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HomeMy WebLinkAbout38.85.,..-...-..-.,, ,., -;,.~,,. ~' .-_ , ORDZNANCZ ~d..'38:'85', ".' ' .... ~ ' ' ~-URGENCY ~D .E~RGENCY 'ORDIN~CE 6F: T~ dITY' - - OF 'SA~TOGA ZPOSING'~ ~TE~ATE SA~S ~D - ' ' -. . . USE T~ ON UERTAIN T~SACTIONS, ~ DECL~ING T~ UR~NCY T~OF ' ~ The City co~hcii of.the'City of S~ra~oga..does.~reby' " ordain as follows: " ' .... - .... " sectioh 1~ ~ticle vI is h~r~by, added '~o. Chapter 1~ -" of ~he Saratoga City C0de~). co~ending ~Wi~? Sec~;i0n -14~30, '% et seq.. to ~i~l~ernat~ sales .~d u~e' t~ provisions - ~ ':' ' ' for' th~ Cit~'~a,.-t~' read as folloWS: .... '.. - ' '- ' ' ' ~ection"14-30r .Short" Title:.'- -' "' '" ' ' "~'i's~'~Articte IV S~all be ~o~n:~a~ the Alterate Local;Sa~i and Use.T~ Ordin~ce' of t~e:City '.of;.Saratoga. --' " " ' i "' ' - S&~i~n 4~3]: Sales T~ Imposed;. ' ;" . '- .- .. ~' ' ' '~ Fo~ ~h~. p~ivilege of s~ll,in~ t~gib'i'e~, p~rsGnal property-at.r~ail"~ t~ is' hereby imposed upon'all'.retailers - ~-'~ - ~n the City at th~j~e Of 1%. (or .91% 6f 1~, in ..th~ eveht ..;.. 'is finallyTherd ~y a court of competent"ju~isd~Gtion to' be .. ~valid under-the.-JarviS-G~n ..Initiative) 'of the.% gross. 'reCeipts, -' ... of eac~ re~aile~ 'f-rom the sale of all. t~glble property .sold .. ~. ~t'.r.et'~il i~'~he City-oh. ahd'aft~r the operative.dat~'of. this ~ .... : '~rd~n~e, ~'ddurin~ su~h time-.as th~s A~tic,le .cdnti~ues ~q ... 'be .operative in the City. ~ ..... -. j- .. . ':' . Sectidn "'~4-32'. 0perati~e' an~E InGpe~at'i~e da~'~. ' """'This Arti~l~ 'shall become o~er~ve on!~ on ~d after ~uch date tha~' the Santa 'Clara '~o~n~y .Unifgrm L0c.al:. S&'les".~d. Use'T~ Ordihahce either (1) .b'ecomes inoperative . - in t~'-C~h~.~ ~greater- ra~; of '~ales ~d~ ' afforded to .th~ City of Saratoga. -This 0~'din~e. shall -be ; " -inoperative at~al~l times that the County of .Santa Clara has ~'Ope~ative hniZorm lodal sales ~d ~se..t~-ord~n~ce under which the' rate of~al'es. and use t~ afforded the~ City :of . .- ' SaratG~a jis'no l~s~ th~ the r~te of such sales't~ afforded'. '-. · :. . to ~y' other cit'y in .the' county. ~is section shall '~e' inter- -" preted and applied so as.'to-'achieVe the2'purposes.here~nafter '" . se~ f~r~h in: s~Ction i4~33-Of this Ordin~cej ~-.. ' "' Th~ C~y Co~E~l-~.~ecla~es ~ that:'"th'iS' ord~n~Ce " :' ' . i~ adopted to achi&ve the .fOlf~w~ng,'~ohg oth'er, 'purposes, ~d : directs that th~ provisions hereof. be interpretedpin order ~- .. . acdompliSh th~se._purposes :- . . ' ~ - - , 2 ~- (a) T6 adopt a'sales ~d'.us~ t~, o~d~ce which c0mplie~ With .the requiremehts ~dLlimitations. c~n~aihed in ""' Go~er~me~..-~de.. S~ct~oh.37161~ .-~".;'- .... ........ ' ' ' -~ ' ' (b.) °LTO' adopt'-a- sales and ~se'tax o~din'anae~,wh~d~ .... 'incorpOrates provisions identical to those of the Sales ~and' Use Tax'Law.'Of theirState of California insof~r. as.'thoSe.~pro-~'].- visions.are not inconsistent wi't~ the ~eqhiremehts.add limita- tions contained in Government Code Sectionj~7101; .... j ., '(c)~ TO'adgpt a saleb and-~u~eI~tax-or~inance ~hich can be.administered!',~n a manner .thatwill, ,to',the'~degree~p~s's~ible~ '.be Consis~eht.Wi't~the-.p~o~i~ions of the. Government Code Section 37101, minimize the 'cost"of.dollec~ing Cite.sales. and use tbx~s and an- the sam~ ~ti~eI~inimize ~h~ bhrden of record keeping.