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HomeMy WebLinkAboutOrd 1973-1501ORDINANCE NO. 1501 AN ORDINANCE OF THE' CITY OF CHULA VISTA AMENDING SECTIONS 30.8 and 30.9, ADDING NE4v' SECTION 30.11, AND RENUMBERING EXISTING SECTIONS 30.7.1 AND 30.12 TO 30.12 AND 30.13, OF CHAPTER 30, ARTICLE II, OE' 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. (ii} Ti.e cross receitit:> sror.: the sale of targii~ie 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 California 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- ~a J., (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: That existing Sections 30.11 and 30.12 of the Chula Vista City Code be, and the same are hereby renumbered to Sections 30.12 and 30.13, and a new Section 30.11 is hereby added to read as follows: . Sec..30.11. 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 \!J ~ ,-x~ n!!Ll J~J a J ,1Jf ~~.~; L. 1.!1:.7 ViUlllCLllL.~G J~1a.is uc!;vls4c 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) (4.51 and 30.9 (b) {4.5andh3019a(b)n(3)cshallpbecomeeinoperativens 30.8 (b) ( ) SECTION V: This ordinance shall be operative on January 1, 1974. Presented by Approved as to form by_ /s/ Gordon K. Grant /s/ George D Lindberg Gordon K. Grant, Director of George D. Lindberg, City Attorney Finance -2- ~~~/ d I:DUI~'.1'i,D 11Iv1~ T.I'PRUVL'll E1' '.CIiE CI'_G~' COUNCIL OF TIIE CI'I'Y 03°' CIIULI~ :'TS'~'1L, CAL' I)~ORi;IA, th~.s 2nr~ ~ day of ~ fletc-br~r _.._,~ 197 ~, b~= tl~c fo~_lo~;ril~g tJote, to-~.?it: 131'L'S . Cvu ~~ c.~.f m~_r2 d{yr~~, Ec~c~a~.l~~ca~.t ,~ ffxe~h~t,~t~~ ~ cn ~N7~XI~S : - C o t~ ~t cti~.r~ e ~2 N~-n~ __..._._~_.._,._.---.------------- . AESEitiT : C:i ci;i c•i,.~m e i1 . r~on~ . . /~/ Tl'~©~°a~ D. ~Iam-ilton, Jr. ~~uyo~~ c! ~ X:;~e C.cxy o5-Chu u ti.oZa ATTEST /sl JexzY:~,.~: ~#. F't?ii~s~ C~,~y k,enYz ' STATE OF CALIFORNIA ) GOUNTY OF SFN DIEGO ) ss. CITY OF CHULA VISTA ) 7 , 3ENNI ~ &f ~ FGiASZ, C~.~y C.ie~~ a ~ ~11e C~.~y a ~ C{2u~=a. Vtio~a, Ca.P..%~onn.ia, ~D ~t~REBY C~RTTFY ~ha~ ~lte above arcd ~an~.ga~.ng ~i..o a ~u~'k., #ncce ahd cannec~~ copy o~ ~~rdiz~anc~ ~o. 1532 and ~tiaZ Elie came lzab nab been. ame-~ded on nepea.~ed. VAT~F: Octa~aer 2, 2973 ' • ~ ~~• .. ~`:~ ~`.. ~..~y ~' eaYz ~ e~ r ~~ '~'~`' .1f j' ~ ~ , f i' ~ n ,0 111 , 'c~,n II nrnpert t' tat 1'etall AN Dltl)I'v • :(1 e)1'~'I I1 l'i'CY Oi" (`iii?L:1 1!ti'i:'+ 111t(t.tilAN :1 ('I'ii' ~a9i.h;R AvC2 C: ~ #. ~ tlcE)1"II1,'ltl 2'Ult Tlrl 4 I•aSt t) 11ti(,i f:A ~SII~I <1'.A'1'I: i3i).li:l} i L~£+' 11 t `.1 13cD\ (DF ALL t I~St'¢ir)1~4 I\. I+=I:` I !'tl T[iL: At73i1~3 . tt-1'ttl)-ti. 11Y I C~,+e- 2'll)A A_^; e) C-i21I,)?l"I'tOti G1I' I'9:Is 6:1.11;~ :1;x'.11 I ~ 'i':1'ti lil~.i;i 1T1" 1~I- 7(1SU,Ib; Nr'SYr~.r>15{; 'flit; i'I:U- 1 t;al)'~ f* ' .•3ii1l,ti:+S('!', '': f) '71 Aw A;,ai-'V 11~a1 .lit) OIfi11y l~f'1: :0, q 2 i `i aAi,;VI)di! I)t•Ittw f: '~Cf;II i1~I4~ :S 6IlI` OItI)I'v 110:1+: 16 UI'i It.l'f'IA'r .1 r~I) FSitI112S.A'C; lli\_iB,P ih:~ i~d)l„ V i GS i.~l'1 L O ti ti 11IF c 1-1"Y rC3 ACZI. OT' TIi1' Ch'Y OF C11L`1,.1 II,TA DOI•:S ORDe11N AS FOl „045. S1IOi{T TI"I'L.1?. This SFC~710'` 1' ordtnanrc, shall t c kno vn ai jhr~(~r1i- form I c r al S'~ c na LsE ' Hance of the t: v of Cnula V'i .a. SF;LPION l i,Rl'U~P]. 