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HomeMy WebLinkAboutContracts & Agreements_4-1956GEORGE R. REILLY FIRST DISTRICT, SAN FRANCISCO JAMES H. QUINN SECOND DISTRICT. OAK%AND PAUL R. LEAKE THIRD DISTRICT. WOODLAND ROBERT E. MCDAVlD FOURTH DISTRICT. LOS ANGELES ROBERT C. KIRKWOOD. CONTROLLER SACRAMENTO ❑IXWELL L. PIERCE. SECRETARY OFFICE OF STATE BOARD OF EQUALIZATION STATE OF CALIFORNIA 1020 ICI STREET SACRAMENTO July 3, 1956 SALES TAX DIVISION HARRY L. SAY ADMINISTRATOR W. T. DENNY ASSISTANT ADMINISTRATOR E. H. STETSON TAX coD NS EL H. A. DICKSON PRINCIPAL AUDITOR MAIL ADDRESS: P. O. BOX 1799 SACRAMENTO B. CALIFORNIA City of Redlands City Hall Orange and Vine Streets Redlands, California In REPLY REFER To: Gentlemen: State Administration of Local Salep- and Use Taxes Here is your copy of our Agreement for administration of City Ordinance No. 1021, as amended by City Ordinance No. 1027 (Uniform Local Sales and Use Tax), Executed on behalf of this Board, the enclosure has been approved by the Department of Finance as of June 28, 1956, and was returned to us by that office yesterday. It became operative on July 1, 1956, when the City Ordinance went into effect. This is possible because San Bernardino County has become a conforming county through similar procedure. We are sending Redlands retailers a letter telling them that we have entered into this contract with the City and that they will be expected to pay a if local tax in addition to the 3% State tax. We have also told the retailers that when forms are sent for sales tax returns for periods after July 1, provision will be made for them to add the local tax to the remittance that will cover their State tax liability. Since the City Ordinance imposes a tax of .9 of 1%7 10% of the 1% local tax will be remitted by us to the County with the remainder going to the City. Since most retailers pay taxes quarterly,collections available in October based on July business, as well as those available in November based on August business, will be relatively small. In December payments made for the quarter ending September 30 should produce substantially larger remittances to the City. The same cycle will be repeated every three months. In conformity with our Agreement, 1.7% of the collections will be deducted to cover administrative expense. We are happy to have this opportunity to be of service to the City of Redlands. Sincerely you s, DLP:hm SECRETARY Enc. City of AGREEMENT FOR STATE ADMINISTRATION OF LOCAL SALES AIND USE TAXES To carry out Part 1.5 of Division 2 of the Revenue and Taxation Code and the sales and use tax ordinance of the City hereinabove designated, herein- after called the City, copy of which ordinance is attached hereto, the City and the State Board of Equalization, hereinafter called the Board, do agree as follows: ARTICLE I DEFINITIONS Unless the context requires otherwise, wherever the following terms appear in this Agreement they shall be interpreted to mean the following: 1. "Local Takes" shall mean the sales and use taxes, penalties, and in- terest imposed by the City under an ordinance which complies with Part 1.5, Division 2, of the Revenue and Taxation Code. 2. "Conforming Taxing Jurisdiction" shall mean any county, city, or city and county of this State which has adopted a sales and use tax ordinance of the kind described in Part 1.5 of Division 2 of the Revenue and Taxation Code and which has entered into a contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance. 3. "City Ordinance" shall mean the Uniform City Sales and Use Tax Ordi- nance attached hereto, as amended from time to time. ARTICLE II ADMINISTRATION AND COLLECTION OF LOCAL TAXES A. Administration. The Board and the City agree that the Board shall perform exclusively all functions incident to the administration and operation of the City ordinance. B. Other applicable laws. The City agrees that all provisions of law applicable to the administration and operation of the State Sales and Use Tax Law shall be applicable to the administration and operation of the City ordi- nance and that money collected pursuant to the City ordinance may be deposited in the State Treasury to the credit of the Retail Sales Tax Fund and may be drawn from that Fund for the purpose of making refunds, for the purpose of compensating and reimbursing the Board pursuant to Article IV of this Agree- ment and for the purpose of transmitting to the City the amount to which the City is entitled. C. Transmittal of money. Except as otherwise provided herein, all local taxes collected under the provisions of the City ordinance shall be transmitted to the City monthly beginning in the fourth month following the effective date of this Agreement. A statement shall be furnished indicating the amount with- held pursuant to Article IV of this Agreement. s_527 D. Rules. The Board shall prescribe and adopt such rules and regulations as in its judgment are necessary or desirable for the administration and opera- tion of the City ordinance and the distribution of the local taxes collected thereunder. E. 'reference. Unless the payor instructs otherwise and except as other- wise provided in this Agreement, the Board shall give no preference in applying money received for sales and use taxes owed by a taxpayer but shall apply all monies collected to the satisfaction of the claims of the State and the claims of the City as their interests appear. F. Security. The Board agrees that any security which it hereafter re- quires to be furnished under the State Sales and Use Tax Law will be upon such terms that it also will be available for the payment of the claims of the City for local taxes owing to it as its interest appears. The Board shall not be required to change the terms of any security now held by it and the City shall not participate in any'security now held by the Board. G. Dames of sellers. The Board agrees to furnish the names, addresses, account numbers, and the business classification codes of all sellers holding sellers' permits within the City. H. Records of the Board. Subject to executive approval under Section 7056 of the Revenue.and Taxation Code, the Board agrees to permit authorized personnel of the City to examine the records and procedures of the Board con- cerning taxpayers subject to the City ordinance. I. City tax rate. The City agrees that any change in the rate of its conforming local sales and use tax will be made effective at the beginning of a calendar quarter and that it will give the Board at least two months' notice thereof and that it will also give notice to the Board of Supervisors of the County in which the City lies. J. Annexation. The City agrees that the Board shall not be required to give effect to an annexation, for the purpose of collecting and distributing city sales and use taxes, earlier than the first day of the calendar quarter which commences not less than two months after notice to the Board. The notice shall include the address of the property nearest to the extended city bound- ary on every street crossing that boundary. ARTICLE III ALLOCATION OF TAX A. Deficiency determination. All local taxes collected as a result of determinations or billings made by the Board, and all amounts refunded or credited may be distributed or charged to the respective conforming taxing jurisdictions in the same ratio as the taxpayer's self -declared local tax for the period for which the determination, billing, refund, or credit applies. B. allocation. When the local tax is collected from or refunded or cred- ited to the following: (1) Retailers having traveling sellers' permits or certificates of authority to collect use tax issued by the Board; S- 527 ( 2. 