HomeMy WebLinkAbout00988 - STATE LOCAL SALES USE TAX State of Calif win of Local
Sales & Use Tax
AGREEMENT #988 (Original 10-10-73)
Res #10878, 10-10-73
AGREEMENT FOR STATE ADMINISTRATION 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, hereinafter 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 interest 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 Ordinance 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 ex-
clusively 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 ordinance 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 Agreement and for the purpose of trans-
mitting 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 periodically as
promptly as feasible. Such transmittals shall be made at least twice in each calendar quarter.
Transmittals may be made by mail or by deposit to the account of the City in a bank in Sacra-
mento designated by the City. A statement shall be furnished indicating the amount withheld
pursuant to Article IV of this agreement.
D. Rules. The Board shall prescribe and adopt such rules and regulations as in its
judgment are necessary or desirable for the administration and operation of the City ordinance
and the distribution of the local taxes collected thereunder.
BT-527 REV. 4 (8-73)
E. Preference. Hess the payor instructs otherwise an11Jccept as otherwise 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 requires to be fur-
nished 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 cc 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 num-
bers, and the business classification codes of all sellers holding sellers' permits within the
City.
H. Records of the Board. When requested by resolution of the City Council of the City,
the Board shall permit any duly authorized officer or employee of the City to examine the sales
and use tax records of the Board pertaining to sales and use taxes collected for the City by the
Board pursuant to this Agreement. Information obtained by the City from the examination of the
Board's records shall be used by the City only for purposes related to the collection of local
sales and use taxes by the Board pursuant to this Agreement.
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 two maps of the annexed area together with the address
of the property nearest to the extended city boundary 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 credited to the
following:
(1) Retailers having traveling sellers' permits or certificates of authority to collect
use tax issued by the Board;
(2) Persons regarded by the Board as retailers pursuant to Section6015 of the Reve-
nue and Taxation Code;
(3) Persons for whom no continuing account number was active at the date of pay-
ment; or
(4) Other retailers or purchasers having no permanent place of business within the
State as determined by the Board;
BT-527 REV. 4 (8-73) - 2 -
or when the local tax is collected by way of deduction from, or when a refund of local tax is
made in conjunction with, refunds of motor vehicle fuel license taxes, or when local tax is col-
lected and direct allocation is impractical, 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. In making allocations under this paragraph county tax imposed
at a rate in excess of 1 percent shall be excluded.
C. Vehicles, Vessels, and Aircraft. For the purposes of allocating local tax with
respect to vehicles required to be registered or identified under the Vehicle Code, and with
respect to vessels and aircraft, the address of the registered owner appearing upon the applica-
tion for registration or identification may be used by the Board in determining the city of use.
To the extent this cannot be done in a manner consistent with the economic and efficient perfor-
mance of the duties of the Board under the Revenue and Taxation Code and this Agreement, the
Board may allocate tax with respect to such vehicles, vessels, and aircraft in the manner pro-
vided in Paragraph B of this Article.
ARTICLE IV
COMPENSATION
The City agrees to pay the Board as the Board's cost of administering the City ordi-
nances such amount as is provided by law. Such amounts shall be deducted from the taxes
collected by the Board for the City.
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
P.O. Box 1799
Sacramento, California 95808
Attention: Executive Secretary
Communications and notices to be sent to the City shall be addressed to:
Director of Finance f Generaal S"ervicei%
P- 0. !�Ox 1.7a6
California 92252
BT-527 REV. 4 (8-73) - -
B. Term. The daof this Agreement is the date on wAs it is approved by the De- m
partment of General Services. - 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 other than the first day of a calendar quarter. This Agreement
shall continue until September 30 next following the operative date of the City ordinance, and
shall thereafter be renewed automatically from year to year unless one of the parties gives
written notice of termination at lease two months before the end of the term. The Board may ter-
minate this .Agreement in the manner provided by law.
C. This Agreement replaces and supersedes the Agreement dared 57 7
heretofore entered into by the Board and the City, which prior Agreement is hereby terminated.
