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HomeMy WebLinkAbout00038C - STATE OF CALIF SALES TAX ADMIN �G'•� s�;ram« �_'k, City of PALM SPRIT , CALIFORNIA AMENDMENT OF AGREEMENT FOR STATE ADMINISTRATION OF LOCAL SALES AND USE TAXES Whereas,the City hereinabove designated,hereinafter called the City, and the State Board of Equa➢- ization, hereinafter called the Board, have heretofore entered into an agreement for state administration of local sales and use taxes as contemplated under Part 1.5 of Division 2, of the Revenue and Taxation Code and are now desirous of amending that agreement in the manner hereinafter set forth, the City and the Board do hereby agree that such agreement shall be amended in the following particulars, to wit: Paragraph C of Article If of said Agreement is amended to read: 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 periodically as promptly as feasible. A statement shall be furnished indicating the amount withheld pur- suant to Article IV of this Agreement. The purpose of the foregoing Amendment is to conform said Agreement to a plan for accelerated transmittal of local sales tax collections as described in a letter of March 12, 1959, addressed to Mr. Richard Carpenter, Executive Director and General Counsel, League of California Cities, by DI-well L. Pierce, Secretary, State Board of Equalization. For the purposes of this Amendment this letter is incorpo- rated in said Agreement by reference as though fully set forth therein. STATE BOARD OF EQUAIElfATION CITY OF PALM SPRINGS, CALIFORNIA By By Secretary °`a„ �i nayure on Chia ' e) - DANIE1 4T.; WAGNER (Type name here) - CITY MANAGER (Type trade here) "— IMPORTANT INSTRUCTIONS 1. Insert name of the City at top of page. J 2. Sign copies of the Amendment, sending all of them to the Secretary, State Board of Equalization, Sacramento 8, California. (if the City desires to keep a file copy of the Amendment, an additional copy should be prepared on the form which has been supplied for that purpose.) 3, Attach to each copy of the Amendment sent to the Board, a certified copy of the order, motion or reso. lution of the City Council authorizing the execution of the Amendment. Explanatin➢➢ When an Amendment is submitted 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.. If a copy has been retained by the City, it may then be conformed to the approved copy. RESOLUTION NO. 5594 OF THE CITY COUNCIL OF ThE CITY OF PALM SPRINGS AUTHORIZING EXECUTION OF A142ND14ENT OF AGREENEbNT WITH STATE BOARD OF EQUALIZATION WITER AS, the City of Palm Springs has heretofore entered into an agreement with the State Board of Equalization for state administration of local sales and use ta7ces as contemplated under Part 1.5 of Division 2 of the Revenue and Taxation Code; and WHEREAS, the Director of Finance has reconnnended to this City Council that the City Manager be authorized to execute amendment of Paragraph C of Article II of the original agreement with said State Board of 'Equalization, in order to 'receive sales tax moneys more promptly after collection by the State, said amendment to read as follows: Paragraph C. Transmittal of Money. Except as otherwise provided herein, all local taxes collected under the provisions of the City Ordinance shall be I ransmitted to the City periodically as promptly as feasible. A statement shall be furnished in- dicating the amount withheld, pursuant to Article IV of this Agreement; and WEREAS, the procedure recommended appears to be in order and in the best interests of the conduct of the City' s business, NOW THEREFORE BE IT RESOLVED that, as hereinabove in Iff1EREAS clauses recited, authorization for the City Manager to execute agreement amendment. with the State Board of Equalization in order to transmit sales tax moneys to said City of Palm Springs as soon as feasible after collection by said State Board of Equalization, is hereby authorized and approved. ---000--- I hereby certify that the foregoing is a true copy of Resolution No. 5594 -._duly adopted by the City Council of the City of Palm Springs in a meeting thereof held on the 26th day of August, 1959. Deputy 4Gif' Clerk a Dated at Palm Springs, California City of Palm Springs, Calif. this 27th day of August, 1959. PAUL ASSOCIATES, INC.,(2500-4-57) STATE OF CA.LIFORIM Sales Tax Administration AGREENIEXT M. 38 •� City of PfhbT, .Sl?I l7Czaa CALIIAZ'IIIA 4 m4irU�irit2v�� AGREEMENT SOR STATU AOIMU STRATION OF LOCAL SALES AND 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 Taxes" 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. Trausmittal 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, 5- 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. Preference. 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 "or 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. Names 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. R. 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; 5- 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 C0MPHSATI0P1 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. Prom 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 12. 