56 ) - 2 - (2) Persons regarded by the Board as retailers pursuant to Section 6015 of the Revenue and Taxation Code; (3) Persons for whom no continuing account number was active at the date of payment; or (4) Other retailers or purchasers having no permanent place of busi- ness within the State as determined by the Board; or when the local tax is collected by way of deduction from refunds of motor vehicle fuel license taxes, the Board may distribute or charge such local tax to all conforming taxing jurisdictions in the county in which the sale or use occurred using the ratios reflected by the distribution of taxes collected from all other taxpayers in that county. To the extent that this cannot be done in a manner consistent with the economic and efficient performance of the duties of the Board under the Revenue and Taxation Code and the provisions of this Agreement, the Board may distribute or charge such local tax to all conforming taxing jurisdictions of this State using the ratios reflected by the distribution of taxes collected from all other taxpayers in the State. C. Motor Vehicles. For the purposes of the foregoing allocation with respect to vehicles required to be registered under the Vehicle Code, the ad- dress of the registered owner appearing upon the application for registration may be used by the Board in determining the county of use. ARTICLE IV COMPENSATION A. Numerator. The cost of administering Parts 1 and 1.5 of Division 2 of the Revenue and Taxation Code and the conforming local sales and use tax ordinances for the 1956-57 and succeeding fiscal years, respectively, shall be determined in the manner herein set forth. Such cost shall include costs incurred by the Board and by other State agencies, including but not limited to the Attorney General, the State Controller, the State Personnel Board, the State Treasurer, and the Department of Finance. Such cost is referred to as "the administrative cost". B. Denominator. The amounts transferred during the 1956-57 and succeed- ing fiscal years, respectively, from the Retail Sales Tax Fund to conforming taxing jurisdictions and to the General Fund of the State, pursuant to Section 7102 of the Revenue and Taxation Code, together with amounts withheld pursuant to this Article of this Agreement, shall be determined. Such amounts are re- ferred to as "the tax distributed". C. Hatio. The administrative cost for the fiscal year shall be compared to the tax distributed during the fiscal year and a percentage computed. Such percentage shall be rounded off to the nearest one hundredth of one percent. This percentage is referred to as "the actual cost percentage" for the fiscal year. The actual cost percentage computed for the most recent fiscal year is referred to as "the tentative cost percentage". D. Compensation. From the amounts otherwise available for distribution to the City during a fiscal year, the Board is entitled to the actual cost percentage of such amounts as compensation to the Board and reimbursement: to S-527 (2.56) - 3 - it for the cost of rendering the service of administering the City ordinance. There shall be withheld from amounts collected for the City the tentative cost percentage of such amounts. When the actual cost percentage for a fiscal year has been computed, the amounts which should have been withheld shall be deter- mined. If these amounts are less than those withheld using a tentative cost percentage, the excess shall be included in the next distribution of money to the City; if more, the deficiency shall be withheld from the next distribution to the City. E. Computation and notification. The costs and percentages required by this Article shall be computed by the Board and approved by the Department of Finance. The Board will notify the City of the results of its computations at least fifteen days before they are submitted to the Department of Finance for approval. The tentative cost percentage shall be 1.70% until the actual cost percentage for the.1956-57 fiscal year is- computed. ARTICLE V MISCELLANEOUS PROVISIONS A. Communications. Communications and notices may be sent by first-class United States Mail. A notification is complete when deposited in the mail. Communications and notices to be sent to the Board shall be addressed to: State Board of Equalization Sacramento 8, California Attention: Secretary Communications and notices to be sent to the City shall be addressed to: City of Redlands City Hall Orange and Vine Streets Redlands, California B. Term. The date of this Agreement is the date on which it is approved by the State Department of Finance. The Agreement shall take effect on the first day of the calendar quarter next succeeding the date of such approval, but in no case before the operative date of the City ordinance, nor on a day S-527 (2.56) - 4 - I 4 other than the first day of a calendar quarter. This Agreement shall con- tinue until September 30, 1957, and shall thereafter be renewed automatically from year to year unless one of the parties gives written notice of termina- tion at least two months before the end of the term. ATTEST: C i t`r er STATE, BOARD OF EQ � LIZATION A4'-'X�u E3y Secretary CITY 0 REDLANDS (Signature on this line) Donald S. C. Anderson (Type naue here) IMPORTANT INSTRUCTIONS Mayor (Type title here) 1. Insert name of the City at top of page 1; insert addrur,s for communications and notices to City in Section A, Article V. 2. Sign five copies of the Agreement, sending all of them to the Secretary, State Board of Equalization, Sacramento S, California. (If the City desires to keep a file copy of the Agreement, an additional copy should be prepared for that purpose.) 3. Attach to each copy of the Agreement sent to the Board, a certified copy of the City Sales and Use Tax Ordinance, also attach to each copy a certified copy of the order, motioh or resolution of the City Council authorizing the execution of the Agreement. Explanation When an Agreement is transmitted in accordance with the foregoing instructions, it will be executed on behalf of the Board and submitted to the State Department of Finance for approval. When approved, one copy will be returned to the City with endorsement of approval. If a copy has been retained by the City, it may then b the approved copy. DEPARTMENT OF F HAINCE jUN 2 1100 S-527 (2-5&) 5 N M. P lRCE, Director ini;T olf n ,.-_ CHAPTER 14 FISCAL MATTERS Article 141. Contracts. Article 142. Claims: Warrants. ART IC LE 141 C ONTRACTS ljll. SIONING: ATTESTATI91. All contracts authorized or awarded by the City Council shall be signed by the Mayor, and attested by the City Clerk for and on behalf of the City, »nless otherwise provided by law or by the Council. (788:57:1) I, Harry R, Whaley, City Clerk of the City of Redlands, California, REREBY CERTIFY tre above to be a true and correct copy of Article 141, Section 144, Chapter 14 of the Redlands Ord.inan.ce Code, adopted by the City Council of the City of Redlands, California, at a regular meeting thereof, held at 7 o'clock P. M. on the 7th day of June, 1955• Harry R a ey,Ti-ty Clerk( 0;11)'INAKCE NO. 1027 AN ORDINANCE AMaj-DING GROINANCE NO. 1021 EMITUD '4AN ORDINANCE OF THE CITY OF RIEDLANDS, I A CITY SAL&S AND UBB TAX; PROVIDING FaR M PERFUfflIldiNCE BY TIE `FATE B01VID OF EQUALI?.A.TION OF All FLJ%tCTJONS 1,1jGjDEN'-T TO TIE ADMINISTRATICHp OF,:RATION AND GOLLS-0-TION OF Ta GALES IWD M-Z TAX W,4MY I 3gSUSPWMINCT' TIL,,,' PROVISIONS OF 014,DLNzViokao& 936 AND 937 (Ri�aw oRDIN coDri, S ,, CH 24 AND 25)� DURING SUCH TIIE' AS TIUS OMI N 1110E 1S OPERATIVE- AND P13,0VI'DINCT PIENALTIE S FO"% 1710LATIOUS Tiffi_U,0F.ff P The City Council of the City of Redz does ordain as follows: SECTION QNS.