'l'hr City Council of the ity of Chul ~ 4 ista hereby declares '.hat this a:c'tn nee is adopted to a !eve the folin v ir,g, amont' other pu.pose, and d r~r.ts preted in porcl~~ri floc accompli~cll tli<~sc purposes: (a) To adopt a sales and use tax ordmance which complies with the requirements and limi- tations contained inPart 1.5 of Taxatcion 2Code ~lof the EStat('~ of California; (b) To adopt a sales and use tax ordmance which incorporates provisions identical to these of the Sales and L'se 'rax Lavv of the State of California insofar as those provisions are not incon- sistent vvrtll the requirements anct limitations contained in Part 1.5 of Division 2 of the said Ztevcnue and Taxation Codq; (c) Tn adopt a sales and use tax ordinance which imposes a one percent (1%) tax and pro- vides ameasure therefor that can be administered and collected by the State Board of Equalization in ~a manner that adapts itself as fully as practical to, and requires ~ the least possible deviatianditoa , the existing statutory ministrative procedures followed ;+ to Board of Fq, t ~a_ by Ire t . i, v' .LI inn the Cu , urn: x .~~~,te ,.,a,~ ::uu Use Taxes; (d) Ta adopt a sales and use tax ordinance vvhiclt 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 Revenu cot oYYCOllec~tingecityrnsales ane use taxes and at the same rim minimize the burden of recor keeping upon persons subject t taxation under the provisions o this ordinance; (e) To adopt a sales and us tax ordinance which can be ad ministered in a manner that wit exclude the receipts oP particula sales from the measurYhiof Cit sales tax imposed by' which have been included in th measure of the sales tax impose by any other city and count} county other than the county .i which this city' is located, or ctt in this State, and avoid Imuo~ln a use tax on the storage, other consumption of tangibl personal property in this Ci when the gross receipts troop tt sale of, or the use of, that pro eery has been subject to sal or use tax by any other city a Bounty, county other than tl county in vehk•h this city i5 1 Bated, or city in this State, pu suant to a sales and use tax or Hance enacted under the pt'w'~ tons of Port 1.5 oS Division ` the said P.evcnue once Tuxati Code. SECTION ~: UFPRATLVF; DA. (`ONTRACT 44'11'If ST:1T[s. Phis ar Hance sharp become operative April 1, 195G, and prior thereto t City shall contract with the St: Board of Equalization to perform functions incident to the administ Lion and operation of this sales n use tax orciinancc; provided, that this City shall not have contras vstttx the said Surfe Board oP ti,:q~' nation, as above set forth, 1 Alirll 1, 1`i`ii'ivehuntilrrt}uttfirstst not be nI r' ~ t ingtthetexccutionrof uc`hrtatrnntr by' the: C.tty and by coulee ~hLefurt a[ Equaltzztinn. 1 that this orrlhlanct shall not beer operative prior to the operattvir r of the Unifnrnl I Deal Sales and Tax Ordtnancc al lets County at 1)le~~;o. Si~:C'1`[ON ~1: SALFti "i'el:~' v'ri (a1 (li N'or the privL'che of tnnr ' - t 1 ux Y he rh im{+r,;;ed upon all re- tallrrs l r lees ~.itv 'tt the rate of One pcrccut ,]~.~) of the gross trcetpts of the ref ,il: r from lire sale of ill tan- gible per. r,'xai property '.aid at retail ]n Uxe- Cfty nE Clxula Vesta on and after tlru opcr.ttrve date oC this ardi- I1reIYCC. (~} For the pufIroses of this ordin.vu•ca, all retail s .les shall be presumed to h +ve bceu consummated at tees p 'ire of busi less of the re- tailer unless the tangible personal property sold is dclnrrorl by' the i'e- tatler ur hi; anent to an out of-state destination or to a common carrier for dcLcery Lo an ottt-of-state dcsti- nation. Delivery chart cs shrill be in- cluded in the gro~.s receipts by which Lhe tax is me tsurcd, regard- less of the place to vehtch delivery is made, vvhcn such charges -Yro in- cluded in the rna,tsurc of the sales or use tax tnllwsed by Lhe 51.ate of Califs pia. In the event a tctatler has no 'permanent place of business in the ~-tai ~ oP California, or has more thin one place of business, the place or pl:rres at, vehlch retail sales are consutnmatcd shall br~ 'is de- termined undo' rules •tnd re ,ulations prescribed and adopted lly the Board of Equalization. (hl 111 I_scept as hereinaafter pro- vided, and except