HomeMy WebLinkAboutReso 1953-1421 •
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RESOLUTION NO. 1421
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF Chula Vista
URGING STATE ADOPTION OF SENATE BILL 1344 WITH CERTAIN AMENDMENTS.
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RESOLVED by the Council of the City of Chula Vista that this
Council go on record as supporting and urging the immediate adoption of Senate
Bill 1344 appropriately amended to allow a retailer a credit of 1% against sales
tax of all sales made within a city having an ordinance which levies a sales tax
measured by gross receipts from sales of tangible personal property of not more
nor less than 1%, and appropriately amended to allow a retailer a credit against
use tax of 1% of the sales° price in all cities having an ordinance which levies a
tax on storage, use, or other consumption in said municipality of tangible personal
property purchased from any retailer of not more nor less than 1% of the sales price.
IT IS FURTHER RESOLVED that the following arguments are presented in
support of this resolution:
1. The Bill, sponsored by the California Retailers Association, is not a
tax increase measure in either purpose or effect but is designed to achieve much
needed uniformity of tax and tax.procedure throughout the state. All cities in the '
state have the legally unregulated power to levy sales and use taxes and substantially
all cities have already done so, an ever increasing number of them in the full amount
of 1% referred to in the Bill.
2. Senate Bill 1344 is specifically so worded that with the sole amendment
proposed by this resolution it cannot be, and city support thereof cannot be, construed
as endorsement of forfeiture of local autonomy, a subvention, subjecting city sales
and use tax to appropriation by the state, nor, permitting any basis of_accounting
between cities and counties other than that the tax be fully returned to each in
accordance with actual source of collection. As so amended, the Bill merely
constitutes a device for: economy, by unification eliminating duplication of col-
lection and administration; equity, by elimination of unfair advantages now enjoyed
by a few retailers solely as a result of local sales and use tax free geographic
location of place of business; and convenience, by elimination of the current
multiplicity of required reports and returns.
3. The Bill as so amended represents the limits of any such proposal for
uniformity of sales and use tax throughout the state which could receive substantial
city support; however, it would return sufficient moneys to the counties throughout
the state to provide much needed relief to present high ad valorem tax levies against
property within the state.
4. The tax can be collected and returns audited by the State Board of
Equalization in the manner and at the time of collection and audit of state sales
and use tax without additional cost to the_state.
IN COUNCIL DULY PASSED this 24th day of March , 1953.
AYES: Councilmen Halferty,. Logan, Nobel, Riesland, DeWolfe
NOES: Councilmen None
ABSENT:,,v.Qouncilmen None
APPROVE .//
• Mayor
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ATTEST: . - _ _,'i'j
:City Clerk
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