- Section 2 (e) of Ordinance two. 1021 is hereby amended to read as follows; SECTION TWO: section 4 (a) (1) of Ordinance No. 1021 is hereby amended to read as follows: "For the privilege sus selling tangible personal property at retail a tax is he-eby imposed upon all retailers in the city at the rate of nine - tenths of one per cent (rfllo of 1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of on and after the operative date of this ordinmce.11 aEC`11Section 5 (a) of Ordinance No. 1,021 is hereby amended to read as follows: SECTION FOUR: This Ordinance provIdes a tax levy for current city expenses and shall take effect immediately. Mayor of thi City of Redlands., California AT '" T Hara R. WhalgZ� City Clerk I hereby certify that the foregoing ordiva nee was adopted by the City Council of the City of Redlands, at a regular meeting thereof,, held on the 1h day of June,, 1956,by the following vote: AY * Councilmen Hooper, Wilson 17WLS None Councilman Romo and Mayor - APPROVED FQ1 FO&14-. E. F. Taylor City Attorney and Mayor Pro -test Lamm An de rs on Harry R. Whaley city Clerk REMOTION EsOTION a? TL xTY tp,a=01„.0, x.I-E GIT r OF HE,S ALLWATING ti PORTION OF TAXES stTRAO TY 5 _„NBERNARD"NO Vam:' <l CA Pa. TAmy CTAY WENNTURF MD. Onmotion of N oyma y.iman � � duly'socanded to ;.YtRt -'�S the County � `''i-,py�'r. y-'.fl'''b y-i "MnWl }��5ubo intends �d t�'mF' ?»��•Rtii%c4N a f'+11-• A,a.x R C,Sn: van `a:.: � W ..i'$:y ::R ��' d. ygP C„!..4'. �=gexi � Y..4 'M &. S'✓wW .n.. b�b"�. ° .�::A MOM Sales and Use Tax itw 3,az:nfre a',�ursiiwnt to the Bwd. "�zt ^w' ,»w.k:?i" Tr,,aLT1'orr%. Local Zalos and Use Tax Law; and ;;„„ q$ i. ++- gvq�h`�� s . � �.&..,..a,_. S V 'fit s the sense f the �.� [ city 9yP .. cooperate ��-y�ge� G , y't"�i ` �+ l o � �:. p 7 ka`dt : w�.mfia �di'n G,a that the city . of Redlands.shall "Lv`:-. wL.l c'H:P 4.k',Sr a4a'e with ��e County of San lortardtno and other cities in allocating a portion of Wes collected within in this Gity ty the Gounty of San MrsardinQ for its zaplthl outlay expenditure A ths.01ty Council of the. City of R661ands will enact an ordhance pulnuant to the Bradley -Burns Uniform LOW Met and Use Tax Lam Qf imnosing a one per eent tax yvrava t to Qe prcvislonsof € a I." Q f DW1,310n, 2 of t '-'ie enue and Taxation Code of tha Otate & California and providing tor aa 511ocation tc� tae County of ten per cent of the taxes so 0allected within s."-.e My of Rodianda far t5e w 4 unty' a apl tai outlay Fund; and. qa, RESOLVED �y`�g Mat t said �y ordinance r d y ,zwn aE .: w«a rw rr < 4.:t:. h..a}>: � ,�+c.'-': d k i.e.,u »,� v.¢ eLi'. �� «n'�.d:m:F 6r^..n ne+r bk w3 '�k� ,1._ ...:[. W�a ti�� ns � � �"'�.Y �4 �i�i' d shall provide ;,. .Fro $, ' that the allocatiOn of the Cityls shareshall be for a trial period of f l fthen. Months from the effective date f d � tMe theallocation o `en per aent ! be oubj ct to negotiation; vzl�Jl BE M FURTHER RE30LVID that said ordinance of the City of Redlands, k`t- p:d 0a a tax levy for the ?e.u?,l e.ur"ex,w't xw'n�ra�%e of SCIZT140 00, 826 1t:v.StU?TICV AUTHCHIZING THE HAW tF TEE CITY CF REDLANDS TO B=UTE AN AGIRUIEENLA-I N'T FCR STATE ADNIFISTRATICK G 14CAL SAILS XKD USE TAB NBERZkS# the Gify Couneil of the ClAy of Redlands has adopted Ordinance No* 1021 entitladt "AK GRDINAW OF THE C171 CF REDWDS* IMFQdXKG A CITY SA AND USE TAX; FRCR IDINO FOR THE FERFURNARGE DI THE STATE Bc D V EQUALIZATION GV ALL YUNCTIONS 0WRENT TO TEE ADMUCK&TIONp CTERATXAN ADD CMECTICK QF THE SATES AND USE TAX HEW= Ili 5601 SUSPOIDING THE UVISlS KS U' ORDINANCES W. 936 Ater 937 JKLAMD5 WINAN01 CCOEO CRAPTEaS 24 AMD 254 DURIM0 SUCH TI& AS THIS DI- NANCE IS CPRTIVEi AND PROVIDI C PUNAITIES FCK VIMATIEKS TH&KEWS. � HRURAS O as ev? dwaced by the aaopti.an of Ordinance 1, 1021, tbo G i vy Council of the Ci.tw of RadlaAds desires that the Bales and use tax provided tberesi n shall be: admInisterod and collected by the Mate Board of 1;qualization i.i'i accor- dance with the existaZ statutory and adudnistratliv prveedures followed by the State Board of Qualliattanj BE IT HEKIBI &WVa,D 1 3EGTICN 1. That the City Council of the City of aedlands apyrcctes the e xacutirm with the State B=-d of Lqualizati on of an "Agreement i or 8tatsAdmini- stration of local Sales and Use Taxes"* to carry swat Punt 1..5 of Division 2 of the havenue aad Taxatiaa Code and Ond.inance No* 1026* the galas and use 'max ordinance of the City of laE'dso SECTION 2• The Mayor of Lhe City of Redlands is hereby, authorized# aza-- pig and d ract od to execute Bald agosoment for and an behalf of said City and the execution oX said AgreaMent is heir ratified. A: i+ i s i t SIOX .i AND kPiR ED this j dgy of 1150 � oT me y ZY Redland.s. CaIVoWa ATTIST t .,; Wt.. e, " Ai'PAF,VND FC& FtfHt EDWARD F. TAYLDR city Gwrk ity ROVI-Ip ADO:'TED$ 31GRED AND APPROVED this iS .- day of � 19564 Donald S. C. Anderson ;MA vor OF the MTa Redlandat California A EZIT A ,')ROVED City Attorney I. UercrSr R. kVW@ g City Clark of the City, of R.WLandSq California, Ct3 ,r S, ,IMT C3RTIn thatsthe foreeoing resolution wru3 duly adopted by the City Co =jI or the City of Redlands at ReWlar jic ati� thereof held on the 15th day of 74my 1956, by the following roteso Alyea-. Go=oi3man Cabun$ amo, SSAIsen and Mayor Anderson N061s a 17'one Absent-. Counei lm a M orlau 1 tin nm %ia art oit ORDIE N C N O . 1021 TAX; PROVIDING FOR :SHE PERFORMANCE BY THE STATE BOARD Off, EQUALIZATION COL— LECTION OF THE SALESAND ISE S.i9X HEREBY IMPOSED; SUSPE D1 G THE RO— °H. CHAPTERS Z' AU a 25, DURING SUCH TIME E S THIS ORDINANCE IS OPERATIVE; AND PROVIDING PENALTIESFOR VIOLATIONS THEREOF. The City Council of the City of Redlands does ordain as follows: Section 1. SHORT TITLE. This ord1nance shall be known as the Uniform Local Sales and Usa.Tax Ordinance of the City of Redlands. Section 2. PURPOSE. The Cite Council of the City of Redlands hereby declares that this ordinance is adopted to achieve the following, among other, pupposes, and directs that the provisions hereof" be interpreted in carder to accomplish these purposes; (a) To adapt asales and use to ordinanoe which complies with the requirements and, limitations contained in Part 1.5 of Divi- sion 2 of the Revenue and Taxation Code of the State of California; () To adopt a. saes and use ta. x ordinance which incor- porates provisions identical to those of the Sales and use Tax La. of the State of Callfornla insofar as those provisions are not i .