-u~on persons subject,tO taXation u~der the,'pro~i's~ions~of ~his'!ordi~ Uniform. Loca~'Sa.l~s.~nd"Use-mT~x'Ordinance b~coSeS. inoper&tiv~,' ~his-City w~lI ~ontinu~ to receive this~essen~ial source of ~evenue. "' ' ' ' ~t' ~ ~' I ' ,. ,,', "' ~ction 14-34.~,Adm~istr ion, Ru~es andsRegulations,~ -.~ ,and Join~ 'Power Agreement~ -~-:- " ~'-The City Manager/~Or his designat~ representative, ' shale-be re.~ponsi~le~'for 'the~collection of all sa'le~ and.uS'e. .taxes ~provided -for ~in ethis~ordinance, 'and' ~he performantic of all' fuh~t~ib~s' ~n~£den~ 'to, ~he a~mi~s'~ibn! and ~Op~a~ion ~he~e'of{ '~ i~' ~6~Dec{iO~ therewith, the Ci~y·,Counc'il may, ~from 'time to' time, a~Opt.,7 b~-Resolution, such'rulesl and' regulations ~.~t"-~ay deem are~e~ed e'ffectively to implement this ordinance-- in a m~nne~-~onsiStent, therewith~ Fukt~er; ~he-~i~y may enter -into a joi~t powers .~e~e~ wi~hi~ city i~, Santa Clara Cou~,',and/or.-the, County, and/or any other"goverrunental agency, ' .~in~uding:, but not~·l'imite~,-to, ~he.state BOard of EqUalization '- for the centra'li~e.~ perfd~anCe 'of anyl. of"the ,foregoing,, S~ctiOH .,1'4435 ~ '. Sale~ TaX. . . :. . For-t~e.~pri~i~ege of selling tlanglble ~er~onaI". property at reEail, ~ t~x' fs .imp~osedTupoh a~l retailers in th$. .~.Cityat t~e'.rate.s~ated~ inSection ~2 of'~he gross recempfs of the retai'ler'from.-the safe of all~tangibl~ persohal. proper~y sold at retail in.I'this-C~yo~.and after-the Operative date. - Se~tion,'14-36~"~l~cel-of' S~i~ -.,~ .- .... ]~o~'j~e'purposes of'thi, s'Ordinance,,'~all retail ~ales'a~e conSiimmated at th'e place of bu~ine~s~Of thel"retail~'~ unless the'.tad~ibl~ personal pr6p~ty~is"~efive~ed,ty-~th~ retail~' o~ h{i'-agent ~o',an out-of-st~e des.tln~tibn or ~6~ a commO~ darri'er for,deliver.ylto 'an-Out-~'f-s~ate des~iHa~iO~. The gross-receipns fro~'such"sales shalL'inClUde delivery 'charges, when-suph~charges are ~u~ject to':the State,sales:~.and.~ use tax, regardless o'f'the,,place. to which.delivery ms m~de. Ih the~even~ a retailer, ha~O permanent ~lace~ of-~usines's-in the S~at~ ~r:has ~ore ~han one place'of bUsline~s~th~'ptacej~'~ orlplaceb~at which!the. re~&il.s~les a~e 'consunnnated Shall-be' determiDed under rules and'regulatiOns,tq':~e~re~crib~d adopted by the'-'State'BOard~ofEqualization. !~ '~·~- .... Sectioh.I14137,.~.Use Tax. , . _. -~. .~ - -',[or.othe~ ~o~m~t~iOn~in. this c~ty'o~.tadglLie, per~0n~l.prOperty pu~ch~sed'frOmc'Kny re'tailer 'on"~and ~ft~he operative d~te 'storage,:us~ ~r'ot~e~.co~sumptiohl,in"-t~i~','Cfty at ~he'-~te'' " ' ih Sectio~ 2 of th~'sal p~ice 'of"the prop rt~. ~The'.-,'- -' ...- - ' stated , es e ~' sale~ price shalliin l~de delivery charg s when S h ~harg S% --. *.: . are subject .to State sales o~ use ~ax regardless. 6f the plac~"'L,',-" .... ~o which delivery is made'. - " .