Chapter 196, Statutes 1973. We are prepared to continue the administration of your ordinance as a conforming jurisdiction. Thank you for your cooperation. 1~~JD : pm ~~ Very truly ours, ~~~ ~~~ ~~ W. LJ. Dunlop Executive Secretary GEORGE R. REILLY First District, San Francisco JOHN W. LYNCH Second District, Fresno WILLIAM M. BENNETT Third District, San Rafael RICHARD NEVIN$ Fourth District, Pasadena HOUSTON I. FLOURNOY Controller, $ocramento W. W. DUNLOP Executive $ecrelary ~'. `'•v~ r @ 67 1! r ~ ~. ,air .~r:r. _ -.. ~ /,+1~' ,/ ...• ri •• ' r f{.!'r ;~-n7! Rf7 'i-"n3l1 r ~lrtT1 '~ f ~r~- ~-d.} , r k f I ~ ~ , ti..rtlfi~~:.'f fft }'! ~ E'f"'t Ttd'!tTl~SP }5}i;t.5;*~~ f rJ : -. r -~i../ dI i 'r i~ sFr s-+~ 9 > • ', _f r _ :. ~ ~ ~ ~ ~. /~~~ ~ `~,-..J~i`..~~,,,s„ ~~ ~. ~~'~, I ~' ~~..,'_ .,,~ err ~''~.~>, ~.~., J~~~~~. ~ ~ }~ ~ 'S ~~~ r OFFICE OF THE CITY ATTORNEY October l2, 1973 Mr. R. M. Hocking Supervising Auditor State Board of Equalization Local Tax Unit P. O. Box 1799 Sacramento, CA 95808 City o~ CInu.Qa ~Uista CALIFORNIA ~,i ~~ ~.:,: ,1 ,, , ~; ~ ~ ~ Re: Revision of Local Sales and Use Tax Ordinance and Agreement for State Administration Dear P4r . Hocking yo.~ :e __~..-:e er_c?ose~± __~e -ateri~-s requesteC by your of~ice in ,~. letter of August 31, 1973. These materials are offered to pre- serve the status of the City of Chula Vista as a conforming city within the terms of the Uniform Sales and .Use Tax Law. The amend- ments adopted by the City of Chula Vista are the same as included in your Enclosure 5, renumbered to conform with our City Code. We trust that these materials are in complete conformity with the requirements of the State Board of Equalization. In the event of any problem, please contact us promptly in order that we may make any changes or amendments necessary. Very truly yours, George Lindberg, City A torney CKB:jss Enes. (1} Five certified copies of Resolution No. 7031, adopted October 2, 1973, together with signed copies of Agreement for State Administration; (2} Five certified copies of Ordinance No. 1501, adopted October 2, 1973. 276 Fourth Avenue, Chula Vista, CA 92010 (714) 427-3300 ~ ,_ r ~' ~~ , ORDINANCE N0. 1501 AN ORDINANCE OF THE CITY OF CHULA VISTA AMENDING SECTIONS 30.8 and 30.9, ADDING NE6v' SECTION 30.11, AND RENUMBERING EXISTING SECTIONS 30.1.1 AND 30.12 TO 30.12 AND 30.13, OF Cf3APTER 30, ARTICLE II, ' OF' THE CHULA VISTA CITY CODE, RELATING TO THE UNIFORM LOCAL SALES AND USE TAX LAW The City Council of the City of Chula Vista does ordain as follows: SECTION I: That Section 30.8 of the Chula Vista City Code, paragraph (b), subparagraph (3) is hereby amended to read as follows: (3) If a seller's.permit has been issued to a retailer under Section 6067 of the said Revenue and Taxation Code, an additional seller's permit shall not be required by reason of this section. SECTION II: That Section 30.8 of the Chula Vista City Code, is hereby amended by adding thereto a new subparagraph (4.5) to para- graph (b), to read as follows: (4.5) There shall be excluded from the gross receipts by which the tax is measured: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. iii) Tire gross receipts =rom the sale of targii~le 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. ' (iii) 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. SECTION III: That Section 30.9 of the Chula Vista City Code, is hereby amended by adding thereto a new subparagraph (3.5) to para- graph (b), to read as follows: (3.5) There shall be exempt from the tax due under this section: (i) The amount of any sales or use tax imposed by the State of Califr~rnia upon a retailer or consumer. (ii) 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. . -1- --_ _ _ ~ ~ f ~ „ (iii) 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 in such ' vessels for commercial purposes. (iv) 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 con- venience and necessity issued pursuant to the laws of this state, the United States, or any foreign government. SECTION IV: Chula Vista City Code Sections 30.12 and 30 read as follows Sec..30.11. 1974. That existing Sections 30.11 and 30.12 of the be, and the same are hereby renumbered to .13, and a new Section 30.11 is hereby added to Application of Provisions Relating to Exclusions and Exemptions. (a) Sections 30.8 (b) (4.5), and 30.9 (b) (3.5) 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 Sections 30.8 /L\ / A \ ...~ 7I\ (\ /L\ /7\ .L tL_ _.J: .,. .,.L .l 1 L.. ._,..... .. \iJ; \'_{ Q!.!Li JRls7 ~iJf \..i; Vi L.!1. .7 Vil.A 151 CL!11..C .751 CL1i 1JC•..VlliC inoperative. (b) In the event that Sections 30.8 (b) (4.5) and 30.9 (b) (3.5) of this ordinance become operative and the State Board of Equalization subsequently adopts an assess- ment ratio for state-assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, Sec- tions 3.0.8 (b) (4) and 30.9 (b) (3) of this ordinance shall become operative on the first day of the month following the months in which such higher ratio is adopted, at which time Sections 30.8 (b) (4.5) and 30.9 (b) (3.5) of this ordinance shall become inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for state-assessed pro- perty which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Sections 30.8 (b) (4.5) and 30.9 (b) (3.5) shall again become operative and Sections 30.8 (b) (4} and 30.9 (b) (3) shall become inoperative. SECTION V: This ordinance shall be operative on January 1, Presented by /s/ Gordon K. Grant Gordon K. Grant, Director of Finance Approved as to form by /s/ George D. Lindberg George D. Lindberg, City Attorney _2_ ~7~~/ 1~DUi"i'::D e~I~ll I:I'PRUVl;ll Ira' '1'III: CITY CUUNCIJ~ OF TIIE CI`i'Y Ol~ CIIt7LA ~'1S`]'.':, Ct'~LII'OR~:CA, this 2rcl clay of October ~ 197 3, by tl~e ioJ.lo~:~i.r~c; tJote, to-t•~it: 7~YI~S . C. U ~, r. c~. ~'ri r_;: iiy~,~, EQCi~.I~~o~~„ ~1.s~12~1 ~ I'~13ti1.!`csn I~7~YI_.S: Cvuncti.~-t~rt Ivpn@ AESEi~7': C:iU,iC•L~mC-1 ~~©n~' /s/ Tkxoma~ D. Iiami 1 tan , Jr. ' h4ay0r~ o ;; X:.t~ Cti~~ U 5~{1uk~ -t AT'.PEST /3/ .T~?nl::.f'. :~~. F~iasz C.c~y k.enlz STATE OF CALIFORNIA ) ~ COUNTY OF SFN DIEGO ) ss. CITY OF CHULA VISTA ) I , JFNNI F ~~1. FUiQS Z, C.c~y C.~eafz o ~ ~11e C~.~y v ~ Chu~'a V~:e ~a, Ca.~.i~onn~.a, ~C HEREBY CERTIFY ~ha~ the .above acid ~vnegv~.ng ~.o a 5u.~x, #nue n?td connec~• copy o~ ~.~rcliiiance .~©• 15CiI - and #ha~ Elie name liab nod been ame-lded on. nepea.~ed. i?AT~D: October 2, 1973 ~~ i) ~. ,, .. ~~; Ati ~)tIJ3'ti.]\'i !'; lkt'`'I' il; (rl'f]' (t7' C'i(1'1..] ]'I1'iA, t?i S'lt~l\!; ('f't]' tial.Y•;`: .1 XfP 1'~ 'i'.'. ~,; i'i~,li]'IlJi Ai: )'<fit '1'I11; S'f~tit~i)lt'3.1V'('1', i.]" :ISB; fi'l:]Tl'; Itit.]t:lt ( "' i".+' .]IJ; 8'f:U\ tn• ar.l. 1~1'S<-t++sr: ,~,.t,J, ,, t. rir TIII°. AI>lti ~. l:~~i'!tlrt<lti, UI't-8i'i- '1'IUr affil <i:Y•t,:':"1'[lt\ :11' 'rti+; ;y11.P;ti ;]"a'li t ~; 'i'.4.1 ift',:;rit]' :>}- ]`f)tilSit; ;:I~l'i'.