- con ist nt with the requIremeits and limitations contained in Fart 1.5 of Divislon 2 of the said Revenue and Taxation Code; and use WE ordinance which imposes one per cant (1 ) tam and provides a measure therefor that can be administergd and collected by the State Board of Equalization i.4 a maDner that adaptsitself as ful17 as practical to, and requires the least as i l deviation from, the exiating statutory and administra- tive proaedures followed by the State Board ;of Equalization in ad- ministering and collecting the California State Sales and The Taxes; (d.) To adopt a sales and nse tax ordinance which can b administered In manner that will, to the degree possible cony st nt ijj the provisionz of Part 1.5 of Division 2 of tbe said Reveni7e and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time .ini iz the burden of record keeping upon persons subject to taxation under the provizions of this ordinance; (e) To adopt a sales and rze.laz ordinance which can be administered in a manner that will exclude the receipts of particular sales.from the mealure of the le ta. posed by this City which have been izol d d in the measure of the -sales tax imposed bar any other city and county, county other than the ccurty in hich this cityls iqc.st Qj7gar cA in this State, and avoid imposing use tax on the storage, use or other consumption of tangible personal pro- perty n, t: i My when the grojoraceipts foam the sate of, or the use off, teat ; ca rt 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 elty in this State, pursuant to a. sales and use to K ordinance n ct d . imd. r the provisions of Part 1.5 of Division 2 of the said0evenue and.Taxation Cade. Seation 3. OPERATIVE DATE. CONTRACT WITH E. This ordinance shall become operative can July 1, 1956, and prior thereto this City shall contract wi.t4 the StateBoard of Equalization t 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 Equalization, as above set forth, prior to April It 1956, this ordinance shall not be operative until the first day of the first calendar quarter followinz- 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 Uhiform Local Sales and Use Tax Ordinance of the County of San Bernardino. Motion 4. SALES TAX. (a) (1) For tie privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the city at the rate of one per cent (1%) Of the gross receipts Of the retailer from, the sale of all tangible personal property sold at re- tail in the City of Redlands on and after the operative date of this ordinance. (2) For the proposes 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 de- livered Q the retailer or his agent to an out-of-state destination on to a common Mrbiep for delivery to an out-of-state destination. Delivery charges shall be included in the gross receipts by which the tax,is measured, regardless of the place to whieb delivery is made, when such 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 Yusiness in the State of California, or has more than one place of business, the place or places at which retail sales are consumnated shall be as determined under rules and regu- lations prescribed and adopted by the Board of Equalization. -jit- -Meept as hereinafter provided, and except insofar as they are inconsistent with Me provisions of Part 1.5 of Division 2 of the'said Revenue and Taxation Code, all of the provisions of Fact of Division 2 of said Code, as sKended and in force and effect on April 1, 1956, applicable to sales taxesarehereby adopted and made apart of this section as thou§a fully sit forth herein. (2) Wherever, and to the extent that, in Part I of Divi- sion 2 of the said Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the City of Redlands sball be substituted therefor. Nothing in this subdivision shall be deemedto require the substitution of the name of the City of Redlands for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the Mate Board of Equalization, or the name of the State Treasury, or of the Constitation 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 oT against tha MY Or M agency thereof, rather than by or against the State BoArd of Equalization, in performing the functions ipcident to the-adminip,ration or operation of this ordinanze; and neither shall the substitution be deemed to have been made in those sections, incloding, but ,nest necessarily limited to, seatiorns refprring to the exterior boundaries of the State of California, where the result of the substitution would be to provide an exemption from this tax while those gross receipts remain subject to tax by the State imder the provisions of Part I of Division 2 of the said Revenue and.Taxa- tiore Code; nor to impose this tam with respect to certain gross re- ceipts which would not be subliest to tax by the State under the said provisions of that Code; and, in addition, the nane of the City stall not be substituted for that of the State in sections 6701, 6702 (ezoo ' pt in the last sentence thereof), 67110 6715, 6737, 6797 and 6828 of - the said Revenue and Taxation Code as adopted.. -2- (3) If a seller's Permit has been issued to a retailer under Section 6068 of the said Revenue and Taxation Cade, an addi- tional seller's permit shall not be required by reason of this section. (4) There shall be excluded from the gross recelptz by which the tax is measured: (i) The amount of any sales or use tax imposed by the Vate of California upon a retailer or consumer. (ii) Receipts from the sale of tangible personal property upon wbich a sales or use tax has become due by reason of the same transaction to any other cit7 and county, colmty other then the county in which this city is located, or city in this State under a sales or use tax ordinance en- acted by that city and county, county other than the county in which this cit7 is located, or cit7 in this State in accordance with Part 1.5 of Division 2 of the said Revenue and Taxation Code. (i.ii) Receipts fOOM sales to Operators of common carrier and waterborne vessels of property to be used or consumed in the operation of Such common caTriers or waterborne vessels principally outside of this City. Section 5. USE TAX. (a) An excise tax is hereby imposed on the storage, use op other consumption in the City of Redlands of tangible personal pro- perty purohased from any retailer on or after the operative date of this ordinande, fop storage, use or other coasumption in the city at the rate of one per cent (1%) of the sales price of the property. sal ps. price shall include dvliver7 qharges when su.ch charges are s Vh dt`e`­iflWor We tax regardless' of the place to which delivePy is made. Jb) (1) Except as hereinafter provided, and except insofar 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 April 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 " extent that, In Part 1 of Divi- sion 2 of the said Revenue and Taxation Code the State of California is named or referred to as the taxing agency, tlO City of Redlands shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name Of the City of Redlands for the word "State" nhen that word is used as part of the title of the State Controller, the State Treasurer, the State Board cif Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State Of CalifoPnia; nor Hall the name of the City be substituted for that of the state in any section hen 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 on operation of this ordinance; and Wither shall the substitution be deemed to have been made In those sections, in- aluding but not necessarily 2imited to, sec"OnL referring to the exterior boundaries of the state of Califoynia, where the result of the substitution would be to provide an exemption fron this tax with res"t to certain Storage, use