- SeCtion 14-38."'Adoptfdh of pro~isi6ns of~State '~aw,.. .Except~aS,'~ther~ise p~o~ided in t~is-o~din~n~e " " - and.except insbier a~ they are inconsistent with the.p~ovisiqns. . of, Part 1.5--o'fDi~ision'2:of:the Revenue and Taxation_Code,- -' so far as the~ may'~e'applicabl~, .all of the'pro~isiQns' of' -." Part-1 of-Divi~.ion%.2,of the'Revenu~ and T~xation C~de ar~ -"" adopted ~nd made a part~of.~i~ o~dinance'aS though fully set · ~' forth herein., ~'-~ --' · - .', " " Sebtion ~4~39;, L ltatlons ~n',adop~ion of.State-law .... " · , ' -- In adopting the pr.O~isions of P~r~"l of"Di~iSipn 2 -.. ..... : ~f the, Revenue ',and ;Taxation~.-Code, wherever the .St&te of :-Ca&ifornia ,t - ,is n~m~d, ~r referred'to as~the taxing agency~ the name 'bf~thisz - :,- City'~ha.l~-'~e; 'substitS;bed 'Eh~e~o~.; ', The¢"~ub~i~u~i6~?~6Qever," '.; . -, ~hall~A6~'~e m~de'~whenj~e' wo~d' ~'S~a~" i~ ~used j~s'pa~t' 6f,t~e '.~-.~ " title ~f~the-'st~e'~n~rb~er~, ~h~ St~T~as~r~, ~e'st&te' -Board of Control, th~ State Bo,ard Of Equalization, the Sta~e.--, - Treasury, or the'conStitution of the~S~ate'.)~f;california;~'the · ' ~UbstitUt'ion shali~.no't~ b~'m~e ~%n~. t~6s~?'s%'c~io~', ,'i~&iuding,, '* '- ."' ~-but not hec~&rily'limited,to, sections re'ferred'to ~he exte~ibr "'~'.-~ :~E"".'.bou~da~ies'of'the 'S~ate of C,aliforn~a,~ whir& 'the'r&sult Of'-the -- ., -.,substitution wo~ld be, to,.provide, an, exemption ~r6m this .~ax with · ·-..i ,~espect t~'certain Sale~', storage, .us~ of other consdmptiQn of .. , -tangible personal.proper=y whic~ Would not otherwise be exempt :'~'. .'.'. :,~"' from th~s tax whil~ ~uch'saies, storage,- use 6r,'ether .consumption' · -'- ' -"":~emain subje~ to-.tax,'2by :the State under ~he provisions'of;.- ; . .Part 1' of Di~'isio~' ~-.Of'the Revenue a~d Tax~ti0n C~de, or tb <:~'=---lmpose thiS~-ta~-with..'r~sp~C~.to certa~h Sa!es,.storage,'~s~' .:.-or other consumption,of..tangible personal. propert~ which wo~ld~ -, not ~e-.sub~ect;t0'-t~,by:~e,State'unde~.th~-SAid-.~ovisions o'f ' "-"" .~hat C~de~ ~he sub~E~Ution, sh~ti not b~,~ad~ in'-Sectio~'6701-, ,,.. " '-~' '-' 6'~02, (excep~ in7 ~ last,'s~ence,~hereof)-, .6711, ~6715, 6787, -~-.-. ' ,'-6797 or 6828tof 't~ Revenu~ and TaxatiOn-Code,.-and ~h~ ~ubstE- . · '.' -t~ion sh~ii.~Ot be made~for th~ word"State" ih'the'-,phrase.' ': ."~et. ai~r ~ngagpd'in-,Susin~ss i~'t~is"-St~e!' in'Section.6203 or :~ , in"~he definitio~:of that phrase in'Section 6203. .- - '. - Secti'oh f~-~'. Permit not"req~ired. ' -'. Zf 'a'~e'ller~s permit has b~en~i's'sue~ t~i~. retailer "-.-:= "'under section-606? ~f~~he~Revende and ,Taxati6n Code',"&~ a~di~ ' tional seller's permit ~hall,no~ b~.requ~d ~is ordinance .... -.. Se~tion'.14~41. Exclusi0ns,l-r~'~'~ '~" -'~,'.:-. " · -- ,~, 'The~e'shall ~e_exclud~d'.fr~m,the measure of ta~-: ,.' "'-.' (~)-..~The'~mount of &ny sal~S-,or use tax .impos~ " " ' ~y the Sta~ Of California Upbn aretailOr ,: ,- -: · ,.- --?~,~ .-.- '(b) The storage, u~e.'o~ o~her consumption of - .~ tangible personal, ~roperty,'~he gross receipts from the saie of ,~hich-has been subject to Sales tax under ~'saleS and use ordihance-enacted by any city and county,"cpun{y, or ci{y, in... this State;. -. _ ' ' '~:', (g) ~,'Th~ gross receipts from saI~s'~to, anajthe 'st~ra~e,~se or other consumption of property pur~hased.'by,.