~"Vt!1,A(. 'Iflti i'f;ll- V1`~It)'~ti <tt' :tt71iS..-'sV"('!'`~:ii. •71 i]F :]l:liSttEal .]fit] UK9t[X:]':<I': .':O, 4:S!t a i},y„\{)I?Jt Ili itt`;(: SCCli '1'Pll? A`; 'i'i?i`~ tt321tt 1~.]~C1; 7ti Oi'P:It:]'CI]"i:; a`:li 1'.a i]~ti3: ](: I'P;A:i.l:?'IL`:'s i'O.L ]') J La'[' i 0 A ti `1'i1P; ~ ITF CCY,">:ClI. OI' TFII CITl OF CIlL'L:1 VI~4'i'.1 DL)l:S ORll:~I:V AS hOiJ.O\VS: SF•:C']'1Oti 1: :=il~>1:T TI'i1_.1~:. This ordin;tncc shall boa lcno',~~n ;ls the i";,i- form Local :~•Lie? nnJ Csc Urdi- rianrc of this C'ity' of Chula Vista. SF:C'1'IOIQ ~: YGI:IYTB:. 1'ite City Council Ott the t'ilc [~f Chula Vita hereby declares that. this urdin:utce is ndoptcri to act,icve the fnllo',cing. amon,r, other i,urpuses, and dirt~rts that iho provisions hcrcn," be irltcr- preted in order to accuntplish those purposes: (a) To' adopt. a sales and use tax ordinance tchich comltlics with the requirements and limi- tations containcct in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California; (b) To adopt 't sales and use tax ordinance trhich incorporates provisions identical to those' oC the Sales and lJsc Tax Law of the Slate of California insofar as those provisions are not incon- sistent with the requirements and limitations cimtained in P.,rt 7.5 of Division '2 of lire said `Revenue and Taxation Code; (c) To adopt a sales and use tax ordinance which imposes a one percent (] rc 1 tax and pro- vides ameasure therefor that can be administered ar.d collected by the State Board of Equalirttlon i~n a manner that adapts itself as fully ~as practical to, and requires i the least possible deviation from, the existing statutory and ad- ministrative procedures followed by the Starr Board of Egt,_liz~."- t„ -, - ing the iru.r au,~_r ~~._-t aa~•_ ;.ud Use Taxes; (d) To 'adopt a sales and use tax ordinance which can be ad- ministered 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 collecting city salos and use tales and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance; (e) To adopt a sales 'and use tax ordinance which can be ad- ministered in a manner that will exclude the receipts of particular sales from the measure of the sales tax imposed by this City which have been included in the measure of the sales ta.r- imposed by any other city and count}', county other than the county in which this city is located, or city Sn this State, and avoid imposing a use tax on the storage, use or ether consumption at tangible personal property in this City when the gross receipts Cru[n the sale of, or the use of, that prop- erty has been subject to a sales or use tax by anc other city and county, county other than the county in which this city is lo- cated, or city in this State, pur- suant to a sales and use tax ordi- nance enacted under the prm•is- ions of Yart 1.5 of Division '? of the said Revenue and Taxation Code. SECTION 3: (1PI?RATIVE D:BTE. COti~`RACT R'ITII ST:1TI:. Phis ordi- nance shall become operative on April 1, 1956, and prior thcrrtu this City shall contract with 'the State Board of F.quatization to pcrfrrm all functions incident to the adminisU'a- tion and operation of this snlrs and use tax ordinance; provided, that if this City shall not have contracted with the s: id ~[;UC )3oard of Equall- zation, as altoce set Furth, error to April I, 1't;,G, this ordlnnu,e shnil not be operative unt11 the first day pf the first eal<•ndar qu;u•ter follutr- Ing the execution of such n rnnu:u't by the City ,rnd by lire State 13nprd of Equalization, provided Yurthcr that this ordinance shall not hrcnnte operrttive prior to the operative date of the Uniform Lora! Fah•s and Ilse Tax Ordln;utce of the County of San Ulcgo. (al 111 b`or the prh'L'ci~c of acihny; tanglt~f,~ „<..