OP other con.sI.Imption of tangible personal Property which would not otherwise be ezempt from this tax while such storage, use or other consumption remains subject to tiz by the State under the PrOvisiOns of Part 1 of Division 2 of the said Revenue and Taxation Code, Or to MPOse this tax with respect to aer- tain storage, use or other consumption of tangible Personal property which would not be subJect to tax by the State under the said provi- sions Of thit Codn;and in addition, the name of the City shall not be substituted for that of the State In Sections 6701, 6702 (except in tYie last sentence thereof), 6711, 6715', 67372 6797 and 6L328 of the said Revenue. and Taxation Code as adopted. section: (3) There shall be exempt from the tax due up -der this (i) The 831ount of any sales or use tax inposed by the State of California UPOn a retailOv Or consunere (ii) The storage, use or other consimption of tangible personal property, the ,r osy receipts from the sale of or tjje cost of whilch has been. subject to sales or use tax under a sales or use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the said Revenue and Taxa- tion Code by any other city and county, county other than t1ae Gounty in w1aich this city is located, or city in this Mate (iii) The storage or use 01" tangib,18 Personal PrOPertY in t e trans ransportation or trans -mission of persons, property or corliMunications, or it the generation, trans fission or dis- tribution of electricity or in the manufacture, transmission or distribution of gas i_r_ intrastate, 'interstate or foreign commerce by public utilities wbich are reqtCllated by the public -Citilities Conylission of t�, 4_1 a. -e State of Galiforr (iv) The use or consund-ption of property purchased by o-perators of col:zilmon carrier and waterborne vessels to be u . sad or co sized. in the operation of such comr.non carriers or waterborne vessels principally outside the City. Section 6. A1,11ENDMIETTS. All amendments of toe said Revenue an, Taxation Code enacted subsequent to the effective- date of this 6-to the sales and use tax and which are not ordinance a inconsistert with Part 1.5 of Division 2 of the said Reve. n Taaation Code shall automatica117 beca-me a -part of this ordinance. Section 7. EI�TJOINING 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 this City, or against any officer of trio State or this City, to pre- vent oi, enjoin the collection under this ordinance, or Part 1.5 O" Division 2 of the Revenue and Tamation Code, of any tax or any amount of tax required 10 be c-ollectod. Section 6. EXISTING SALES, A11D USE TAX (,RD7-1 AECE,(S; S7211�Pl-,UDL-0. A-t the tire this ordinance goes into operation, the 7)rovisions of Ordinances Nos. 936 and 9379:Redlands Ordinance Code, Chapters 24 and 25, s'rjali be suspended and shall -not apain 'he oY" any force or effect until and, unless for any reason the, 'State Board of Eq�ialization ceases to performs the functions incident to the a&,Anistration and operation of th.e sales and use tax hereby imposed; provided, however, that if for any veason it is determined that, the City of Redlands is without power to adopt this ordinartoo, or that the State Board of Equalization � is w1gaj,,Tt power to perform the functions incident to the ad_rninil5tration and operation of the;-tamesimposed b7 teals ordinance, the provisions of Ordinances Nos. 936 and 937 shall not be deemed to bave been sus- pended, but shall be deemed to have been In full force and effect at the rate of one per cent (1%') continuously from. and after July 1, 1956. U-Pon the ceasing of the State Board of Ealialization to «erform tl,�e functions is to the achninistration and operation of t!ae taxes i-Taposed by t,?,,.is ordinance, the provisions of Ordinances Nos 936 and, 937, Redlands Ordinance Code, Chapters 24 and 2K shall main be in fizll force and effect at the rate of one per cent (1%). Nothing in this ordL.aanoe shall be construed as relieving an7 Derson wf the obligation to pay to the City cf Redlands any sales or use tax accrued and owinz by reason of the provisions of Ordinances Nos. 936 and 937 La Force anal effect prior to and including March 31, 1956. _4__ UeCti an ;�. DFN.ALTI�S. Any person violating any of the provi- sions of this ordinance shall be deemed guilty of a misdemearAox, and upon conviction thereof shall be punishable by a fine of not more than 0500.00 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. SEVERABTLITY. If any section, subsection, sen- tence, clause, phrase or ;porti.onof this ordinance, including but not limited to any exeraption, is for any reason held to be invalid or uncon- stitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The Council of the City of Redlands hereby declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase or portion. thereof, irrespective of the fact that any one or :more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional. Section 11. EFFECTIVE DATE. This ordinance, inasmuch as it provides for a tax levy for the usual current expenses of the city, shall take effect immediately. This ordinance is also an emergency ordinance affecting, and for t} e immediate preservation of, t-ae public, peace, health, safety, comfort, convenience and general welfare and the same shall therefore become effective immediately upon the final vassage and adoption thereof. The facts constituting its urgency are as follows: "The Legislature of the State of California has enacted the Bradley -Burns Uniform Local Sales and Use 'Tax .maw in order to provide for uniform administration, reporting, sales and use tax rates and collection of local sales and use taxes. The County of San Bernardino has adopted a uniform county sales and use tax ordinance. The City of Redlands must act immediately to adopt this ordinance in order to avoid double taxation of all retail transactions within this city, to prevent lace of uni- formity, and duplication of reporting and administration of State and 100a1 sales and use taxes and to enable the City of Redlands to contract with the State Doa.rd. of Equalization for -,)erformance by the Board of all of the .functions incident to the administration or operation of city sales and use taxes before July 1, 1956." Donald S. C. Anderson Mayor of the City of Redlands, Jalifornia ATTEST: City Clem I hereby certify that the foregoing ordinance was adopted by the City Co 1 of t. itSl of Redlands, at a regular ::reeting thereof, held on thezm day ooi , 1956, by the following vote AYES* =A.o *VA XWW Aad*M= NO S : W40/ ABSENT: JF" �ie city Clerk APPROVED FOR FORM: 'R t y At t o me I, Harry R. Whaley, City Clerk of the City of Redlands, California, h-EREBY CERTIFY the above to be a true and correct copy of an Ordinance adopted by the City Council. of the City of Redlands, California at a regular meeting thereof held at 2 o'clock P.M. Tuesday, the 15th day of May, 1956. Harry . Whaley City erk ORDINANCE NO, 1565 AN ORDINANCE OF THE CITY OF REDLANDS IMPOSING A SALES AND 'GSE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION, PROVIDING PENALTIES FOR VIOLATION'S, AMENDING THE REDLANDS ORDINANCE CODE, AND RESCINDING ORD!-NIANCES NO, 936, 937, 1021. AND 1256 The City Council of the City of Redlands does ordain as fol-, lows Section. 