insofar as they arc inconsistent. with the pnivisions of Fart 1.5 of Division 2 of the said Reve7rue and '1`axaLiorl Corte, al] of the provisions of Yart 1 of Division 2 of said Code, as amended and in force and effect on April 1, 1056, ap- plicable to sales taxes arc hereby adopted and made a par set f forth section as though fully herein. (2) Wherever, and to the ex- tent that, in Yart 1 of Division 2 of the said Heve,YUe and Taxation Code the State of California is named or referred ~to as the taxing agency, the City of Chula Vista shall be substi- tuted therefor. Nothing in this sub- division shall be deemed to require the substitution of the name of the City of Chula Vista for the vv'ord "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, or the name of the Srat~ 'i're asu'`:', or• of the f onstitu- ':', 11 tI ,`:i, `,"IL `U1 `1l,ll i. Jl<,:L• stituted far that of the State in any section when the result of that sub- stitution would require action to be taken by or against the City or an agency thereof, rather than by o against the State Board of Equallza e lion, in performing the functions in cadent to the administration or op d eration of this ordinance; and neith e er shall the substitution be deeme d to have been made in those sections o including, but not necessarily lirnite f to, sections referring to the exterio boundaries of the State of Californi e where the result of the substitutio would be to provide an exemptio 1 from this tax with respect to ccrtai r gt:oss receipts which would not othe e wise be exempt from this tax vvhil y those gross receipts remain subje . e to tax by the State under the pr d visions of Part 1 oY Division 2 of th said Rt'venue and Taxation Cod ti nor to impose this tax with respe y to certain dross receipts which wool not be subject to tax by the Sta e Coder and, in tadditionsithc nameh y the City shall not be substituted f t to Lhat of the State in Sections 670 F,702 (except in the last sr~nten s thereof), &711, 6715. 6737, 67J7 a nd &S^S of the said Revenue and Tax le flop Corte 'xs adopted. o_ (3) if a seller's permit h r- been issued to a retailer under S di- lion 601;8 of the sold Revenue a is- Taxation Code, an additional Belle oP permit shalt not be required by r an son of this section. (4} There shall be exclud TE lrom the gross receipts by which t di- tax is measured: on (i) The amount of any sa his or use tax imposed by the St ate of California upon a retailer all consumer. ra- (ii} Receipts from the s nd of tangible personal property if on which a sales or use tax tied become due by reason of .tit- sanxc transaction, to anY of to city and county, courtT.y of fall than the county in which fay city is located, or city_in t nv- State under tt sales or use art ordinance en'county~ othr~rt t and ~Ynd county, her the county Ln which this rat, pale located, or city in lies Stair hate arcordnnre withPart LS of L Use sion :? of the creed `lcvc•nue S:Yn Taxntlon Code. tlitY Rerclpts ft ~m sale o{x>rators of comniun carrier waterborne vessels of property to be used ar c'ui'tsuined irY the op- et thou of such r itnmun cu-riecs or watcrboruc vt 'els prlnclpally outside of teas <.ity. Sli ] 1UN 5 LsL '1 lti. (a-) An excise. tai is hereby lm- posed on the stotal~. u:a: or other consumption in the City of Chula Vista of t:mgiblB personal property purchased trope any rctaLler on or after the opi'rativc date of tfxis ordi- nance. for storage, use or other con- sumptign In the city at the rate of one percent (15bY of lets sales price oL the property. The s tees price shall include delivery chili-es when such char);es are subject to Starr. sales or use tax regardless of the place to which delivery is made. lbl (1) Except as hereinafter pro- vided, and except insofar as they arc inconsistent with Lhe provisions o[ Part 1.5 of Division 2 of the sold Revenue and Taxation Codc all of Lhe provisions of Part 1 of llivislon 'I of said Code, as amended and in force •ind effect on April 1, lt?