~t~.,nal pr~pcrtp itt retail •t. inx r: 1:rnl:; imi:ns:crl u,x,n all t'r- tallers in th'~ ail>' nl the rate. of one percent iL'_;~) of the gro~.s rorcipts uL the' rctailrr 11om the sale uC 'all t:ut- gible pcrsun^1 property sold at retail fn the ('if~~ ni l'httta `,'isLt un and after the opetutlve date of this Unl1- Ila ncC. (2t For the purposes of this ordinance, all rctall sates shall be presumed to h:+~'c been rnnsutnntatcd aL the place of husi;lrss of the re- tailer unle~;, the Lutt;ible per~unul property sold is dclivcrod by the re- tailer or his agent to an out-of-state destination ur to a contmun currier fur dctl~ery to an out-of-state desti- nntir,n. ]tcli~'cry charC,cs shall br in- cluded in the gross receipts by v:hich th^ tax is measured, regard- less of the place to which dclicerv is nutde, tt'hen such charges arc in- cludi'd in Lhc mc.r,urr of the sales or use tux Imposed by the tit ate of California. Lt the event a retailer hhs no permanent. place oi' business In the :-talc of California, or has more than one place of business, the place or lilaces at which retail sales •u'e consunnnatal shall be ~ts de- Lcrntiucd under rates .rnd re~ulltions prescribed and adopted by the Board of Equalization. (bi (li l:xccpt as hcreinattcr pro- vided, and except insofar as they arc inconsistent kith the provisions of Part 1.5 0: llivision '? of thu said Revenue anri 'Taxation Code, all of the provisions of Part 1 of Division 2 of said Code, as amended and in 1'orcc and effect on r\pril 1, 195G, ap- plicable to sales taxes arc hereby adopted and made a part of this section as though fully set forth herein. (2) ]Vherever, and to the ex- tent that, in Yart 1 of Division 2 of the said Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the City of Chula Vista shalt be substi- tuted therefor. Nothing in this sub- division shall be deemed to require the substitution of the name of the City of 'Chats Vista for the word "State" tehen that word is used as part of the title of the State Con- troller, the State Treasurer, the State Board of Control, the State Board of Equalisation, or the name of the S±ate Treasury, nr of the Conslltu- stituted far~~that of the State nt any section when the result of that sub- stitution would require action to be taken by or against the City or any agency thereof, rather than by or against the State Board of Equaliza- tion, in performing the functions in- cident to the administration or op- eration of this ordinance; and neith- er shall the substitution be deemed to have been 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 substitution would be to provide an exemption Prom this tax with respect to certain gross receipts which would not ot.her- vt•ise be exempt from this tax while those gross receipts remain subject to tax by the State under the pro- visions of Part 1 of Division ^_ of the said Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the State under the said provisions of that Code; and, in addition, the name of the Citv shall not be subst Ituted for that of the State in Sections 6701, 6702 (escenY in the last sentence thereofl, 6711., 6715. 