1, SHORT TITLE. This ordinance shall be known as the Uniform Local Sales and Use Tax Ordinance of the City of Redlands. Section 2, RATE. The rate of sales tax and use tax imposed by this ordinance shall be 1%. Section 3. OPERATIVE DATE, This ordinance shall be opera- tive on January 1, 1976, Section,. 4, PURPOSE, nl_e City Council of the City of Redlands hereby declares that this ordinance is adopted to achieve the fol- lowing, among other, purposes, and directs that the provisions here- of be interpreted in order to accomplish, those purposes. (a) To adopt: a sales and use tax ordin ance which com- plies with the requirements and limitations contai'. ed in- Part 1.5 of Division. 2 of the Revenue and Taxation Code; (b) To adopt a sales and use tax ordinance 4hich, incor- porates provisions identical to those of t'he Sales and Use Tax Law of the State of California insofar as those previsions are not Inconsistent with the requireme,;-ts and limitat Lons contained in Part 1.5 of Di.visio-r? 2 of -Che Revenue and Taxa- tion Code; (c) To adopt a sales a:wd use tax ordinance which i-r- poses a tax and provides a measure therefor that can be ad- ministered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable 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 California State Sales and Use Taxes; (d) To adopt a sales and use tax ordinance V i.ch can be administered in a mar-ner that will, to the degree possible consistent with the provisions of Part 1,5 of Division 2 of the Revenue and Taxation Code, minimize tree cost of collecting city sales and use taxes and at the same time minimize tie burden of record keeping upon persons subject to taxatio-n under the provisions of this ordinance. Section 5 o CONTRACT WITH STATE. Prior to the operative date this 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 this 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 following the execution of such a contract rather than the first day of the first calendar quarter following the adoption of this ordinance. Section 6. SALES TAX, 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 2 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date of this ordinance Section 7. PLACE OF SALE. For the purposes of this ordinance, 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 ages, 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 E'oard of Equalization. Section 80 USE TAX. An excise tax is h.ereby imposed on t: e ;storage, use or other consumption in this city of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in this city at the rate stated in Section 2 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 Section 9. ADOPTION OF PROVISIGNS OF STATE LAW, Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, 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 ordinance as though fully set: forth here- in. Section 10. LIMITATIONS ON ADOPTION OF STATE LAW. In adopt- ing the provisions of Part 1 of Division 2 of the Revenue and Tax- ation Code, wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor, The substitution, however, shall not be made when the Ordinance No. 1565 Page two `cord "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 of California; the substitution shall not be made 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 func- tions incident to the administration or operation of this ordi- nance; the substitution shall not be made .in those sections, in- cluding, but not necessarily 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 sales, storage, use or other con- sumption 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 Revenue and Taxation Code, or 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; the substitution shall not be made in Sections 6701, 6702 (except In the last sentence thereof), 6711, 6715, 6737, 6797-or 6828 of the Revenue and Taxation ;ode; 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 Section. 11. PERMIT NOT REQUIRED. If a seller's permit has been issued to a retailer under Section 6067 of the Revenge and Taxation Code, an additional seller's permit shall not be required by this ordinance Section 12. EXCLUSIONS AND EXEMPTIONS, (a) The amount subject to tax shall not include any sales or use tax imposed by the State of California 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 accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this State shall be exempt from the tax due under this ordinance, (c) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed 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. Ordinance No. 1565 - Page three (d) The storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property of such vessels for commercial purposes is exempted from the use tax, (e) There are exempted from the computation of the amount of the sales tax 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 suest aircraft as common carriers of persons or property under t'1-le authority of the laws of this state, the United States, or any foreign government, (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 pur- chased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such air- craft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempted from the use tax. Section 13, AMENDMENTS. All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1,5 of Division 2 of the Revenue and Taxation. Code shall automatically become a part of this ordinance. Section 14. 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 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 amount of tax required to be collected, Section. 15. PENALTIES, Any person violating any of the pro- visions of this ordinance shall be deemed guilty of a misdemeanor, and upo-n conviction thereof shall be punishable by a fine of not more than $500.00 or by imprisonment for a period of not more than six months, or by both such fine and imprisonment Section 16. SEVERABILITY. If any provision of this ordinance or t-he application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be af- fected thereby, Ordinance No. 1565 Page four Section 17. REPEAL OF OLD ORDINANCES. Ordinances No. 936, No. 937, No. 1021 and No. 1256 relating to the imposition of a Sales and Use Tax in the City of Redlands are repealed effective January 1, 1976. Section 18, EFFECTIVE DATE. This ordinance shall take ef- fect January 1, 1976. Section 19. The City Clerk shall certify to the adoption of this ordinance and shall cause the same to be published once in the Redlands Daily Facts, a newspaper of general circulation printed and published in this city. ATTEST-, APPROVED FOR FORM: City Attorney r or of the City Wf Redlands I, Peggy A. Moseley, City Clerk, City of Redlands, hereby certify that the foregoing ordinance was duly adapted by the City Council at a regular meeting thereof held on the 7th day of October, 1975 by the following vote: AYES: Councilmembers Miller, DeMirjyn, Knudsen, Grace, Mayor Cummings NOES: None ABSENT-. None Ordinance No. 1565 - Page five ORDINANCE NO. 1521 AN ORDINANCE IMPOSING A SALES AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION AND PROVIDING PENALTIES FOR VIOLATIONS The City Council of the City of REDLANDS does ordain as follows: Section 1. SHORT TITLE. This ordinance shall be known as the Uniform Local Sales and Use Tax Ordinance. Section 2. RATE. The rate of sales tax and use tax imposed by this ordinance shall be 95/100 of 1% Section 3. OPERATIVE DATE. This ordinance shall be operative on January 1, 1974. Section 4. PURPOSE. The City Council hereby declares that this ordinance 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; (b) To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax Law of the State of California 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; (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 practicable 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 California 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 ordinance Section 5. CONTRACT WITH STATE. Prior to the operative date this city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use fax ordinance; provided, that if this 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 following the execution of such a contract rather than the first day of the first calendar quarter following the adoption of this ordinance. Section 6. SALES TAX. 