~,d, al} plicablc to use taxes arc hereby adopted and made ti part of Lhis sec- tion as thougix fully set forth herein. (2} Wherever, and to the ex- tent that, in Part 1 of Division of the said Revenuer and Taxation Code the State of California is ponied or referred to as the rasing agency, the City of Chula Vista shall be substi- tuted thercl'or. Nothing rn this sub- division shall be deenxed to require the substitution of the name of the City of Chula Vista for the word "State" when Lhat word is used as part of the title of ~t.he State Con- troller, the State Treasurer, the State Board of Control, the State Board of Equalization, ar the name of the State 'Treasury, or of the Constitution of the State of California; nor shall the -name oP the City be substituted for tlxat oP the State in any section 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 Equahzation, 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 provide an exemption from this tax with respect to certain storage, use or other consumption of tangible y personal property which, would not r otherwise be exempt from Ulis tax onisumpt on remains - ubje tr to flax by the State under the provisions of Part 1 of Division 2 of the said d impose this d ax w ]la res ect' to t cero- d ti to of r t~ngtble Pot canal cproperp' ri byithevState undebeiheb~aid provis- n cans of that Code; and in addition. n the name of the City shall not be r_ substituted for that of the State in e Sections G701, 670? (exc6P111ng7 e ct 3ast sentence thereof}, e nee sand TaX lion t Cade as adopteeyc e; (3) There shall bc: exempt ct from the tax due under this section: d (i) The amount of any s.tlf's to or use tax imposed by the State. at of California upon a retailer or of consumer. or (13) The storage, use or 1, ath.er consumption of tangible ce personal property, the gross re- nd ceipts from the sale of or the a- cost of which has been subject to sales or use tat under a sales as or use tax ordinance enacted in ec- accordance with Fart 1.5 of Divi- nd sion 2 of the said Revenue and is Taxation Code by any other city' ea- .and county, county other than the county in which this city is ed located, or city in Lhis State. he (ifii The storage or use cif tangible personal property in the les transportation or transmission of ate persons, property or communicn- or lions, or in the generation, trans- mission or distribution of eh~r- ale tricity or in the manufacture. up- transmission or distribution uP has gas in intrastate, interstate or the foreign coinnurrce b>' PuUllc utll- her (ties which arc regulated by the her Public Utllitics Commission of this the State of California. his liv) The use or consumption tax o[ property purchased by oPty a- city tors of comm<:;x carrlcr' and wut- han erborne vessels to be used or con- v is sumed In ~thr opcrzction of such in co'mtnan cacricrs oz outside oche )ivl- vessels prlnclpaily and Ctty. tiECI'i0N 6 A'1iEiv+DT•1EN'1:5. All sand laxsutian Cadcf rrl.u•trdrfsubsc lucnt1°'cl ffective date of this ordlrtartce 430 as amend~t shall noL be drTS.ed r r T rTr d w T ~ lT ~~r the e which relate to the i ~unsirstent~~;tith . rurc full in t e b e ha~ dcenu~d to te <~1' cne PTrcent n •rnd tiahrc•1t arc not ,aid f 1)nision of the 5 ~rnd effert at the ro l ~untinuer_sly from end al er ' o ]?tu•t 1. Itevenuc and I.r~<<}roe C'o~le shall rt OL t}115 a ~ (1 ~ 1~);>G J,Tnn thy. rira~inl; of llalr'. r1.l Or1 LO f Lr ~ In il d ~ . L p aLlt OIn7Lt lCail)° bCC OIeE rc t O t LC BO;U S T for m ]u ittnction~ ter nlcnt to h otdrnan }~ C'l I<tN 7: I '3f)1!