6737, 6797 and &5".S of the said Revenue and Taxa- tion Corte as adopted. (3) if a seller's permit has been issued to a retailer under Sec- tion FiOG,'; of the said Revenue and Taxation Code, an additional seller's permit shall not be required by rea- son of this section. (4l There shall be excluded from the gross receipts by which the tax is measured: (i) The amount of any sales or use tax intltosed b}' the State of California upon a retailer or consumer. (ill Receipts from the sale of tangible personal property up- on which a sales or use tax, has become due by reason of the same transactlnn to any other cite and county, vaunt}' other than the county in which this cit}' is htcnted, or city 1n this Stair' under a sales nr use tux ordinance enacted by that city and county, uounic olhcr than the county In tvhlrh this city 1s locatcrl, or city in Ibis Stnlr In accordance with Fart LS of Dlvi_ lion 2 nP the Enid Revenue and Tnxntion Code. f lift Receipts ft:vn soles to oix`r,ttors of common carrier and wtttl•rborne vessels of property to bu used oc consunu•d in Lhc op- crntion of such c~,rnmvn c:u~ricrs cu' waterborne vcsr,rls principally outsufc of this (5t;'. SE('TLON 5: U51'1 'l A:A. (at ~1n e:,cise ta:~ is hereby int- poscd on the stort:^c, u:.c o;' r,thcr consttmptlon in the C'ily of Cin[lu Vista of Umgiblc pcrsnnal pcopcrt>' purcltasal front tarp rcL;tilcr on ur aftcc the oprrativc date oC this ordi- nrrnce. Ior stural;e, use or other cnn- sumptinn in the city at the rate oC one percent (l~,~t of tlu• soles price of Lhc property. The salt's price shall include delivery chanc~N when such chat;ges arc subject to 8t ate sales or use tux rer!ardless of the plate to which delivery is made. (bl (1) I•acept as hereinafter pro- vided, and except insofar us they arc' inconsistent with the pruvlsiuns of Yart i.5 of Division 2 of the s;tid Revenue surd Taxation Cude, alt of the provisions of Part 1 of Uivisiun '~ of said Coale, as amended and in force 'and effect on April 1, lt>>t;, ap- plicable to use lases arc hereby acloptcd and made a p.trL of this se~- tion as though fully set forth hrrcin. (2t ]wherever, and to the ex- tent that, in fart 1 of llivision 2 of the said R'cvenue and Taxation Code the State of California is named or referred Lo as the taxing a;,ency, the City of Chula Vista shall be su~sti- tutcd therc]'or. ICothinl, in thts sub- division shall be devoted to require the substitution of the r.amc of the City of Chula Vista for the word "State" when that word is used as part of the title of the State Con- troller, the State Treasurer, the State Board of Control the State Board of Equalization, ar the name of Lhc State 'Treasury, or of the Constitution of Lhc State of California; nor shall the name of the City be substituted for that oP the State in any section when the result of that substitution would require action to be taken by or against the City ur any agency thereof rather than by oragainst 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, including but not necessarily limited to, sections referring to the exterior boundaries . .. ~r r..... _. ... ,t. tt„ provulc an exemption from this tax with respect to certain storage, use or other consumption of tangible personal property ~ehich would not otherwise be exempt from this tax while such storage, use or other consumption remains subject to tax by the State under the provisions of Part 1 of Division 2 of the