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 2 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date. Section 7. PLACE OF SALE. For the purposes of this ordinance, 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. B T-527-A REV. 1 (8-73) - 1 - Section 8. USE TAX. An excise tax is hereby imposed on the storage, use or other consumption in this city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this city at the rate stated in Section 2 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. Section 9. ADOPTION OF PROVISIONS OF STATE•LAW. Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxa- tion Code, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are hereby adopted and made apart of this ordinance as though fully set forth herein. Section 10. LIMITATIONS ON ADOPTION OF STATE LAW. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, wherever the State of California is named or referred to as the taxing agency, the name of this 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 of California; the substitution shall not be made 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 ordinance; the substitution shall not be made in those sections, including, but not necessarily 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 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 Revenue and Taxation Code, or 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; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxatior) 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. Section 11. PERMIT NOT REQUIRED. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller's permit shall not be required by this ordinance. Section 12. EXCLUSIONS AND EXEMPTIONS. There shall be excluded from the measure of tax: (a) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (6) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this State. (c) The gross receipts from sales to, and the storage, use or other consumption of property purchased by, operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside this city. (d) The storage or use of tangible personal property in the transportation or transmission of persons, property or communications, or in the generation, transmission or distribution of electricity or in the manu- facture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California. Section 13. EXCLUSIONS AND EXEMPTIONS. (a) The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer. BT-527-A REV. 1 (8-73) - 2- (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 accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this State shall be exempt from the tax due under this ordinance. (c) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed 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. (d) The storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property of such vessels for commercial purposes is exempted from the use tax. (e) There are exempted from the computation of the amount of the sales tax 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 this state, the United States, or any foreign government. (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 directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and neces- sity issued pursuant to the laws of this state, the United States, or any foreign government is exempted from the use tax. Section 14. APPLICATION OF PROVISIONS RELATING TO EXCLUSIONS AND EXEMPTIONS. (a) Section 13 of this ordinance -shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio for state -assessed property which is identical to the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Section 12 of this ordinance shall become inoperative. (b) In the event that Section 13 of this ordinance becomes operative and the State Board of Equaliza- tion subsequently adopts an assessment ratio for the state -assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, Section 12 of this ordinance shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time Section 13 of this ordinance shall be inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for state -assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Section 13 shall again become operative and Section 12 shall become inopera- tive. Section 15. AMENDMENTS. All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this ordinance. Section 16. 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 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 amount of tax required to be collected. Ordinance No. 1521 — BT-527-A REV. 1 (8-73) - 3 - Section 17. PENALTIES. Any person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500.00 or by imprisonment for a period pf not more than six months, or by both such fine and imprisonment. Section 18. SEVERA.BILITY. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. Section 19. REPEALS. Ordinance No. 1021 , as c3mended by Ordinance No. 1256 is hereby repealed; provided, however, that said ordinance, as amended, shall remain applicable for the purposes of the administration of said ordinance and the imposition of and the collection of tax with respect to the sales of, and the storage, use, or other consumption of tangible personal property prior to January 1, 1974,the making of refunds, effecting credits, the disposition of monies collected, and for the commencement or continuance of any action or proceeding under said ordinance. SECTION 20: This Ordinance shall be in force and take effect as provided by law. SECTION 21: The City Clerk shall certify to the passage of this ordinance and shall cause the same to be published once in the Redlands Daily Facts, a newspaper designated for that purpose. ATTEST: Cit rk APPROVED FOR FORM: s/ Edward F. Taylor City Attorney I, Peggy A. Moseley, City Clerk that the foregoing ordinance was adjourned meeting thereof on by the following vote: yor of the City of edlands of the City of Redlands, hereby certify duly adopted by the City Council at an the 2nd day of November, 1973 AYES: Councilmen Knudsen, Miller, Vice Mayor DeMirjyn NOES: None ABSENT: Councilman Sewall, Mayor Cummings City k, Ci of Re s Ordinance No. 1521 BT-527-A REV. 1 (8-73) - 4 - P ORDINANCE NO. 1256 AN ORDINANCE AMENDING ORDINANCE NO. 1021 OF THE CITY OF REDLANDS WHICH IMPOSES A CITY SALES AND USE TAX BY INCREASING SAID SALES AND USE TAX TO NINETY-FIVE ONE HUNDREDTHS OF ONE PER CENT (95/100 of lc'), AND REPEALING ORDINANCE .NO. 1072 THE CITY COUNCIL OF THE CITY OF REDLANDS DOES ORDAIN AS FOLLOWS; SECTION ONE. That Ordinance No. 1021, Section Two, Subsection (c), of the City of Redlands, is hereby amended to read as follows. (c) To adopt a sales and use