HomeMy WebLinkAboutOrdinances_1565_CCv0001.pdf ORDINANCE NO. 1565
AN ORDINANCE OF THE CITY OF REDLANDS IMPOSING A SALES AND USE TAX
TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION„ PROVIDING
PENALTIES FOR VIOLATIONS, AMENDING THE REDLANDS ORDINANCE CODEC,
AND RESCINDING ORDINANCES 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 20 RATE. The rate of sales tax and use tax imposed
by this ordinance shall be 1%0
Section 3 , OPERATIVE DATE. This ordinance shall be opera-
tive on January 1, 1976.
Section 4. PURPOSED The 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 ordinance which com-
plies 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 incor-
porates 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 Taxa-
tion. Code;
(c) To adopt a sales and use tax ordnance which im-
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 az.d 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 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 76 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 oder rules and
regulations to be prescribed and adopted by the State Board of
Equalizat:-on
Section $o USE TAX. An excise tax is hereby imposed on the
storage, use or other conswTpt.ion 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 Lnclude 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 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.
ere-ina
Section loo 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 °-
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(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 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 ordinances
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 upon 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 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 af-
fected thereby.
Ordinance No. 1565 m
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A
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, 19760
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-.
or of the City df Redlands
Ci erk
APPROVED FOR FORM:
City Attorney
I, Peggy A. Moseley, City Clerk, City of Redlands, hereby
certify that the foregoing ordinance was duly adopted 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
Cit rk, Cit of R ands
Ordinance No. 1565
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