said P.evenue and Taxation Code, or to impose this tax with respect to cer- tain storage, axe or other consump- tion of tangible personal property which would not be subject to tax by the State under the said provis- ions of that Code; and in addition, the name of the City shall not be substituted for that of the State in Sections 6701, 670? (except in the last sentence thereof), G711, 6715, 6737, 6797 and 6828 of the sairi Reve- nue and Taxation Code as adopted. (3) There shall be excm,d from the tax due under this section: (I) The amount of any salt'; or use tax imposed by the State of California upon a retailer ur consumer. (il) The storage, use or other consumption of tangible personal property, the gross re- ceipts from the stile of or the cost of tivhich has been subjrt t to sales or use tax under a sales or use tax ordinamce enacted in accordance tcith Fart 1.5 of Divi- sion 2 of the said TZevenuc and Taxation Code by any other city and county, county other than the county In which this city is located, or city in this State. (iitl The storage or use of tangible personal property in the transportation or transmission of persons, property or communi~a- tions, or in the generation, trans- mission or distribution of tiler- . trirlty or in the manuf:u•turr. transmission or distribution of gas in intrast:cte, interstate ur foreign connnercr• by public uttl- itles which arc regulated by Lhr Public Utilities Commission o[ the State of California. (lv) The use or consumption of property purchased by opera- tors of conunon carrier' and tcat- erborne vessels to be used or con- sumed in the opctatiun of such common carriers rte tvaterborn:• vessels prlncipally outside the City, SI?("I'iON fi: A911:NDT11?N'l:ti. iVl emcnintents oC the sold Rrvcnue and '1'ttxatiun Code enacted subsequent lu i- ~ - i( the effective r,iato of this or~ltnnnce which rel etc to inc s'ilr and use t: Y •rnd ~elu~ h arc not taco isistent v, ith fart 1.. of Di~~ision '. of ll~~c s,ud I:cnenuc anQ 'J':~~ai:nn ~'u,?r mall au'omat!rally hc~~_>me a hart of this ordin.mrr'- til ~."1'th ~ ~: T~ tr)lA1A(, C<ll Li:C 71O.v l~O. I;'J~I~f \. Nn m~unct,nn oc ~~'1'il r~i I ' it~rl:~le nr n n . _',rl rrr cyuitab,c tarn c s s!~~rll is .~c ur any suit, in ,•~ ur J r~r-tin..: in .any court ^ n 1 tru ~t~ r '1•! (~), or main l ui rr•: ~ ' +nr• rt~,~ Or tlu. C' ~, ,n p-~~~~~rl rr n~~r > the }.u't 1.."~ u( slier .gin ~~, .t !:~ ccnu^ a;ul '1':rta:inn Cu~l~•, ~~~ nn~~ t:» ru~ any •~_mount of tas rcyuircd to be col- lect ~•d. S};C"I'1(~N R: 1 NitiT1 ( 5 .A I T: S AND I'si: ~r.~~ l~r.i~l~ ~ . ;-~ ;t~s_ ] I:ND1 17 1t tht J.ntt~ lh s ~rrlir uuc Poe, in' ~ c,he. r?ir,n, hi i!~~_~ti rs of Onlm ,r~cc: o'c. 3 1 ~r,ul 1iJ ,~s amend~u shill tic sush~!lc~l and shall not a ~a.n Lc of ,m~ fr ri., or efJCrL u'r?rl at i t i e~ 1 ,nn is=~- son tilt Stt tc Lo~ti.d of I c,u.~~l~ i ion ceases to perform the iu ai i tuns mcl- dcnt to the administr.~irrrn and op- eration ~ f tLe s ~ and a :e t: ~ here- by imposed; Purvided, ho~~eeu, that iP for an)" reason it is dMermincd that the City of Chula Vi~~ta is ~~~ith- out po~~~er to adopt thi, ordinance, or that the S[atc I;oard of ~quiliza- tion is ~~'ithout po~~~cr to pcrintm the functions incident to the ailli.inis- tration and operation of the taxes imposed by- this ordinance, the pro- visions of Ordinances No's. 371 and 4?!