HomeMy WebLinkAboutReso 1956-1892 RESOLUTION NO. 1892 ` a > itN
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., RE= ION PROVING-AND AUTHORIZING ''
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7 ,A 'E UT/ON OF'THAT CERTAIN AGREEMENT , . '
F'OR, STATE ADMI`�1ISTRATION OFD
' - LoCAL'S.AT,ES AND USE, TAXES , - `
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WHER S, on May 22nd, 1956', the City Council of ' , ,
the City or Chula Vista did adopt Ordinance Na. 548,. a ,
certified copy of which is attached hereto' and which ordi•
, . w t
. ifianoe was to became effective. upon the date, that then
County of San Diego ad0pte,d and placed Fan-,effect a sales' ,
and use tax ordinance; and t f , "
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WfEI A S, the,°O,ounty, Of San Diego has adopted and
Q placed in effect.as .0-October 1, X950," a ,saes 'and;-.use`' ,` ,,,,r
tax ordinance;
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NOW THEREFORE, BE IT RESOLVED. BT, THE C ITY3 C O 3NOIL
° OF THE CITY OF CHUJLA 'VISTA' CALIFORNIA THAT
That certain agreement for 'state admix' St'rat'idr '
of local sales and u'se taxes}, a copy of which is attached
hereto, be and the., .same '
't 'iS hereby approved and'the Mayor .
' of the' City .,of`' Chula Vista' is hereby ,authorized.'and Elio.. .
' reoted to° execute, the same on.behalf of said ;City 'of Chula '
Vista. a
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ADOPTED AND' API�AOOVED by the CITY COUNCIL of
the CITY OF CHULA VISTA, CALIFORNIA, this 11th
Day of September, 1956 by the following
vote, -to-wit:
AYES: COUNCILMEN Rader, Smith, DeGraaf,Dillon, DeWolfe
NAYES: COUNCILMEN None
ABSENT: COUNCILMEN None
Mayor of the of Ch a Vista
*.ATTEST:
bF ty er /
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO ) ss.
CITY OF CHULA VISTA )
I, KENNETH P. CAMPBELL, City Clerk of the City
of Chula Vista, California DO HEREBY CERTIFY that the
above and foregoing is a full, true and correct copy
of Resolution No. 1892 and that the same has not
been amended or repealed.
DATED: September 11, 1956
: CITy Clerk ir
kts
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. M .
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City of Chula Vista
AMENDMENT OF
AGREEMENT FOR STATE ADMINISTRATION OF LOCAL SALES AND USE TAXES
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Whereas,the City hereinabove designated,hereinafter called the City, and the State Board of Equal-
ization, hereinafter called the Board, have heretofore entered into an agreement for state administration of .
local sales and use taxes as contemplated under Part 1.5 of Division 2, of the Revenue and Taxation Code
and are now desirous of amending that agreement in the manner hereinafter set forth, the City and the Board
do hereby agree that such agreement shall be amended in the following particulars, to wit:
Paragraph C of Article II of said Agreement is amended to read:
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. A statement shall be furnished indicating the amount withheld pur-
suant to Article IV of this Agreement.
The purpose of the foregoing Amendment is to conform said Agreement to a plan for accelerated
transmittal of local sales tax collections as described in a letter of March 12, 1959, addressed to Mr.
Richard Carpenter, Executive Director•and General Counsel, League of California Cities, by Dixwell L.
Pierce, Secretary, State Board of Equalization. For the purposes of this Amendment this letter is incorpo-
rated in said Agreement by reference as though fully set forth therein.
STATE BOARD OF EQUALIZ ION CITY OF Chula Vista
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By `/'/�� By Adgi
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Secretary (Signature on t 's lin
Keith W. Menzel
• (Type name here)
Mayor
• (Type tide here)
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IMPORTANT INSTRUCTIONS
1. Insert name of the City at top of page.
2. Sign five copies of the Amendment, sending all of them to the Secretary, State Board of Equalization,
Sacramento 8, California. (If the City desires to keep a file copy of the Amendment, an additional
copy should be prepared on the form which has been supplied for that purpose.)
• 3. Attach to each, copy of the Amendment sent to the Board, a certified copy of the order, motion or reso-
lution of the City Council authorizing the execution of the Amendment.
Explanation
When an Amendment is submitted in accordance with the foregoing instructions, it will be executed on
behalf of the Board and submitted to the State Department of Finance for approval. If a copy has been
retained by the City, it may then be conformed to the approved copy. .
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City of Chula Vista
• 1.jQ_ '
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, herein-
after 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
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Unless 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 in-
terest 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 Ordi-
nance attached hereto, as amended from time to time.
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ARTICLE II
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ADMINISTRATION AND COLLECTION OF LOCAL TAXES
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A. Administration. The Board and the City agree that the Board 'shall
perform exclusively all functions incident to the administration and operation
of the City ordinance.
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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 ordi-
nance 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 Agree-
ment and for the purpose of transmitting 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 monthly beginning in the fourth month following the effective date
of this Agreement. A statement shall be furnished indicating the amount with-
held pursuant to Article IV of this Agreement.
5.527 42. 561
D. Rules. The Board shall prescribe and adopt such rules and regulations
-, as in its judgment are necessary or desirable for the administration and opera-
tion of the City ordinance and the distribution of the local taxes collected
thereunder. •
E. Preference. Unless the payor instructs otherwise and except as other-
wise provided 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 re- '
quires to be furnished 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. p articipate in any security now held by the Board.
