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HomeMy WebLinkAboutOrdinances - No. 551In the City Council City of Lodi Lodi, California . ORDINANCE NO. 551 AN ORDINANCE OF THE CITY OF LODI, IMPOSING A CITY SALES AND USE TAX; PROVIDING FOR THE PERFORMANCE BY THE STATE BOARD OF EQUALIZATION OF ALL FUNCTIONS INCIDENT TO THE ADMINISTRATION, OPERATION AND COL- LECTION OF THE SALES AND USE TAX HEREBY IMPOSED; SUSPENDING THE PROVISIONS OF ORDINANCE NO. 373, AND ALL AMENDPENTS THERETO, DURING SUCH TIME AS THIS ORDINANCE IS OPERATIVE; AND PROVIDING PENALTIES FOR VIOLATIONS THEREOF. The City Council of the City of Lodi does ordain as follows~ I Section 1. SHORT TITLE. This ordinance shall be known ag the Uniform Local Sales and Use Tax Ordinance of the City Of Jt~di. ction 2. PURPOSE. The City Council of the City of Lodi declares that this ordinance is adopted to achieve the Qg, among other, purposes, and directs that the pro- @ereof be interpreted in order to accomplish those S; (a) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of Califorpia; - (b) To adopt a sales and use tax ordinance which provisions identical to those of the Sales and of the State of CalifoSnia in So far as those pro- not inconsistent with the requirements and limita- s contained in Part 1.5 of Divisdon 2-zof the said Revenue Taxation Code; (c) s- To adapt a sales and use tax ordinance which imposes a ninety-five one hundredths of one per cent (95/100$) tax and provides a measure 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 deviation from, the existing statutory and ad- ministrative procedures followed by the State Board of Equali- zation in administering and collecting the California State Sales and Use Taxes; 1. (d) To adopt a sales and use tax ordinance which can be administered in a manner that will, to the degree pos- sible consistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time mini- mize the burden of record keeping upon persons subject to taxa- tion under the provisions of this ordinance; (e) To adopt a sales and use tax ordinance which can be administered 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 tax Imposed by any other city and county, county other than the county in which this city is located, or city in this State, and avoid imposing a use tax on the storage, use or other con- sumption of tangible personal property in this City when the gross receipts from the sale of, or the use of, that property has been subject to a sales or use tax by any other city and county, county other than the county in which this city is located, or city in $his State, pursuant to a sales and use tax ordinance enacted under the prov&%Jns of Part 1.5 of Divi~ sion 2 of the said Revenue and Taxation Code. Section 3. OPERATIVE DATE. CONTRACT WITH STATE. This ordinance shall become operative on Jtfiy 1, 1956, and prior thereto this City shall contract with the State Board of Equali- zation to perform all functions incident to the administration and operation of this sales and use tax Ordinance; provided, that if this City shall not have contracted with the said State Board of Eoualization, as above set forth, prior to July 1, 1956, this ordinance shall not be operative until the first day of the first caleddar quarter following the execution of such a contract by the City and by the State Board of Equalization, provided further that this ordinance shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of San Joaquin. Section 4. SALES TAX. (a) (1) For the privilege of selling tangible per- sonal property at retail a tax is hereby imposed upon all re- tailers in the City at the rate of ninety-five hundredths of one per cent (95/100%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Lodi on and after the operative date of this ordinance. (2) For the purposes of this ordinance, all retail sales shall be presumed to have been 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 aut-of-state destination or to a common carrier for delivery to an out-of-state destination. Delivery charges shall be in- cluded in the gross receipts by which the tax is measured, re- gardless of the place to which delivery is made, when such 2. charges are included in the measure of the sales or use tax imposed by the State of California. In the event a retailer has no permanent place of business An the State of California, or has more than one place of business, the place or places at which retail sales are consummated shall be as determined under rules and regulations prescribed and adopted by the Board of Equalization. (b) (1) Except as hereinafter provided, and except in so far as they are inconsistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on July 1, 1956, applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein. 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 Lodi shall be substituted therefor. subdivision shall be deemed to require the substitution of the name of the City of Lodi for the word frState'l when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equal- ization, or the name of the State Treasury, or of the Constitu- tion of the State of California; nor shall the name of the City be substituted for that of 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 agalnst the State Board of Equalization, in performing the t to the administration or operation of this ither shall the substitution be deemed to have se sections, including, but not necessarily ions referring to the exterior boundaries of ifornia, where the result of the substitution ide an exemption from this tax with respect receipts which would not oth'erwise be exempt (2) Itlherever, and to the extent that, in Part 1 Nothing in this from this tax while thos$ gross receipts remain subject to tax by the State under the provisions of Part 1 of Division 2 of the said Revenue and Taxation Code; nor to impose this tax with respect to certain grms receipts. which would not be subSject to tax by the State nxnder the said provisions of that Code; and, in addition, the naxne of the City shall not be substituted for that of the State in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as adopted. retailer under Section 6068 of the said Revenue and Taxation Code, an additional seller's permit shall not be required by reason af this section. (3) If a seller's permit has been issued to a (4) There shall be excluded from the gross (i) The amount of any sales or use tax receipts by which the tax is measured: imposed by the State of California upon a retailer or consumer. (ii) Receipts from the sale of tangible personal property upon which a sales or use tax has become due.by reason of the same transaction to any other city and county, county other than the county in which this city is located, or city in this State under a sales or use tax ordinance enacted by that city and county, county other than the county in which this city is located, or city in this State in accordance with Part 1.5 of Div- ision 2 of the said