~ as cimemlMl shall noL be doco:ed to havo bren suspondcd, buy shall he drem.r~d lu ha~c b~~rn in full Srrrce ant cflr•rt at the rate' of one percent (l~;i ~o.rtinuoesl~~ fnnn Wuxi alirr April ~. 1 ?..-~ti. 'limn Jhr cr;i.in;; of the State Jio:u~d o1~ J?riualizatwn to potinrm !hc tun~tious incident to the administration amt oh~.rti~m of lhu 1 i~,s i ih~»rd b~ this uidinan~q the i tin;~.i~~n, of Ordinances No's, 3'il rn i ~1?'S pis amcndcrl shall actin be in iu1L fr rc .rnd t,~ff,.~t at the r~rtc ~~f ~uu J -scent ll~~). .~othrn;~ in this, or l-nano r shall h' construed rs rc LC..n [, any hi~rsm~ of Lhc obh,,.~.tion to h:.y to tilt Cis}' of Chula Vista an~; sa?es or use tas ,iccruEY1 fuu! ovrin~ by rcasen of the hrocisions of Ordin;mcc-s No's. 3;1, and 439 as anu•nderi in force and cflect prior to and inr lading :~larrii 31 1,136. Sf?CLIOti 9: F1:N.aLII1_b. Anv pet'- son c ~ 1 rtrn~* nn} of the V~~ocisions of this ordin•uu•e shalt be decnud guilty of ~_ misdonu;rnor, and upon cnr:eictron thereof shall he pu2ush- rl: b;: a fine of rat mute th..n ~.,~Li.nO or b}~ unhri~onmcnt for a pr~riori of not more than sts l6) months i^ the City Jni1, or by both such fine and rmhr isonmcnt. SEC'PIpN 10: SL:\'1:J;AI37LIT1. If any section, subsection, sentence, clause, phrase or portion of this ordinance, including but not limited to any ezempt~on, rs for any raison held to Le im~alul o:' uncnnstitutiona] by the decision of any court of can- petent jurisdiction, such decision shall not affect the validity of the rcmainin~ portions of spiv ordin;tncc. '1'hc Council of the Cis;,' of Chula Vista herrhy dcclarp~ that it ~~'onld ]i.~~c tuoht~•d this ordin ~n~ e and curb sectio~i, .~nbscclinn, s~ntwuq clausq plu~ase err hurtinn thcr~•uf, irrc,Pcrticc of Jhe fact that ^n}~ nne or more sections, subsections, scntrnces, clau- srs, 1'luases nr h~~•~lurns he decLircd im~ali~i nr unconstitutiruial. SEC.1'ION 11: }:FFI:C'CI~-1: D;1'['f?. 'Phis crdinancc shall br ul lull force and clfcrt on and aClrr Jul}~ 7, 7P.,R. or at such later date as the Counts, of S.rn Drr~;i~ Sno.l m,rl:e as an cf- fccti~r d;ite of their ,uioption of a C'o!u~t~ S<rles and L'~c T'u Urdiu.uu.• ar,d all hroeided and cnnlint[rnt upon the County of Saul IJic;^,o hassinl_ :unl adopting a Sales and Use Tax Ordi- nancc. ADOPTF,D AND A PPI20V1;D by the Cl'Pl' COI`I~C 11, or the C TTS i)}. CHULA ~'1S7 -A, C.'.T.iFO`R:vf ~1, th's nd day oP '`.<<ty' 19.16 by ttc Grlkrv:- ing Moto, to-wit: A}'F.S: COL'~C~7.:~TI'N I:adcr, D~ Crt rf, Knuth, DeAl'olfc IQAYS: COL~Cli VrT V None ABSF.NT:COLV~C1LhIlN Dillon (S) dnhn A. Smith player oC the City of Chula Vista (SEAL) ATTEST IiENNETII CABIYBPLL City Clci Lc LoPal No..b~3: -Published in the Chula Vista Star-News, Chula Vista, California, l~]ay 31, 1936. I, J~NNIL lit, ~uLtiSZ, C~.~y C.Len.lz as ~12e C~.~y a~ Chu~.a ~%~.%,~a, Ca.~ti~ann~.a, D~ H~RLBy C~RTI ~~ ~ha~ the abave end ~onega~.ng ~-~ a ~~~•~'E, ~~.ue a~! d cannec~ Copy a ~ ORDINANCE NO . 54 P and ~ha~ the da-ne hay nab been amended an ~.epea.~ed. DA7FD: September 27, 1973 .`1 / i -- ,c y Enf2 !'~ ~C~~ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 1.S 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 ORDINANCE }d0. t°.n~ .,:al?~':_..;C_. 