HomeMy WebLinkAboutOrd 2009-3123 DEBORAH SEILER
Registrar of Voters CTIILITi��1 II� �n '� iE�D �'�� (8�1����
Faz: (B58)69C-2955
MICHAEL VU REGISTRP.R OF VOTERS TDD: (858)69C3aa7
F.ssistan[Regis;rar 5207 Rufin Road,Suite I,San Diego,Cali:omia 52723-1693 TWI Free: (B00)695-0736
Date: May 8, 2009 f?F��,;\,!��
To: Cleric of the Board of Supervisors (A45} �9 nAY � � ,4$ :Q^
From: Deborah Seiler CITY OF CHU�k VI:,";,',
Registrer of voters CiTY CLtR�'S Q;=;�!r;:
ELECTION CERTIFICATION FOR CITY OF CHULA VISTA
Enclosed are the ceRified results for the following election:
Jurisdiction: CITY OF CHULA VISTA
MAIL BALLOT ELECTION
Election Date: May 5, 2009
Please call this office at 858-694-3405 if you have any questions regarding this matter.
Enclosure: Election Results
cc: Super�isor Cox
Supervisor Jacob
Supervisor Slater•Price
Supervisor Roberts
Supervisor Horn
Walter F. Ekard, CAO
Helen Robbins-Meyer, Asst. CAO
Mikel Haas, Deputy CAO
City of Chula Vista
' � L � i_ ; �Y�_ ...
'o� MAY i l a a :�a
CITY CF CHULC, �;i;; ;:
CITY CLERK'S OF:ii:c
CERTIFICATE
STATE OF CALIFORNIA )
) ss
COUNTY OF SAN DIEGO )
I, Deborah Seiler, Registrar of Voters of the County of San Diego, do hereby
certify that I have conducted the official canvass of the returns from the City of Chula
�sta Special Mail Ballot Election held on May 5, 2009, and that the following is a
statement of the result showing the total number of ballots cast and the total number
of votes cast for and against the proposition.
Witness my hand and official seal this 8�h day of May, 2009.
��-������
DEBORAH SEILER
Registrar of Voters
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CITY OF CHULA VISTA Date:0�/0$/09
SPECIAL M.AIL BALLOT EL£CTIO\ T`'Z1e �? ?? ''`
Paee:l of 1
Tuesday May �, 2009 - Official Results
SOVC - Statement of Votes
TLR\OUT PROP A-CffY'OF CHUI:+.VISTA Appmvc 1%Tnnsallonhsc
(Saics)raz.
Reg. ICuds % Reg. ITim¢ f Total YES Vp I
�aes Cazi Tumoui Vo�as Counted I voces
lurisdicuon R'idc
999001 -CHUTA VISTn-VBM
Polling 10171 i 0 0.00°/y 164717 0 D 0 - 0
Mail Balbt 104J17 ?9706 ?337%J 10471 i ?c70. ?9675 9Gti 32.50°6 ?0030 fi7.50%�
Tonl IP;717 ?9704 ?8.37%� l04717 29703 29675 9615 ??.50°e ?0030 67.50%
Taal
Potling 104i17 0 0.00°/y f04717 0 0 0 - 0
MailBallo[ IM7V 2970a ?337%d !03717 ?970.� 29575 9635 3?.50% ?00}0 67.50%�
Tocil � ]04717 29704 233T/,� 1OS717` ?97(14 2967i 96i5 3?.i0% ?0030 67.50°9
C[TY OF CHULA VISTA Dac::05/OS/09
SPECIAL MAIL BALLOT ELECTION Time:It20:Z3
Pao,e:? of i
Tuesday Mav �. 2009 - Official Results
Registered Vottrs 104717-Cards Cast 29704 ?837% Num. Report Precinct i - Num. Repor,ing 1 100.00%
PROP A - CITY OF CHUL.A V[ST.4 °
Approve I%Trartsactionluse(Sales) Total
Number of Precinces 1
� Precinc[s Reponing t t00.0 % �_
Toul Votes 29675
NO 20030 67.50%''
YES 9Cr35 32.�0%
1.��>-�.._ __.�=..�-�-.._._.�_._ •_._ - ----.�-,:
ox�miartcE ;.io. ��z�
ORDII��AI�'CE OF THE CITY OF CHULA VISTA ADDII�'G
CHAPTER 338 TO TITLE 3 OF THE CHULA VISTA
MUNICIPAL CODE ESTABLISHII�'G A TRANSACT]ONS
D USE TAX TO BE ADMII�'ISTERED BY THE STATE
B RD OF EQUALIZATION
WHEREAS. t e City of Chula Vista (Cip�) may impose a local transactions and use tax
increase for eeneral p ses with the approval of the majoritv of voters in the Cit�; and
R'HEREAS, Chapte 3.38 of the Chula Visia Municipal Code establishes a transactions
and use tax to be administere y the State Board of Equalization; and
V�'I-IEREAS. the City desir to add Chapter 338 to the Chula Vista Municipal Code; and
WHEREAS, over the last few veazs the Ciry has experienced a precipitous decline in