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• G. Names: of sellers. The.Board agrees to furnish the names, addresses,
account numbers, and the business classification codes of all sellers holding
• sellers' permits within the City.
H. Records of the Board.' Subject to executive approval under Section
7056 of the Revenue and Taxation Code, the Board agrees to permit authorized
• personnel of the City to examine the records and procedures of the Board con-
cerning taxpayers .subjedt to the City ordinance.
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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. V
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 the address of the property nearest to the extended city bound-
ary on every, street crossing that boundary.
ARTICLE III
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• 'ALLOCATION OF TAX
• A. Deficiency-determination. All local taxes collected as a result of
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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 local tax is collected from or refunded or cred-
ited to the following: .
• (1) Retailers having traveling sellers' permits or •certificates of '
authority to collect use tax issued by the.Board;
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S. 527 ( 2- 56) - 2 -
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(2) Persons regarded by the Board as retailers pursuant to Section
6015 of the Revenue and Taxation Code;
(3) Persons for whom no continuing account number was active at the
date of payment; or
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• (4) Other retailers or purchasers having no permanent place of busi-
ness within the State as determined by the Board;
• or when the local tax is collected by way of deduction from refunds of motor
vehicle fuel license taxes, the Board may distribute or charge such local tax
to all conforming taxing jurisdictions in the county in which the sale or 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.
• C. Motor Vehicles. For the, purposes of the foregoing allocation with
• respect to vehicles required to be registered under the Vehicle Code, the ad-
dress of the registered owner appearing upon the application for registration
may be used by the Board in determining the county of use.
ARTICLE IV
COMPENSATION
A. Numerator. The cost of administering Parts 1 and 1. 5 of Division 2
of the Revenue and Taxation Code and the conforming local sales and use tax
ordinances for the 1956-57 and succeeding fiscal years, respectively,' shall
' be determined in the manner herein set forth. Such cost shall include costs
incurred by the Board and by 'other State agencies, including but not limited
to the Attorney General, the State Controller, the State Personnel Board, the
State Treasurer, and the Department of Finance. Such cost is referred to as
"the administrative cost".
• B. Denominator. The amounts transferred during the 1956-57 and succeed-
ing fiscal years, .respectively, from the Retail Sales Tax Fund to conforming
' taxing jurisdictions and to the General Fund of the State, pursuant to Section
• 7102 of the Revenue and Taxation Code, together with amounts withheld pursuant
. to this Article of this Agreement, shall be determined. Such amounts are re-
ferred to as "the .tax distributed".
C. Ratio. The administrative cost for the fiscal year shall be compared
to the tax distributed during the fiscal year and a percentage computed. Such
percentage shall, be rounded off to the nearest one hundredth of one percent.
This percentage is referred to as "the actual cost percentage" for the fiscal
year. The actual cost percentage computed for the most recent fiscal year is
referred to as "the tentative cost percentage".
D. Compensation. From the amounts otherwise available for distribution
to the City during a fiscal year, the Board is entitled to the actual cost
percentage of such amounts as compensation to the Board and reimbursement to
5- 527 (2- 56) - 3 -
it 'for the cost of rendering the service, of administering the City ordinance.
There shall be withheld from amounts collected for the City the tentative cost
percentage of such amounts. When the actual cost percentage for a fiscal year
has been computed, the amounts which should have been withheld shall be deter-
mined. If these amounts are less than those withheld using a tentative cost
percentage, the excess shall be included in the next distribution of money to
the City; if more, the deficiency shall be withheld from the next distribution
to the City.
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E. Computation and notification. The costs and percentages required by
this Article shall be computed by. the Board and approved. by the Department of
Finance. The Board will notify the City of the results of its computations
at least fifteen days before they are submitted to the Department of Finance
for approval. The tentative cost percentage shall be 1. 70% until the actual
• cost percentage for the. 1956-57 fiscal year is computed.
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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
Sacramento 8, California
Attention: Secretary
-Communications and notices to be sent to the City shall be addressed to:
City Administrative Officer
Civic Center
• • 260 Guava Street
Chula Vista, California
B. Term. The date of this Agreement is- the date on which it is approved
by the State Department of Finance. The Agreement shall take effect on the
first day of the calendar quarter next succeeding the date of such approval,
but in no case before the operative date of the City ordinance, nor on a day
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S.527 (2.56) - 4 -
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other than the first day of a calendar quarter. This Agreement shall con-
tinue until September 30, 1957, and shall thereafter be renewed automatically '
' from year to year unless one .of the parties gives written notice of termina-
tion at least two. months before the end of the term.
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• STATE B ARD OF EQUALIZATION •
/1j . y
By -
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. Acting Secretary
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CITY OF Chula Vista
• - 4111110111!""P
By. ALM;YMAWmvt.,
. " t.-----et■Ary
rir
(Signature on %r is line)
. Peter DeGraaf
(Type name here)
'Mayor
• (Type title here)
• IMPORTANT INSTRUCTIONS
1. Insert name of the City at top of page 1; insert address for communications and notices
to City in Section A, Article V. .
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Sign five copies of the Agreement, sending all of them to the Secretary, State Board
of Equalization, Sacramento 8, California. (If the City desires to keep a file copy
of the Agreement, an additional copy should"be prepared for that purpose. )
3. 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,
motioh 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 State Department of Finance 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 •. • i -d to the approved copy.
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S• 527 (2- 56) — 5 - `
t.Asst..Administrative Adviser