56 ) - 3 - • s 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 Al 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: 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 - other than the first day of a calendar quarter. This Agreement shall con- tinue until September30, 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. STATE BOARD OF EQUALIZATION r(y BY CtIrIg Secretary CITY OF PALM SPRINGS By (Signature on this lane) a. (Type name here) (Type title here) IMPORTANT INSTRUCTIONS 1. Tnsert name of the City at top of page 1; insert address 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 8, 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 Men 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 be conformed to t e approved copy. 5 ORDINANCE NO. 351 AN ORDINANCE OF THE CITY OF PALM SPRINGS, CALIFORNIA, IMPOSING A CITY. SALES AND USE TAX,'PROVIDING FOR THE PERFORMANCE BY THE STATE BOARD OF EQUALIZATION OF ALL FUNCTIONS INCIDENT TO THE ADMINISTRATION, OPERATION AS COLLECTION OF THE SALES AND USE TAX HEREBY IMPOSED; SUSPENDING THE PROVISIONS OF .AR.'nCLES 28 AND 28.1 OF THE "PALM SPRINGS ORDINANCE CODEN ➢URING SUC9 TINE AS THIS ORDINANCE IS OPERATIVE; AND PROVIDING PENALTIES FOR VIOLATIONS THEREOF. THE CITY COUNCIL OF THE CITY OF PALM SPRINGS,CALIFORNIA, DOES ORDAIN .AS FOLLOWS: SECTION 1. SHORT 'TITLE. This ordinance shall be known as the Uniform Local Sales and Use Tax Ordinance of the City of Pam Springs. SECTION 2. PURPOSE. The City Council of the City of Palm Springs hereby declares that this ordinance is adopted to achieve the following, among other, purposes, and directa that the provisions hereof be interpreted in order to accomplish those purposes: (a.) To adnpt a sales and. use tax ordinance which complies with the regiiremeHS and limi:ta:ti ,ns contained in Part 1,.5 of Division 2 of the and Taxation Code of the State of California3 (b) To adopt a sales and use tax ordinance Which incorporates provisions identical to those of the Sales and Use Tax Law of the Stato of California. in- War as those provisions We not in: ohsistcnk with the requirements and limitations contained in Part 1.5 of Division 2 of the said Revenue and Taxa- tion Code, (c) To adopt a sales and use tax ordinance which imposes a one per cent (1°6) tax and provides a measure therefor that can be administered and collect- ed by the State Board of Equalization in a manner that adapts itself as fully as practical to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equaliza- tion i.n administering and collecting the California. State Sales and Use Taxes; (d) To adopt a sales and use tax ordinance which can be ad'minia$ered in a, manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the said Revenue and. Taxation Cade, 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; (e) To adopt a sales and use tax ordinance which can be administered in a manner that will exclude tic receipts of particular sales from the measure of the sales tax imposed by this City which have been included in the measure of the gales tax imposed, by any other city and county, county other than the county in which this city is located, or city in this State, and, avoid imposing _1_ a use tax on the storage, use or other consumption of tangible personal. property in this City when the gross receipts from the sale of, or the use of, that property has been subject to a sales or use tax by any other city and county, county other than the county in which this city is located, or city in this State, pursuant to a sales and use tax ordinance enacted under the provisions of Part 05 of Division 2 of the said Revenue and Taxation Code. SECTION 3— OPERATIVE DATE. CONTRACT WITH STATE. This ordinance shall become operative on July 1, 1157, and prior thereto this City shall contract with the State ,Board of Equalization to perform all functions in- cident 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 July 1,1957, this ordinance shall not be operative until the first day of the .first calendar quarter following the execution of such a contract by the City and by the State Board of Equalization, provided further that this ordinance shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of Riverside. SECTION 4. SALES TAX. (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 one per cent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Palm Springs on and after the operative date of this ordinance. (2) For the purposes of this ordinance, all retail sales shall be presumed to have been consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an oua-.of.