HomeMy WebLinkAbout38.128 ORDINANCE NO. 38.128
AN ORDINANCE OF THE CITY OF SARATOGA AMENDING
ARTICLE lI AND REPBAIANG ARTICLE IV OF CHAPTER ]4
OF THE CITY CODE, PERTAINING TO SALES AND USE
TAXES
The City Council of the City of Saratoga does ordain as follows:
SECTION h Article II of Chapter 14 of the City Code is hereby amended in its
entirety to read as follows:
"ARTICLE !I
SALES AND USE TAX
Sections:
14-4 Short title of Article
14-5 Purpose of Article
14-6 Contract with State
14-7 Kate of tax
14-8 Sales tax
14-9 Place of sale
14-10 Use tax
14-10.1 Adoption 0f provisions of State law
14-10.2 Limitations on adoption of State law
14-10.3 Permit not required
14-10.4 Exclusions and exemptions ,.
14-10.5 Amendments ~
14-10.6 Enjoining collection forbidden {
14-10.7 Penalties
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$i4-4 Short title of Article
This Article shall be known as the Uniform Local Sales and Use Tax Ordinance.
$14-5 Purpose of Artiele
The City Council hereby declares that this Article is adopted to achieve the
following, among other, purposes, and directs that the provisions hereof be interpreted
in order to accomplish those purposes:
(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.
(b) To adopt a sales and use tax ordinance which incorporates provisions
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identical to those of the sales and use tax law of the State insofar as those provisions
are not inconsistent with the requirements and limitations contained in Part 1.5 of
Division 2 of the Revenue and Taxation Code of the State.
(c) To adopt a sales and use tax ordinance which imposes a 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 administrative procedures
followed by the State Board of Equalization in administering and collecting the State
sales and use taxes.
(d) To adopt a sales and use tax ordinance which can be administered in a
manner that will, to the degree possible consistent with the provisions of Part 1.5 of
Division 2 of the Revenue and Taxation Code, minimize the cost of collecting City
sales and use taxes and at the same time minimize the burden of record keeping upon
persons subject to taxation under the provisions of this Article.
S14-6 Contract with State
Prior to the operative date of this Artidle, the City shall contract with the State
Board of Equalization to perform all functions incident to the administration and
operation of this sales and use tax ordinance; provided, that if the City shall not have
contracted with the State Board of Equalization prior to the operative date, it shall
nevertheless so contract and in such a case the operative date shall be the first day of
the first calendar quarter fdllowing the execution of such a contract.
S14-7 Rate of Tax
The rate of sales and use tax imposed by this Article shall be one percent.
For the privilege of selling tangible personal property at retail a tax is hereby
imposed upon all retailers in the City at the rate stated in Section 14-7 of the gross
receipts of the retailer from the sale of all tangible personal property sold at retail in
the City on and after the operative date of this Article.
$14-9 Place of sale
For the purposes of this Article, all retail sales are 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 out of State destination or to a common carrier for delivery
to an out of State destination. The gross receipts from such sales shall include
delivery charges, when such charges are subject to the State sales and use tax,
regardless 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 and regulations to be prescribed and adopted by the State Board of Equalization.
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$14-10 Use Tax
An excise tax is hereby imposed on the storage, use or other consumption in the
City of tangible personal property purchased from any retailer on or after the
operative date of this Article, for storage, use or other consumption in the City at the
rate stated in Section 14-7 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.
S14-10.1 Adoption of provisions of State law
Except as otherwise provided in this Article, and except insofar as they are
inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation
Code of the State, all of the provisions of Part 1 of Division 2 of the Revenue and
Taxation Code are hereby adopted and made a part of this Article as though fully set
forth herein.