-' .operators. of ~ommon carriers ~nd,Waterborne vessels to'be used, .,.or consumed in the operat~oh of such common'-carrie'rs or water- borne vessels.prihcipally outside of thislCity; "(d)' The ~'totage or use of"~'angible p~sonal property in .th~tr~nsportation, or.'transmis'sion of personsF-. proper~y 6r,communications, o~ in the generation, transmissio~ or distribution 'of'~lectficity or in the~ma~u~actdr~ trans- mission or distribution of gas in in~ra~te,.int'ers~te or ,'foraign commerc~ ..by,,public 'utilities which are regulated by the ~Ublic Utilities C0mmi'ssiOn of the State'of California.% -'~- "' (~) ~'.The' amount subject 'to ~a~.shal~l not ihclUde - ~y-sales or use tax impos'ed by the State, .of~ ~lif6rn~ Upon con'sumer' a retailer or . -. ~(b) ~.'The-sto[age, use or' 6~he~ eohsdmption 6f ~'a~gible-persona~ properrye, the ,gross, r~eipts.from the.sale o'f ~hich ha~e .beenf,subjeht to tax under a sal~.s and.use 'tax-...., Ordinance enacted'~y ~n~ ci~y'an~ county,~,or city in this' State shakl be exempt'from the,tax due under.'this'Ordinance. ,~ ...,,I. ... . (ci There a~e"e~empted from the computation of th~ =~moUnt o~, the sales.tax the gross'reCeipts from the sa.le-.. of tangible ~ersonallpr6perty.to 9peratorS of waterbOrne'vessel t6 be used or, consume~ principally outside 'the.city.i~hich the sale fs'.~de a~d directly and ex~ldsi~ely in the' carriage Qf persons 'o~ property'in-.such ~essels.'for cor~mercial bu/po~es. .- -. , - I. [d)'" ' The. storage, use] - o~ 0t~r. c0nsumptio~/ tangible'perSonal property purchased by 0peB~to~sl.of waterborne ~essels ahd'uSea 0~· consumed by'buch opera~0~s ~irectly. and' exclusively in the ~arri'ag~ of p~rsons or properrye=of.such vessels for commercial purposes is e~empt~d from. the.~use tax~ · '- ' '(~) ~here are exempted from tb~-compu~ation?~o~ the amount.,laf~khe ~ales-taxi.the gloss re~eiptb.-from'the-sale of tangible. personal property.~'~o'yoperators ofai~c~aft to be used or'cOnsumed principally outside·"6he city _in-which= the.sale.-is made and directly and eXclhsivel~,'ip.the,Use.of such aircraft' .,as common carriers'of persons or p;Operty. under the' authority ' 6f the-laws of this S~ate,,,the United 'Sta~e.s '. go~ernmeht~ .-, '~. Sec'tion~'~36B ~d-i16'366~f 0~ t~e kevenue~ ~d Taxa~i6n. C~d~ ~e . sto~a~g,~ us~ '6~]~o't~e~ hon~um~tio6 'Qf" ~an~ibf~ 'berSo~al ~r6perty .purchased.by operators of aircraft and used,or',consumed'by such 6perators ~iregtly .and-~eXFl~si~,ely-in~th~,.use '0f-Sudh ~ai~c~af~ as ~o~nmon car~ier~ ~Of ~ers0ns'-or prop~rtg"fbr hire .Qr cornpen- . .... :s~tiOn' under a c~rtificate]of pubiic con~%~i%FCe'a~d Hecessit9- . t t aw issued pursuan to hell s'of thls.'State,'the Un~ted'States- ."'~.or any~fOreign.~overn~ent.ls exempted from the use'tax. -" ' =4'-' . :. Section 14-~3. Enjoini~g, collection fdrbidden; . _ - t...~ No injunction' or writ' of mandate~ br other legal ., . or eqditable pro~ess shall issue in 'any suit;' 'aCtion or p.ro- ceed~ng in any. ~ourt against the State or-,this. City, or', against" '~' " ' ~i. 