-state destination or to a. common carrier for delivery to an out-of-state dea Knation. Delivery charges shall be included in the gross receipts by which the tax is measured,regardlass of the place to which 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 business in the State of California., or has more than one place of business, the place or places at which retail sales are consum- mated shall be as determined under rules and regulations prescribed and adopted by the Board of Equalization. (b) (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 an July 1, 1957, applicable to sales taxes ate hereby adopted and made a part of this section as though fully set forth herein. (2) Wherever, and to the extent that, in Part 1 of Division 2 of the said Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the City of Palm Springs shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City of Palm Springs 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 State of California; nor shall the name -2- of the City be substituted for that of the State in any section when the result of that substitution would require action to be taken by or against' the City or any agency thereof, rather than by or against the State Board of Equalisation, in performing the functions incident to the administration or operation of this ordinance; and neither shall the substitution be deem-, ed to have been 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 gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the State under the provisions of Par 1 of Division 2 of the said Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the State under the said provisions of that Code; and, in addition, the name of the City shall not be substituted for that of the State in Sections 6701;, 6702 (except in the last sentence thereof), 6711,6715,6737,6797 and 6828 of the said Revenue and Taxation Code as adopted. (3) If a seller's permit has been issued to a retailer under Section 6068 of the said Revenue and Taxation Code,, an additional seller's permit shall not be required by :reason of this section. (4) There shall be excluded from the gross receipts by which the tax is 'measured: (i) The amount of any sales or use tax imposed by the State of. California upon a retailer or consumer. Re csipts from the sale of tangible personal property upon which a sales or use tax has become due by reason �p Y' g of the same transaction to any other city and county, e county other than the county in which this city is r' U located, or city in this State under a sales or use tax ordinance enacted by that city and county, county other t4an the county in which this city is located, or city in this State in accordance with Part IN of Division 2 of the said Revenue and Taxation Code. (iii) Receipts from Sales to operators of common carrier _ and waterborne vessels of property to be used or con- sumed in the operation of such common carriers or waterborne vessels principally outside of this City. -3- • s SECTION 5. USE TAX. (a) An exoi.se tax is hereby imposed on the storage, use or other t consumption in the City of Palm Springs 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 one per cent (19) 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. (b) (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 July 1, 1957, applicable to use taxes are hereby adopted and made -a part of this section as though 0114 set forth herein.. (2) Wherever, and to the extent that:, in. Part; 1 of Division 2 of the said Revenue and 'Taxation Code the State of California is named or referred to as the taxing agency, the City of Palm Springs shall be spbsti- tuted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City of Palm Springs 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 State of California; nor shall the name of the City be substituted for that of the State in any sectionwh.er the result of that substitution would require ac- tion to be taken by :r ngaf.n:ft the City or any agent t.herao£ rather than by or eg8d'm t the States Board. of Equalization, in, performing the functions incident to the administration or operation of this ordinance; and neither shall the substitution be deemed to have been male in those sections, includ- ing but not; nec&a:;=ir-ily 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 stor- age, use or other consumption of tangible personalproperty which would not otherwise be exempt from this tax while such storage, use or other consump- tion remains subject to tax by the State and the provisions of Part I 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 riot be subject to tax by the State under the said pro- visions of that Codel and in addition, the name of the City shall not be substituted for that of the State in Sections 6701,, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as adopted. (.3) There shall be exempt from the tax due under this section: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or cgnsumxar. (i.i.) The storage, use or, other consumption of tangible personal property, the gross receipts from the sale of or the cost of which has been subject to sales or use tax under a sales or use tax ordinance enacted in accordance with Past 1.5 of Division 2 of the said Revenue and Taxation Code by any other city and county, county other than the county in which this city is located, or city in this State, -4- (III) 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 electr; oitp'or in the manufacture, transmission or distribution of gas in intra8kate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities, Conunission of the State of California. (iv) The use or consumption of property purchased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City. SECTION 6. .AMENDMENTS. All amendments of the said Revenue and Taxaction Code enacted subsequent to the effective date of this ordinance which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the said Revenue and Taxation. Code shall automaldca.11y become a part of this ordinance. SECTION 7. EMJOINING COMMON 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. t1is City, or against any officer of the State or this City, to prevent :,r enjoin the col, e� i,icn under this ordin- snano 'Part IS o" Division 2 of bhe Revenue and Taxation Code, of any Y an,y' attU'G",rP. of tax required to be cello;t,ed. SECTION C, EXISTING (�9LES AND USE TAX ORDINANCES SUSPENDED. A.