revenues resultins from the slumping e nomy, housine crisis, and slowdowm in development;
and �
W'I�EREAS_ the Cin has made signific t proeram and personnel reductions during this
time in order to brine expenditures in line N�th a 1 wer re��enue base; and
A'I-IEREAS. the Cin�`s financial outlook has c ntinued to deteriorate and is facina a 53.9
million deficit in fiscal veaz 2008/2009 and an estim ed $20.0 million deficit in fiscal veaz
2009/2010 for the Cin�`s operating fund; and
WHEREAS, because of these above factors and the o oing budget structural imbalance
that requires permanent solutions; on Januarv 8; 2009 the irv Council declazed a fiscal
emergenc}�bv resolution; and
W�REAS, afrer preliminarv re�iew the Cin� Council hereby ds and declazes that the
proposed activin� is statutorily exempt from em�ironmental review p suant to the State of
Califomia Environmental Qualin� Act (CEQA) Guidelines, Title 14, D� �ision 6, Chapter 3,
Article 18. Sections 1�269 and 15273(a); and; the Cit}� Council hereb�� funhe finds and declazes
that pursuant to 7itle 14. Chapter 3. Anicle �, Section 15061(b)(3), the pro osed activih� is
covered b}� the general rule that CEQA applies only to projects which have potential_for
causins a sisnificant effect on the en��ironment: and the Cin� Council finds and clazes that.
H2ih certaint}�. there is no possibility that the proposed activity in question may have a ignificant
effect on the environment, therefore, the proposed activity is not subject to CEQA.
NOV�'. THEREFORE. BE IT ORDAII`'ED that the Council of the Cirv of Chula ista
does herebv adopt and add Chapter 338 of the Chula Vista Municipal Code establishin a
transactions and use tax as follows:
Ordinance No. 3123
Page 2
ECTION 1:
THE PEOPLE OF THE CITY OF CHULA VISTA do ordain as follows:
That the ity Council hereby adds Chapter 338 to the Chula Vista Municipal Code to read as
follows:
CHAPTER 3.38
TRANSACTION AND USE TAX
Sections: �
3.38.010 T� e.
3.38.020 Pu se.
3.38.030 Defini �ons.
3.38.040 Operativ date.
338.050 Contract ' h State Board of Equalization.
338.060 Transaction t rate.
3.38.070 Place of sale.
3.38.080 Use tax rate.
3.38.090 Adoption of provisi ns of state law.
3.38.100 Limitations on adopti of state law and collection of use taxes.
338.110 Permit not required.
338.120 Exemptions and Exclusio .
3.38.130 Reporting.
3.38.140 Amendments.
3.38.150 Enjoining collection forbidden.
338.160 Severability.
3.38.170 Termination Date.
3.38.010 TITLE.
This Chapter shall be knowm and cited as the "City of Chula �sta Transactions and Use Tax
Ordinance". .This ordinance shall be applicable in the incorporated rritory of the City.
338.020 PURPOSE.
This ordinance is adopted to achieve the follo��ing; among other purposes, and directs that the
provisions hereof be interpreted in order to accomplish those purposes:
A. To impose a retail transactions and use tax in accordance with the pro isions of Part
1.6 (commencing ��ith Section 7251) of Division 2 of the Revenue and Taxatio Code and
Section 728�.9 of Part 1.7 of Division 2 which authorizes the Ciry to adopt this ordin ce tifiich
shall be operative if a majority vote of the electors voting on the measure vote to app ve the
imposition of the ta�c at an election called for that purpose.
Ordinance No. 3123
Page 3
B. To adopt a retail transactions and use tax ordinance that incorporates provisions
ide tical to those of the Sales and Use Tax Law of the State of Califomia insofar as those
prov� �ons are not inconsistent w�th the requirements and limitations contained in Part 1.6 of
Divisio 2 of the Revenue and Taxation Code.