'L'0 i;~~~'_,:`'iJ ,~t:'CIOi~;;i 30.6 , 30. t~ , 30.9 of the Ci~U1:%, VIS'L'.1 CI'E's COL" ~~.:L:1'!'L~:;; '"L'0 ShL;'_S :ND US.: 'i^.: The City Council of the City of Chula ~'isr.z _____ ___ does ordain as follovrs: Section 1. Section- 30,6 ~c) ,of the Chula. Vista Ci.t.y Code i s repealed. Section 2. Section irivE3 a)(2) of said code is amended to read: 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 io a common carrier for delivery to an out-of-State desti- nation. The gross receipts from such sales shall include delivery charges, when such charges are sub;ect 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 Board of Equalization. Section. 3. Section 3008(b) (4) (ii) of said code is repealed. Section 4. Section 30.8{b) (4) (_~i i of said code is renumbered to 30 $(b) (4) (ii) Section 5. Section 30.9 ('~) (L) of said code is amended to read: Wherever, and to the extent that, in Part 1 of Di- vision2of the said Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substi- tution of t}~e Warne of this City for the word "State" when that word is used as part of the title of t}~e State Controller, the State Treasurer, the State 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 tl~e name of the City be _ ,~ ~ , , -~; 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 substituted for that of the State in any section when the result of that substi- tution would require action to be taken by or against the City or any agency thereof rather than by or against the State E3oard 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, including but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution 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 exempt from this tax while such storage, use or other consumption remains subject to tax by the State under the provisions of Part 1 of Division 2 of the said Revenue and Taxation Code, or to impose this tax with respect to certain storage, use or other consumption of tangiblepersonal property whic{~ wouldnot be subject to tax by the State under the said provisions of that Code; and in addition, the name of tl~e City shall not be substituted for that of the State in Sections 6701, 6702 (except in the Inst sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and -taxation Code as adopted, and the name of the City shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 nor in the definition of that phrase in Section 6203. Section 6. Section 30.9(b)(3)(ii) of said code is amended to read: 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. Section 7. This ordinance shall become operative on January 1, 1962. Section 8. Publication. phis Ordinance shall be effective and be in force thirty-one days after final priss:a€;e thereof, anal shrill, ~~ithin fifteen (15) days after its fit:c~l passa;;e be published onco in the Clzula Vista Sty;r-Necas, a necaspal.~er of general circul,:rti.on, printed and published in the t;ity of Chul< Vista, California ~= ~' ADOPTED A~ill APPROVED by the CITY COUNCIL of the CITY OF CHULA VISTA, CALIFORNIA, this~Lt_C~ _ day of November lgfil by the folloc,JZn~ vote, to-wit: AXES • COTJNCILMEN Ue(;ra.af, ~`!c^lains, 1`icAllister, 1`{enzel, Smith NAYS : COU~;CILMEN none ABSENT : COUNCILMEN Norse ~~ =' ~, - '--r-~' ~~ ~~ Mayor of the City of Ch~.a Vista ATTEST ~~ .~,.~.-c ~-s O~ ~-~ City Clerk STATE OF CALIFORNIA ) COUNTY OF SAN DIEGO ) ss. CITY OF CHULA VISTA ) I , JINNI ~ ti1. HULAS Z, C~.~y C.2enh o ~ the C~.~y o ~ C{iu.~a V~,.~~:a, Ca.~~.~onn~.a, DU f~~RLBy C~RTI ~y ~ha~ the above and ~ohego~.Kg .i.~ a ~u.C.E, ~nue a~.d Co~`c.tcec~ Cory 0~ ORDINANCE NO. 775 and ~ha~ the bame hae r.o~ been amended an hepea.~ed. ~AT~D: September 27, 1973 '~ ~~ ~, _ ,{, y ~E-~fz _, ,_