tax ordinance which imposes a ninety- five one hundredths of one per cent (951100 of 1%) 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 Hoard of Equalization in administering and collecting the California State Sales and Use Taxes. SECTION TWOo That Ordinance No. 1021, Section Four, Subsection (a) (1), of the City of Redlands, is hereby amended to read as follows: (a) (1) For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate of ninety-five one hundredths of one per cent (951100 of 1%) of the gross receipts of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Redlands on and after the operative date of this ordinance. SECTION THREE: That Ordinance No. 1.021., Section Five, Subsection (a), of the City of Redlands, is hereby amended to read as follows. (a) An excise tax is hereby imposed on the storage, use or other consumption in the City of Redlands of tangible personal 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 (951100 of 1%) of the sales price of the property. The sales price shall, in- clude delivery charges when such charges are subject to State sales or use tax regardless of the place to which delivery is made. SECTION FOUR: It is hereby found and declared and determined that this ordinance is urgently required and shall take effect and be in force ;immediately after its passage and approval. SECTION FIVE: The City Clerk shall certify to the passage of this ordinance and shall cause same to be published once in the Redlands Daily Facts. S/ Waldo F. Burroughs ATTEST. Mayor of the City of Redlands City lerk ORDINANCE NO. 1256 (Continued) I hereby certify that the foregoing ordinance was adopted by the City Council, City of Redlands, at a regular meeting thereof, held on the 16th day of June 1964, by the following vote: AYES: Councilmen Wagner, Hartzell., Cummings, Mayor Burroughs NOES: None ABSENT: Councilman Martinez ZL,�Z �Z29- d-1 t yd Clerk APPROVED FOR FORM: slEdward F. Taylor City Attorney i 1 2 3 4 5 6 7 8 9 10 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 ORDINANCE NO. 1183 AN ORDINANCE TO AMEND THE UNIFORM LOCAL SALES AND USE TAX ORDINANCE The City Council of the City of does ordain as follows: REDLANDS Section 1. Section 2(e) of the Uniform Local Sales and Use Tax Ordinance (Ordinance No. 1021 ) is repealed. Section 2. Section 4(a)(2) of said ordinance is amended to read: 4(a) (2) For the purposes of this ordinance, a]I retail sales are con- summated 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 desti- nation 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 Board of Equalization. Section 3. Section 4(b)(4)(ii) of said ordinance is repealed. Section 4. Section 4 (b) (4) (iii) of said ordinance is renumbered to 4 (b) (4) (H). Section 5. Section 5(b)(2) of said ordinance is amended to read: 5(b)(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 name of this City shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of this City for the word "State" 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 Equalization, or the name of the State Treasury, or of the Constitution of the StatoofCalifornia,- nor shall the name of the City besubsti- tuted for that of the State in any section when the result of that substitution r 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 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 ordinance; and neither shall the substitution be deemed to hove been made in those sections, including but not necessarily I i m i t e d 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, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains 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 respect 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 notbe substituted for that of the State in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6$28 of the said Revenue and Taxation Code as adopted, and the name of the City shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 nor in the definition of that phrase in Section 6203. Section 6. Section 5(b) (3) (ii) of said ordinance is amended to read; 5(b)(3)(ii). The storage, use or other consumption of tangible person - of property, the grossreceipts from the sale of which has been subject to sales tax under a sales and use taxordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this State, Section 7. This ordinance shall become operative on January 1, 1962, Section B. Publication. The City Clerk shall certify to the adoption of this ordinance and cause the same to to published once in the Redlands Daily Facts, a newspaper of general circulation printe d published in this city. ATTEST: Mayor of' the Cii of Redlands 4nc £c - ity exx , �i!11"�1ifyr1ha41,-1e r h ei foregoing ordinance was adopted by the City Council of the City of Redlands at a regular meeting thereof held on the 21 day of Ngye nhpr , 1961 by the following vote AYES Councilmen Martinez, Ward, F'arroughs, Wilson, Mayor Parker NO None AFSENT None t, ORDINANCE 90. 1072 AN ORDINANCI AMENDING ORDINANCE NO. 1021 CF THE CITY OF REDLANDS ': HICH Q10SL8 A CITY S.t►LK AAD U 6 TAX BY 1NCRBASING SAID SALES AND US& TAX VROM NIAETY HUNDREDTHS OF ONE PER CENT (90/100 of 1%) TO NINETY--T70 AND ONE HALF ONE HUNDREDTHS OP ONE F OR CENT (92t/100 of 1%). FOLLOWS; TaE CITY COUNCIL OF THE CITY OF QDLANDS O,U)AIN .AS SECTION ONE: That Jrdi.nanoe No, 1021, :Section Two, Sub-- seotic �n (c) , of the City of Redlands, is hereby amended to read as fol.l aces (c) To adopt a oaleo and use tax ordinance which. ici.posea a ninety-two'and one half one hundredths of one per cent (92;5/100 of 1%) tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself a.o fully as prantical to, and requires the least possible deviation from, the existing statutory and Kdmi.nis tra;:i e pro- cedures followed by the State Board of Equalization in administering and collecting the California Kate Sales and Use Taxes. 6EC`t'ION IWO; That Ordinance No. 1.0218 Section Four, Sub -- section (a) (1), of the City of Redlands, is hereby amended to read as followe a (a) (1) For the privilege of selling tangible personal prw erty ut retail a tax is hereby imposed upon all re- tailers in the city at the rate of ninety --two and one half one hundredths of one per cent (92L/100 of 1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Redlands on and after the operative date of this ordinanceo SECTION THAKE: That Ordinance No. 1021, Section Five, Sub- section (a), of the City of Hedland.s, is hereby amended to read as foll.ows s (a) An excise tag: is hereby imposed on the storage, use or other consumption in the City of Redla.nd9 of tangible r perk3onal property purchased from any retailer on or after the operative date of this ordinance, fo.r storage, use or othor consumption in the: city at the rate of ninety-two and one half one hundredths of one r,or cent (921 f 100 of 1;>) of the sales price of the property, The: sales price shall include delivery c;har,e3 when ,3uch ch-,�.rgo - are: sub— ject to State sales or use tax regardless of tie Place to which delivery is made. SEQT1014 FOUR: This ordinance shall take effect on. the Ist day of October, 1957. � W or�of tkae (pity o � Redlunc s, Cal-ifornia ATTEST i hereby certify that the foregoing ordinance was adopted by the Gity, Council of. the City of 3ed.iands, at a_re� aklar meeting ther::of, held on the day of �- "19a'Iy- = — Vota: AYELi NOL.16 APPROVS.0 FOR FORM- IlItyAViorney �` ��