~i'vG COI t L.G ~ ~ ~ c per L e the n ~T r~ r t l ~ t , ;ur%~~t O T1ON I iit `il or ~ ~ } ~ u , n Ordin thi l,oscd ly in s t ~! t Nn 3 f rr o or t e uul writ ~ ]Oi'~:S ~ l t ` l be tin }~i9 asr~antcndcdtndtan ~ ~ e p cyujtal> any ro ydm~t ~;cf suiC, u 1 ~~~,T or 1 It}, ' l]'Iti ( md . In flll~ f0'i'e 'led effect 11, lh~ r'al L in t.ltis r i~olh~h . cOUt't a;,~11^=+t X11( :aiC. U. tu of,~rr ,• of thi S~~t , Ti i' onr l rccnt (1 ;e) rc <onsll-urd Zs r' h•tll I r or a~;a m_( ~ : or this C, 11 Y, to pc~eut o• cnutrTt ttc or ut~~T~ i! , ord rttnrc s lies' ng any person of the obligatrou V , .n; ,r tL!:; nr; colicclion urx+c Il ~ i tr a i~ l and ~;,r~ s ore u o ~t i ~ ace rued l a r Part 1.5 of ,de ny t:T~ c i tty ol: a aTnd T i~rrtinn C , be col .t c ny of thc a dr439Sas `~ ~ ~ <rmount of tax required Lo `; tt ~..os es n•tn Ordi and c fleet error to lected. q PSiS1I'~+G S ~\ L F. S SFY'i]ON ~ tiL1S- amended in fo ce \Ttreit 31 19~G. an n ANll L `'.1: T.1:5: c)i:'i)I\ \ ~C ImI this 'fi T 1 l Sl CTION r1 I I'NAI PIPS. ~ ~ ~sruns the r ~ , 1e pP;NDI'.D. rat i. V'1S1Uns to ope at+on, the n i 1 ° son erolatln Tny of e u b rl r30 .rs n goes of Ordinances No's. 3 1 u~paruicTt are pon and of this ordrntisdernc iron> guilty of unfsh- h amendcrl shell be s t rt t>c of TnY force °r e p com~ution thereof shall f not mm•e than ° shalL n~Tt ar, effect until u t unlc5~ for any rea quairzation f l d inc o airy by a y"~,~y.r nil or by intlTrisonment for a six . o son the State I;uar ceases to perform the functions inci- rtiort and op- l ;rc,r-fod of not snore than bath months in the Crt> Jail, or by r dent to the Tdminis i ithat eratinn of the iov r ~ such fine and imprisonment. VEHABILITY. If S1 howe~ , c ided, by imposed; F rt rs determined ~. 4F.C"1'JON 10: r' sentence, subscc.ron. ction if for any reason that the Cit} of Chult Vista t' wit}t- s ore rnarue, h any se , clause, Phrase or portion of this luding but not limite i r owcr to adopt t out P t the State Board of Lqualiza_ the nc ~ exemption, rs for anY reason lodln nee, onstitutional or tha lion is without po~ti'er to perform t to the admires- held to he invalyd or unc rt ny de functions inciden and operation of the taxes i ro- by the decisi n such urisdnction, >etent J lidity of the on trat imposed by this ordinance, the P dinances No's. 371 and shall not affect .the va visions of Or rcmal_ning portions of this ordlnance. '1'hc Council of the City of Chula Vista hereby declares that it would htrrc tuoRted this ordin:mre an~lause~ seetio,~, subsection, sentence. phrase or portion Utcrcai', irr r SPcctrVe of t.hc f suhse}ctirntsrr ticntc~nr es, claw sec, ions, in~alidroreun<•oristituttiTOnaTI. declared SECTION 11: }FFI?.C°PIVi, DATE. andscoffcctaotoandallCt r July 1, 1!i:,G, or at such later datT 'is the County of Stn T~ieno shwa m rl.e as an cf- fecir~c date of the rr adoption of ~~ Cowity Sales and Lse 'Pax Onlrnnnc<' •uul tl] proetdcd and conLinf;ent upon the County of S.tn 1rie~o passer;; and adoptinh a Sales and Use `Pax Ordi- nance. ADOPTEll AI~'D Af PROVl/D by OrE' CITY GOU'~'CI1, of the CITY CHULA VIS1':\, CALIFO`ItNIA, t}tis 22nd day oP P.iay 196 hY the folluw- ing VOL(', t0 ~~lt: AYES: COUNCTI'~IEN Iiadcr, T)e- Graaf Smith, De~Volfe N;~yS; COUNCll \IF;N Nore ABSENT: COUNCILItIIN Dillon (S) john A. Smith May Chula Vi lay of (SEAL) AT'P EST KENNETH CAMPBI'.LL City Clerk Legal No. 1G28: -- published in the Chula Vista Star-Nei~~ hula Vista, California, May 31, I, J~NNT~ !i{. ~UL~SZ, C~.~y C.~enh. a~ the C~.~y o~ Chcc.Za u'~.»~a, nn~.a DO H~R~BS' C a.~ti ~ a C~RTTFy ~ha~ ~Gce abave and ~atce.ga~,~.g -L~ a ~u.~.L, ~nU,e a~!d connect copy a~ ORDINANCE NO. 548 arld ~tia~ the .