�. the t.'ino t:is ordinanan goes L'',e op rat'.i.oni, the pro- visions of Articles 28 and 28.1 of the "Mn Springs Ordinance CodeD shall be suspended anJ K all not again be of any fo'now or effect until and unless for any reason the State Board of Equalization ceases to perform'the func- tions incident to the administration and operation of the sales and use tax hereby imposed; provided, however, that if for any reason it is determined that the City of Palm Springs, California, is without power to adopt this ordinance, or that the State Board of Equalization is without power to per- form the functions incident to the administration and operation of the taxes :imposed by this ordinance, the provisions of Articles 28 and 28.1 of the "Palm Springs Ordinance Codes shall-not be deemed to have been suspended but shall be deemed to have been in full fosse and effect at the rate of one per cent (1%) continuously from and after July 1, 1957. Upon the ceasing of the State Board of Equalization to perform the functions incident to the adminis- tration and operation of the taxes imposed by this ordinance, the Provisions of Articles 28 and 28.1 of the ''Palm Springs Ordinance Code" shall again be in full force and effect at the rate of one per cent (1%) . Nothing in this ordinance shall be construed as relieving any person of the obligation to pay to the City of Palm Springs, California, any sales or use tax accrued and owing by reason of the provisions of Articles 28 and 28.1 of the "Pam, Springs Ordinance Cole" in force and effect prior to and including June 30,1957. —5— SECTION 9. PENALTIES. .Any person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof a'hall be punishable by a fine of not more than $500.00 or by imprisonment for a period of not more than six (6) months in the City Jail, or by both such fine and imprisonment. SECTION 10. SEVERABILITY. I£ any section, subsection, sentence, clause,phrase or portion of this ordinance, including but not limited to any exemption,is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The Council of the City of Palm Springs hereby declares that it would have adopted this ordin- ance and each section,, sybsaKi on, sentence, clause, phrase or portion thereof, irrespective of the tact that any one or more sections, subsections, Sentences, classes, phrapos Or porQonz bo declared invalid O:r S;Lncoilsti utional. SECTION 11. EffECTTVE DATE This ordinance is an urgency ordinance affecting, and ' for the immediate preservation of, the public peace, health, safety, com.- fort, convenience and genera.). welfare and the same shall therefore become effective July 1., 1957� The facts constituting its urgency are as follows: The Legislature of the State of California has enacted the Bradley-.Burns IIni_fo'rm Local. Salsa and We Tax Law in order provide for aniform administration, reporting, sales and use tax rates and collection of local sales and use taxes. The County of R.Verside has adopted a uniform county sales and use tax ordinance„ The City of Palm Springs must act immediately to adopt Ws ordinance in onjer to avoid double taxation of all retail. t; ,awactions within this city,, to pare- vent lack of uni.fo.rnity, and dup a cation of reportLng and administration of State and local sales and use taxes and to enable the City of Palm Springs to contract with the State Board of Equalization for performance by the Board of all of Ile functions incident to the administration or operation of city sales and use taxes before July 1, 1957. SECTION 12. PUBLICATION. The City Clerk is hereby ordered and directed to certify to the passage of this ordinance and to cause the same to be published once in THE DESERT SUN, a daily newspaper of general circulati.oq, printed, published and'eirculated In the City of Palm Springs,California., o MAYOR ATTEST: of Palm Springs,C alifornia t '' CITY CLERK of Palm Springs,Calif drnia 41� -6- City C:L[ .'k P.i We City- ofAP,sulz Sp."'Y.2Es, cali;Forniay heroby cortify that the ebrcqaing OrdSa7am, being _arc"wince No. 351 of The Q.it; iaf pale. 8pri,al California, was adopted as an vrgann;r measure at a Zes' A[a of ' 1m— Ci'. ; council of saR city held on jchee 12 t'h Syr of" June, 190 Ster Qviag boat rCow l is TKI. ua!4 Ordi=co bec:ame e:!Ue tiva -,'pun adoption .^[ud was so adopted Wy i; dR; a 11G�iin']„ V(A-'e: A'xAW Councilmen vuS3.bl"rw; Millor, 'rol=) i'lardy, 1Su:.2.XAitx47�, and, Idayor Boyd Al'anfpt AWNT: Nano i 9.F.x'iIker cer'�ii2 r 'C.i?0,t the.. said }rCil#2!,noe v0s "tS:!".),:oupoa signed b5r ki R v, ..xr,_,., polo 4" 4 + " �a�gi.�3xt�u.� ��. �i`!• , k�*}'t!Y' U-1�� A r��:*1 �+pxi�qus, {?,ne, ,'t,"i:�Cs'��t3F'3 1,y�, �c)�lis°`� SSG€.rIS0, city 01cr1'. of said city. T7TTMM22>S niy hiaod aa�4 soaI, 0-1--Said City this 10% day ag J'umt 057. LItT132 :'tYi��TMI Lity C1erL a, ?Ije City/ of a1a1 5r�rict M UA- .!