'i any officer of~ 'the. ~tate. or~this City~ I~. prev~n't.or enjoin . the collection unde~ thib Ordinance, or:Part ~1.5 o~ 'DiviSion{~, o~ 'the Revenue' ~nd Tax~tioh ,Code ~ so fa~ ~s ~.~ppflcabie', ~ ~{~ ~y t~ o~ any ~0Unt of.t~ ~qUired to.'be ~611~te~'. ', ~ ~ ' ' "-~ ' -" ' 'Secti0h'-2:' 'From'ands,after the.o~era~f~e,d~te ~ this · - ~ ordin~ce, Article',II of Cha~er':14'~of th~'sa~atbga City Code ,~. : . (Sections '14~, throu'~' 14~10)y shall .be ~nOpe~ive (b~t no~ ~ .- re~ealed) ~'~d shall ~remain~fH~perat~ve and .Supe~eded~by. this. ,~ Ar~idle IV-fO~' all,periods '0f time' (but not 'othe~is~')"that this'ordin~be i~ operative i~ '~cord With-Sectio~ 14-32 t~..SaratOga city Code' hereinabove adopted'. -~,. - ~ -.~ .... '-" -~ f ~' ~," .fi' ;~ - '~ ~ =- ""C' ,"-'.' ' ? ~' ' :.': · ' " ':- "' ',' '~ ,'xIf.~'Section, Subs'ection, Sent~nce,='Clau~e or - "= ~.. ~ phr&~e.of thi~'.ordin'~'is' ~or ~y reason held by~'a,coUrt of, -:.- " competent jurisdiction 'to/beLin~alid, ~u~h ~ecision shall not · --'affOct the validity'of the' remaznzng portitofis of this or~inancel . The City-CQuncil of'the Cit~ Qf Saratoga.fiereby de~la~es that .,.., · .-- . it ~ould h'&ve' ~'~ssed .this ordnance ' ~d" each se~tiofi; . subjection, "/ '~: _ sentence ,, ~la~s~ ~"phra~' ~hereof; irrespective .of'the facC~ - t~at ~y/one' or~mo~e; section'~, subse&e~ons, sentences, ck'ause~'-, "-' :: ',or phrases b~".held ,invarid or ~constit~tiOnai.- " .... ~' S~ction ~: - c~" ads ~ .... ~ . . .. .'. · . . . F ~-~'~ . his a ' ifi %' " ' "' 'T ' 6~dln' rice is ~ ord~nan~6"reIat -tO ' '~ . '~or th~ usu~l',and .currefit. expenses of' the'City. '. It' is an ¢ - ,.. '-urgency ordin~ce affecting;, ~d 'for the' imediate preserva- -' : '~i~'of,-'the' public health, peace~ 'safeey'and~wei;fare~- '~nd . ,~'. ",:..".- ~h~ same. shall b~ and become' effective i~edi'~tefy Upon the. ~ "' . . ,'.date of ,its-pasSage, and .~dOpt'ionj althohgh 'the s~e .shall no~. .... , be' ~e~ative .other the.as he~einabOve set"for~h in t~is~ ' .... .,. 'o~din~a~ ~'d in ~Article Iv ad~pted7 ~ereby. TH~ 'fac~s con= ' "~' ~:" stitutln'g.such u~e~cy ~d emergency are as'-follows: : ,-~ ' ~' - The City-must act~ ~mediataly-to enaOt this ordih~ce zbecau'se'of 'th~ thr~atehed expiration of ~h& s~ta c,la~a,Co~ty.. uwifom Sale~~ and Use T~ Ordin.ance, which "in turn ~s caused ~' ' by' the serious~ threat of .one or more cities in t~s County -: withdrawing from their present cooperative. agreement ~and ~ position withrsaid S~ta Clara Count~, .and fdrther beca~s~ ' "..-'- ' ,of' {he constitUtiOnal a~en~en[ cornonly ho~"'as. 'the ':Jarvis- -' ' "' G~ .Initiative (Propob~t-ion .13) which, ~f effedt~e .~t ~11,' ' will ~0 into effect ~d,be operaeive on July 1, 1.978. "" -The above ~d .foregoing 0rdi~ce was introdUOed"~}~djo~ed re~i~ mee~'ing' of the City' eo~eil of ~the ,City of Saratoga - . held on the-' h~Ith/-].d~y.ofl- 'Juna , 1978, .as :,~' urgency~ and ~merg~ndy measure} .~d was .thereafter ,pasSe~' ~nd adopted'.'~y' ..~ said CUunc~%~g~2~aid da~e' ~y {he follOwin~ 'vote:. -- ~ ;~;4 :' ;~ ~ :':" ' -5- beputy City Cl~rk g Oate~