Revenue and Taxation Code. (iii) Receipts from sales to operators of common carrier and waterborne vessels of pro- perty to be used or consumed in the operatibn of such common carriers or waterborne vessels prin- cipally outside of this City. Section 5. USE TAX. (a) An excase tax is hereby imposed on the storage, use or other consumption in the City of Lodi of tangible per- sonal property purchased from any retailer on or after the operative date of this ordinance, for storage, use or other consumption in the City at the rate of ninety-five one hundredths of one per cent (95/100$) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to State sales or use tax regardless of the place to which delivery is made, in so far as they are inconsistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on July 1, 1956, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth herein. (2) Wherever, and to the extent that, in Part 1 of Division 2 of the said Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the City of Lodi shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City of Lodi for the word "State" when that;$ word is used as part of the title of the State Controller, $he State Treasurer, the State Board of Control, the State Boar4 . 4. (b) (1) Except as hereinafter provided, and except I . .- , of Equalization, or the name of the State Treasury, or of the Constitution of the State of CalifDriiia; nor shall the name of the City be substituted for that of the State in any section when the result of that substitution would require action to be taken by or against the CiQr or any agency thereof rather than by or against the State Board of Equalization, in perform- ing 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 neces- sarily 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, or other consmption of t8ngibLe pepsonal property which would not otherwise be exempt from this tax while such storage, use or other consmption rercains 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 re- spect to certain storage, use or other consumption of tangible personal property which would not be subject to tax by the State under the said provisions of that Code; and in addition, the name of the City shall not be substituted for that of the State in Sections 6701, 6702 (exce t in the last sentence thereof), Code as adopted. under this section: 6711, 6715, 6737, 6797 and 6 i!i 28 of the said Revenue and Taxation (3) There shall be exempt from the tax due (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 or the cost of which has been subject to sales or use tax Under a sales or use tax or- dinance enacted in accordance with Part 1.5 of Division 2 of the said Revenue 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. (iii) The storage or use of tangible personal property in the transportation or transmission of persons, property or communications, or in the genera- tion, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulatad by the PuSlic Utilities Commission of the State of California, I I, ;ivj purchased by operators of common carrier and water- borne vessbls to be used or consumed in the operation of such common carriers or waterborne vessels prin- cipally outside the City. 'Zbe use or crinsmptiom of property Section 6. IZMENDPENTS. All amendments of the said Revenue and Taxation Code enacted subsequent to the effective date of this ordinance which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the said Revenue and Taxation Code shall automatically become a part of this ordinance. Section 7. ENJOINING COLLECTION FORBIDDEN. No 1 njlurction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or this City, or against any officer of the State or this City, to prevent or enjoin the collection under this ordinance, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any smount of tax required to be collected. EXISTING SALES AND USE TAX ORDINANCES SUSPENDED. At the time this ordinance goes into operation, the provisions of Ordinance No. 373 and a11 amendments thereto shall be sus- pended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed; provided, however, that if for any reason it is determined that the City of Lodi is without power to adopt this ordinance, or that the State Board of Equalization is without power to perform the functXi3A8 iridihbnt to the administration and operation of the taxes imposed by this ordinance, the provisions of Ordinance No. 373 and all amendments thereto shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of ninety-five hundredths of one percent (95/100$) continuously from and after July 1, 1956. Upon the ceasing of the State Board of Equalization to perform the func- tions incident to the administration and operation of the taxes imposed by this ordinance, the provisions of Ordinance No. 373 and all amendments thereto shall again be in full force and effect at the rate of ninety-five hundredths of one percent (95/100%). Nothing in this ordinance shall be construed as relieving any person of the obligation to pay to the City of Lodi any sales or use tax accrued and owing by reason of the provisions of Ordinance No. 373 and all amendments thereto in force and effect prior to and including 'June 30, 1956. Section 9. PENALTIES. Any person violating any of the provisions of this ordinance shall be deemed guilty of a mis- demeanor, and upon conviction thereof shall be punishable by Section 8. 6. a fine of not more than ~$500.00 or by imprisonment for a period of not more than six (6) months in the City Jail, or by both such fine and imprisonment. Section 10. SEVERABILITY. If any section, subsection, sentence, clause, phrase or portion of this ordinance, includ- ing but not limited to any exemption, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the vqlidity of the remaining portions of this ordinance. il Qf the City of Lodi hereby declares that it would have qd this ordinance and each section, subsection, sentence, clause, phrags or portion thereof, irrespective of the fact that.any one OF more sections, subsections, sentences, clauses, phras’isq or portiogs be declared invalid or unconstitutional. full force and shall b’e in effect on and after July 1, 1956. The i Section 11. EFmCTIVE DATE. This ordinance shall be in Approved this 21st day of Narch, 1956. MABEL R. RICHEY Mayor Pro Tern Attest : HENRY A. GLAVES, JR. City Clerk I, HENRY A. GLAVES, Jh, City Clerk of the City of Lodi do hereby certify that the foregoing Ordinance No. 551 was regularly introduced in the City Council of said City at a regular meeting thereof held March 7, 1956, and was thereafter passed, adopted and ordered to print at the regular meeting held March 21, 1956, by the following vote: AYES : Councilmen - Hughes, Mitchell and Richer NOES : Councilmen - None ABSENT: Councilmen - Fuller and Robinson I further certify that said Ordinance was approved and signed by the ?layor Pro Tem on the date of its final passage and was published according to law.