~14-10.2 Limitations on adoption of State law
Wherever, and to the extent that, in Part 1 of Division 2 of the State Revenue
and Taxation Code the State is named or referred to as the taxing agency, the City
shall be substituted therefor. The substitution, however, shall not be made when the
word "State" is used as part of the title of the State Controller, the State Treasurer,
the State Board of Control, the State Board of Equalization, the State Treasury or the
Constitution of the State; nor shall the name of the City be substituted for that of the
State 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
Equalization, in performing the functions incident to the administration or operation
of this Article. 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 of the State, where the result of the substitution would be to provide an
exemption from this tax with respect to certain sales, storage, use or other
consumption of tangible personal property which would not otherwise be exempt from
this tax while such sales, storage, use or other consumption remain subject to tax by
the State under the provisions of Part 1 of Division 2 of the State Revenue and
Taxation Code, nor to impose this tax with respect to certain sales, 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 substitution shall
not be made in sections 6701, 6702 (except in the last sentence thereof), 6711, 6715,
6737, 6797 or 6828 of the State Revenue and Taxation Code, and the substitution shall
not be made for the word "State" in the phrase "retailer engaged in business in this
State" in section 6203 or in the definition of that phrase in section 6203.
$14-10.3 Permit not required
If a seller's permit has been issued to a retailer under section 6067 of the State
Revenue and Taxation Code, an additional seller's permit shall not be required by this
Article.
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S 14-10.4 Exclusions and exemptions
(a) The amount subject to tax shall not include any sales or use tax imposed by
the State upon a retailer or consumer.
(b) The storage, use or other consumption of tangible personal property, the
gross receipts from the sale of which have been subject to tax under a sales and use
tax ordinance enacted in aceordanee with Part 1.5 of Division 2 of the Revenue and
Taxation Code by any city and county, eounty or city in the State shall be exempted
from the tax due under this Article.
(e) The gross receipts from the sale of tangible personal property to operators
of waterborne vessels to be used or eonsumed 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 shall be exempted from the computation of the
amount of sales tax due under this Article.
(d) The storage, use or consumption of tangible personal property purchased by
operators of waterborne vessels and used or consumed by sueh operators directly and
exclusively in the carriage of persons or property in sueh vessels for commereial
purposes is exempted from the use tax.
(e) 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 the State, the United States or
any foreign government shall be exempted from the computation of the amount of
sales tax due under this Article.
(f) 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 direetly and exclusively in the use of sueh aircraft as common carriers of
persons or property for hire or compensation under a eertificate of public convenience
and necessity issued pursuant to the laws of the State, the United States or any foreign
government is exempted from the use tax.
S14-10.5 Amendments
All amendments of the State Revenue and Taxation Code enacted subsequent to
the effective date of this Article which relate to the sales and use tax and which are
not inconsistent with Part 1.5 of Division 2 of the t~evenue and Taxation Code shall
automatically become a part of this Article.
~;14-10.6 Enjoining collection forbidden
No injunction 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 the City, or against any
officer of the State or the City, to prevent or enjoin the collection under this Article,
or Part 1.5 of Division 2 of the Revenue and Taxation Code, of ~ny tax or any amount
of tax required to be collected.
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.~14-10.7 Penalties
Any person violating any of the provisions of this Article shall be deemed guilty
of a misdemeensor, and upon conviction thereof shall be punishable by a fine of not
more than Five Hundred Dollars or by imprisonment for a period of not more than six
months, or by both such fine and imprisonment."
SECTION 2: Article IV of Chapter 14 of the City Code, entitled "Alternate Local
Sales and Use Tax Provisions" is hereby repealed.
SECTION3: If any section, subsection, sentence, clause or phrase of this
Ordinance is for any reason held by a court of competent jurisdiction to be invalid or
unconstitutional, such decision shall not affect the validity of the remaining portions
of this Ordinance. The City Council of the City of Saratoga hereby declares that it
would have passed this Ordinance and each section, subsection, sentence, clause and
phrase thereof, irrespective of the fact that any one or more sections, subsections,
sentences, clauses or phrases may be held invalid or unconstitutional.
SECTION 4: This Ordinance shall take effect on July 1, 1985.
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Passed and adopted at a regular meeting of the City Council of the City of
Saratoga held on the 20th day of March , 1985, by the following
vote:
AYES: Councilmembers Callon, Clevenger, Hlava, Moyles and Mayor Fanelli
NOES: None
ABSTAIN~ne
ABSENT: None ~M~A~~
· _ ........ which has been
CITY CLERK ~ copy 0f 01'dii]~nce
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