~a~ne hay nod been amended on nepea.2ed. D~T~~p: September 27, 1973 s . , ~J ~, 'Cel.~% ~, y ent~ ~~~i 1 z 3 4 5 6 7 8 9 10 11 12 13 14 15 1~ 17 18 19 20 21 22 23 2d 25 26 27 28 24 30 31 O~ZDINANCE N0. 775 ~,r* t~,nit,-n;C'. ~C~ ! 't~!Z`~ ;;~~~'~'IC)NS 30.6, 30.3, 30.9 0£ the ~~., T„~ ~;~L~. ~, ,~,,~.,,~~~~ pro ~ L1~i~s :.~L~ ~rs~: z^x ci,~~i~;, v~.~z~ C.~~'~ ~~~ chum ~'7_~t<z The City Council of the City of does ordain as follows: 30a6 (e) of the Chu7.a. Vista City Code Section 1. Section __ - i s repealed. Section 2. Section- `~~ 8 ~v ~{~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 persona} 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 desti- nation. The gross receipts from such sales shall include delivery charges, when such char.;es are sub;ect to the State sales and use tax, regard}ess 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 andregulatians to be prescribed and adopted by the Board of Equalization. Section. 3. Section 30 fi(b) (4) (ii) of said code is repealed. Section 4. Section 30 8(b) (4) (:~=.i of said code is renumbered to 0 b 4) (ii) Section 5. Section 30 9(`~)(Z) of said code is amended to read: Wherever, and to the extent that, in Part 1 of Di- vision 2 of the said Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the name of this City shat} be substituted therefor. Nothing in this subdivision shall be deemed to require the substi- tution of t}tie name of this City for the word "State" when that word is used as art of tl,e title of the State Controller, the State Treasurer, the State Board of P Control, the State Board of Equalization, or the name of the State Treasury, be of the Constitution of the State of California; nor shall the-name of the City _-----.~ --, ..,.~ ,~' ~, ~, 1` ~' ~a'' 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 ]6 17 }g 19 20 21 22 23 24 25 2b 27 28 29 30 31 substituted for that of the State in any section when tl,e result of that substi- tution would require action to be taken by or against the City or any agency thereof rotl~er than by or against the StateE3oard of Equalization, in performing tl~e functions incident to the administration or operation of this ordinance; and ne'sther 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 thistax 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 tl,e State in Sections 6701, 6702 (except in the lost sentence thPreofl, 6711, 6715, 6737, b797 and 6828 of the said Revenue and -(axation 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 b203 nor in the definition of that phrase in Section 6203. Section b. Section ~U g(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 Z 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. This Ordinance shall be effective and be in force thirty-one days after final passage thereof, and shall, taithin fifteen (1S) days after its final passage be published once in the C?,ula Vista St~lr.-Ne~•rs, a ne~~JSt>aper of ~;e-rieral circulation, printed and published in the City of Cl,ula Vista, California ~t, ADOPTED AND APPROVED by the CITY COUNCIL of the CITY OF CHULA VISTA, CALIiORNIA, this~~C day o£ ~iovember 19 61 by the- £ollowing vote, to-wit: DeGr~.af, cl~iaiils DioAllistez, Ai~zel, Smith hi , AYES: COJNCII.MEN NAY'S : COUNCILMEN Prone - AESFNT : COUi~CILMEN AIGYIC •~~-' '^' , ~ to Mayor o£ the City of Ch~~Vis ATTEST ~./ ..--< _ ~- '~~~ Ca.ty Clerk STATE OF CALIFORNIA ) COUNTY OF SAN DIEGO ) ss. CITY OF CHULA VISTA ) I J~NN1~ tiS. FULASZ, C,~,~y C.2enf~ o~ ~h~ C.i~y o~ China U,i.~~a, ' 0 }~ER~BY C~RTT FY ~ha~ the above a~2d ~onego~.~.g .ice a ~u~.E, Ca~.~. ~o n~tia, D ~lt,uC Q,;~ld connect copy a~ OPDINANCE NO. 775 and ~ha~ the a acne hab r.a~ b eeK amended on nepea.~ed. DAB-~.~ ; September 27 , 1973 `~~ ' -~ -~-'-'--- ~,t, ~ ,t; E r~ tz ,~ t% ~ ~'