C. o adopt a retail transactions and use tax ordinance that unposes a tax and provides a
measure there re that can be administered and collected by the State Boazd of Equalization in a
manner that ada ts itself as fully as practicable to, and requires the least possible deviation from,
the existing statut and administrative procedures followed by the State Boazd of Equalization
in administering an ollecting the Califomia State Sales and Use Taxes.
D. To adopt a tail transactions and use taY ordinance that can be admuvstered in a
manner that will be, to the eatest degree possible, consistent �ith the provisions of Part 1.6 of
Di��ision 2 of the Revenue d Taxation Code. minimize the cost of collecting the transactions
and use taxes, and at the same � e. minimize the burden of record keeping upon persons subject
to taxation under the pro��isions o this ordinance.
3.38.030 DEFINITIONS.
%
(a) `CITY" means the Cit}� of Cbu Vista
(b) "TAX" means the transactions an e taxes, sometimes also referred to as "SALES
TAX", imposed under the provisions of this ordi ce
(c) "OPERATIVE DATE" means the first da_ hat the ta�c is imposed and collected.
3.38.040 OPERATNE DATE.
The operative date shall be the first da}• of the first calendaz arter commencing more than 110
days after the later of the adoption of this ordinance and chapter, the date of such adoption being
as set forth below, and the approval of the voters of the Cin of a measure approving the
imposition of the �ansactions and use tax set forth herein, unless a ter operative date becomes
effective under the provisions of Section 338.50.
338.050 CONTRACT WITH STATE BOARD OF EQUALIZATION.
Prior to the operative date, the Cin- shall contract with the State Boazd of Equali tion to perform
all functions incident to the administration and operation of this transactio and use taac
ordinance; provided, that if the Cirv shall not have convacted w�ith the Sta Boazd of
Equalization prior to the operative date, it shall nevertheless so contract and in such case the
operative date shall be the first day of the first calendar quarter follo��ing the execution such a
contract.
Ordinance No. 3123
Page 4
3. 8.060 TRANSACTIONS TAX RATE.
For th privilege of selling tangible personal property at retail, a tax is hereby imposed upon all
retailer�in the incorporated temtory of the CiTy at the rate of one percent (1.00%) of the gross
receipts o�any retailer from the sale of all tangible personal property sold at retail in said temtory
on and aftei e operative date of this ordinance.
� �
338.070 PLAC OF SALE.
For the purposes of t �s ordinance, all retail sales are consummated at the place of business of the
retailer unless the tan 'ble personal property sold is delivered by the retailer or his agent to an
out-of-state destination to a common carrier for delivery to an out-of-state destination. The
gross receipts from such s es shall include delivery charges, when such chazges aze subject to
the states sales and use taai, egardless of the place to which delivery is made. In the event a
retailer has no permanent plac of business in the State or has more than one place of business,
tbe place or places at which the r ail sales aze consummated shall be determined under rules and
regulations to be prescribed and ado ted by the State Board of Equalization.
338.080 USE TAX RATE.
An excise tax is bereby imposed on the stor e, use or other consumption in the City of tangibte
personal property purchased from any retailer and afrer the operative date of this ordinance for
storage, use or other consumption in said temto at the rate of one percent (1.00%) of the sales
price of the property. The sales price shall inc de delivery charges when such charges aze
subject to state sales or use ta�c regazdless of the plac to which delivery is made.
3.38.090 ADOPTION OF PROVISIONS BY STATE L W.
Except as otherwise provided in this ordinance and except i sofaz as they aze inconsistent with
the provisions of Part 1.6 of Division 2 of the Revenue and T ation Code, all of the provisions
of Part I (commencing with Section 6001) of Division.2 of the evenue and Taxation Code aze
hereby adopted and made a part of this ordinance as though fully se orth herein.
3.38.100 LIMITATIONS ON ADOPTIONS OF STATE LAW AND OLLECTION OF USE
TAXES.
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation ode:
A. Wherever the State of Califomia is named or referred to as the ta�cing ag cy, the name
of this City shall be substituted therefor. However, the substitution shall not be mad when:
1. The word "State" is used as part of the title of the State Controll , State
Treasurer, State Boazd of Control, State Board of Equalization, State Treasury, the
Constitution of the State of California;
Ordinance No. 3123
Page 5
2. The result of that substitution would require action be taken by or against this
Cin or anv agenc}�, officer. or emplo}�ee thereof rather than by or aeainst the State Boazd of
Equali tion, in performine the functions incident to the adminisvation or operation of this
ordinanc .
3. In those sections, including but not necessarily limited to sections refemng to
the exterior bo daries of the State of Califomia H�here the result of the substitution would be to:
a. Provide an exemption from this ta�c w�ith respect to certain sales, storage,
use or other consum ion of tan�ible personal propem� which would not otherw�se be exempt
from this tas ti�hile su sales, storage, use or other consumption remain subject to tax b}� the
State under the provision f Part 1 of Division 2 of the Revenue and Ta�cation Code, or;
b. Imp e this tax u�th respect to certain sales, storage, use or other
consumption of tangible person propem� which would not be subject to tax by the State under
the said provision of that code.
4. In Sections 6701, 6 � (except in the last sentence thereo�, 6711. 6715, 6737,
6797 or 6828 of the Re�enue and Taxati Code.
B. The word °Cirv` shall be subsu ted for the word "State ` in the phrase `7etailer
engaged in business in this State ` in Section 03 and in the definition of that phrase in Section
6203.
3.38.110 PERMIT NOT REQUIRED.
If a seller`s permit has been issued to a retailer under Sec 'on 6067 of the Revenue and Taxation
Code, an additional transactor`s permit shall not be required y this ordinance.
338.120 EXEMPTIONS AI`'D EXCLUSIONS. .
A. There shall be excluded from the measure of the transac 'ons taY and the use tax the
amount of any sales tax or use tax imposed b}� the State of Califorrv or b�� an�� city; citv and
counn�. or county pursuant to the Bradle}�-Bums Uniform I,ocal Sales d Use Tax Law or the
amount of anv state-adminisfered transactions or use tax.
B. There aze exempted from the computation of the amount of transac � ns taa the gross
receipu from:
l. Sales of tangible personal property, other than fuel or pevoleum oducu; to
operators of aircraft to be used or consumed principally ouuide the counh� in which e sale is
made and directly and exclusively in the use of such aircrafr as common carriers of per ns or
propem� under the authority of the la��s of this State, the United States, or any fo i�
govemment.
Ordinance No. 3123
Page 6
2. Sales of property to be used outside the City which is shipped to a point outside
Ciry, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or
by elivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes
of th� azagraph, delivery to a point outside the Ciry shall be satisfied:
a. With respect to vehicles (other than commercial vehicles) subject to
registration ursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle
Code, aircra licensed in compliance with Section 21411 of the Public Utilities Code, and
undocumented ssels registered under Chapter 2 of Division 3S (commencing with Section
9840) of the Vehi le Code by registration to an out-of-City address and by a declaration under
penalty of perjury, ' ed by the buyer, stating that such address is, in fact, his or her principal
place of residence; an
b. ith respect to commercial vehicles, by registration to a place of
business out-of-City and de laration under penalty of perjury, signed by the buyer, that the
vehicle will be operated from t t address.
3. The sale of tangi le personal property if the seller is obligated to fiunish the
property for a fixed price pursuant t a contract entered into prior to the operative date of this
ordinance.
4. A lease of tangible per nal property which is a continuing sale of such
property, for any period of time for which t e lessor is obiigated to lease the property for an
amount fixed by the lease prior to the operative te of this ordinance.
5. For the purposes of subsections ( and (4) of this section, the sale or lease of
tangible personal property shall be deemed not to be o ligated pursuant to a contract or lease for
any period of time for which any party to the contrac or lease has the unconditional right to
terminate the contract or lease upon notice, whetber or not ch right is exercised.
C. There aze exempted from the use tax imposed by this rdinance, the storage, use or
other consumption in this City of tangible personal property;
1. The gross receipts from the sale of which ha been subject to a
transactions tax under any state-administered transactions and use tax o inance.
2. Other than fuel or petroleum products purchased b perators of aircraft
and used or consumed by such operators directly and exclusively in the use of uch aircraft as
common carriers of persons or property for hire or compensation under a certific te of public
convenience and necessity issued pursuant to the laws of this State, the United Stat , or any
foreign government. This exemption is in addition to the exemptions provided in Se ions 6366
and 6366.1 of the Revenue and Taxation Code of the State of California.
3. If the purchaser is obligated to purchase the property for a fixed p ' e
pursuant to a contract entered into prior to the operative date of this ordinance.
Ordinance No. 3123
Page 7
4. If the possession of; or the exercise of any right or power over, the
gible personal property arises under a lease Hfiich is a continuing purchase of such property
fo y period of time for which the lessee is obligated to lease the property for an amount fixed
by a ase prior to the operative date of this ordinance.
�. For the purposes of subpazagraphs (3) and (4) of this section, storage.
use, or othe consumption. or possession of, or exercise of an}� right or power o�er, any tangible
personal prop y shall be deemed not to be obligated pursuant to a contract or lease for any
period of time f which any party to the contract or lease has the unconditional right to
temunate the con ct or lease upon notice, whether or not such right is exercised.
Except as provided in subparaa�aph (7), a retailer engaeed in business in
the Cih� shall not be req ' ed to collect use tax from the purchaser of tangible personal propert}�.
unless the retailer ships or elivers the property into the Cin� or participates ��thin the Cin� in
mal:ing the sale of the prope v, includine; but not limited to. soliciting or receiving the order.
either directly or indirectly, at place of business of the retailer in the Cih� or through an}�
representative, agent, canvasser, s icitor; subsidiary, or person in the Ciry under the authorin� of
the retailer.
7. "A retailer en ged in business in the Cih�' shall also include any
retailer of any of the follow�ng: vehi s subject to registration pursuant to Chapter 1
(commencing w�th Section 4000) of Divi 'on 3 of the Vehicle Code, aircraft licensed in
compliance N�ith Section 21411 of the Public ilities Code, or undocumented vessels registered
under Chapter 2 of Division 3.5 (commencing 'th Section 9840) of the Vehide Code. That
retailer shall be required to collect use tax from y pwchaser wfio registers or licenses the
vehicle. vesseL or aircraft at anv address in the Cin�.
D. Any person subject to use tax under this ordi ce mav credit against that tax an}�
transactions tax or reimbursement for transactions tax paid to district imposing, or retailer liable
for a transactions tax pursuant to Part 1.6 of Division 2 of the evenue and Tasation Code w�th
respect to the sale to the person of the property the storage, use o iher consumptions of which is
subject to the use tax.
3.38.130 REPORTING. ' ,
Financial reports s�ing re��enues generated by the tax shall be presen d to the Mavor and
Council on a quarterlti� basis.
338.140 AMENDMENTS.
All amendments subsequent to the effective date of this ordinance to Pan 1 of Divisio 2 of the
Re��enue and Taxation Code relating to sales and use taaces and which are not inconsiste t w�th
Part 1.6 and Part 1.7 of Division 2 of the Re��enue and Tasation Code. and all amendme to
Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taa:ation Code. shall automatic v
become a part of this ordinance, provided however. that no such amendment shall operate so as t
affect the rate of tax imposed by this ordinance.
Ordinance No. 3123
Page 8
38.150 ENJOINING COLLECTION FORBIDDEN.
No junction or writ of mandate or other legal or equitable process shall issue in any suit, action
or pro eeding in any court against the State or the City, or against any officer of the State or the
City, to revent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the
Revenue d Ta�cation Code, of any tax or any amount of tax required to be collected.
338.160 SEV BILITY.
If any provision o this ordinance or the application thereof to any person or circumstances is
held invalid, such in �alidity shail not affect other provisions or applications of the ordinance
which can be given e ect w2thout the invalid provision or application, and to this end the
provisions of this ordin e are severable. This City Council hereby declares that it would have
adopted this ordinance irre ective of the invalidity of any particular portion thereof and intends
that the invalid portions shou be severed and the balance of the ordinance be enforced.
3.38.170 TERMINATION DATE.
The authority to levy the taY imposed y this ordinance shall expire ten (10) yeazs following the
operative date.
SECTION 2:
This ordinance relates to the levying and collec ' g of the City transactions and use taxes and
shall take effect immediately.
Presented by Ap oved as to form by
��� z. �����-�-�-
es D. Sandoval B C. Mie etd
ty Manager - iry Attor�ey
/
Ordinance No. 3123
Page 9
PASSED. APPROVED, and ADOPTED by the Cin� Council of the City of Chula Vista.
lifomia, this 20th day of Januarv 2009, by the follow�ing vote:
AYES: Councilmembers: Bensoussan Castaneda. Ramirez. and Cox
I�' YS: Councilmembers: McCann
ABSE 'T: Councilmembers: None
�
Chervl Cox. avo
ATTEST:
Donna R. Norri . CMC, Citv Clerk
STATE OF CALIFORNIA )
COUNTY OF SAI�' DIEGO )
CITY OF CHULA VISTA )
I, Donna R. Norris, City Clerk of Chula Vista, C ifomia, do herebvi certifi� that the foregoing
Ordinance I�'o. 3123 was adopted at a regulaz meetin of said Cin Council held on the 20th da��
of Januar}� 2009; and was duly published in summary rm in accordance with the requirements
of state law and the Citv Charter.
Executed this 20th da� of Januan� 2009.
/ti-���Glu.�o� : .K"��h,c..--,
Donna R. Norris.�C ' . Cih� Clerk