STATE BOARD OF EQUALIZATION
Executive Secretor
CITY OF— j!AT
By � i y
(Signature on tbis line)
ilvieAio% A't. P4T,�I3F`.5U'^aii
-(Type name here)
CITY C'fPiNVP!; ,
(Type title here)
7P
eE;� eta t�p� .
i
BT-527 REV. 4 (8-73) - 4 -
ORDINANCE NO. 955
AN ORDINANCE OF THE CITY OF PALM
SPRINGS AMENDING ORDINANCE NO. 351,
THE UNIFORM LOCAL SALES AND USE
TAX ORDINANCE OF THE CITY OF PALM
SPRINGS.
---------------
TH E CITY COUNCIL OF THE CITY OF PALM SPRINGS,
CALIFORNIA, DOES ORDAIN AS FOLLOWS:
SECTION 1. Subparagraph (3) of paragraph (b) of Section 4 of
Ordinance No. 351, known as the Uniform Local Sales and Use
Tax: Ordinance of the City of Palm Springs, adopted June 12, 1957,
as amended, is amended to read:
(3) If a seller's permit has been issued to a retailer
snder Section 6067 of the said Revenue and Taxation Code,
an additional seller's permit shall not be required by rea-
son of this section.
SECTION 2. Subparagraph (4. 5) is added to paragraph (b) of
Section 4 of said ordinance to read:
(4. 5) 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 con-
sumer.
(ii) The gross receipts from the sale of tangible
personal property to operators of waterborne
vessels to be used or consumed principally out-
side the city in which the sale is made and directly
and exclusively in the carriage of persons or pro-
perty in such vessels for commercial purposes.
(iii) 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.
SECTION 3. Subparagraph (3. 5) is added to paragraph (b) of
Section 5 of said ordinance to read:
(3. 5) There shall be exempt from the tax due under this sec-
-tion:
} (i) The amount of any sales or use tax imposed by the
State of California upon a retailer or consumer.
(ii) 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.
i
re is
Ordinance No. 955 •
Page 2.
(iii)' 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 in
such; vessels for commercial purposes.
li
(iv) In addition to the exemptions provided in Sections
636E and 6366. 1 of the Revenue and Taxation Code, the stor-
age, use, or other consumption of tangible personal pro-
perty purchased by operators of aircraft and used or con-
sumed by such operators directly and exclusively in the
use Df such aircraft 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 govern-
ment:.
SECTION 4. Section 6. 1 is added to said ordinance to read:
SECTION 6. 1. APPLICATION OF PROVISIONS RELATING TO
EXCLUS[ONS AND EXEMPTIONS.
(a) Sections 4(b) (4. 5) and 5(b) (3. 5) 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
ratiG 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 Sections 4(b)
(4) and 5(b)(3) of this ordinance shall become Moperative.
(b) In the event that Sections 4(b) (4. 5) and 5(b) (3. 5) of this
ordinance become operative and the State Board of Equaliza-
tion subsequently adopts an assessment ratio for state-
assessed property which is higher than the ratio which is
required for local assessments by Section 401 of the Revenue
and Taxation Code, Sections 4(b) (4) and 5(b) (3) of this ordi-
nance shall become operative on the first day of the month
following the month in which such higher ratio is adopted, at
which time Sections 4(b) (4. 5) and 5(b) (3. 5) of this ordinance
shall become inoperative until the first day of the month
following the month in which the Board again adopts an assess-
ment: 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 Sections 4(b)
(4. 5) and 5(b) (3. 5) shall again become operative and Sections
4 (b), (4) and 5(b) (3) shall become inoperative.
SECTION 5. j This ordinance shall be operative on January 1, 1974.
SECTION 6, r This Ordinance, being an Ordinance relating to taxes for
usual and current expenses of the City, shall take effect immediately
upon its passage but shall be operative on January 1, 1974. Before the
expiration of'fifteen (15) days after its passage, this Ordinance shall be
published onc2 in THE DESERT SUN, a newspaper of general circulation
printed and published in the City of Palm Springs.
ADOPTED this 14th day of November 1973.
AYES: Councilmen Beirich, Foster, Garcia and Nayor Wiefels
NOES: Nonp
ABSENT: Councilman Schlecht
27
Ordinance No. 955 •
Page 3.
ATTEST: CITY OF PALM SPRINGS, CALIFORNIA
DONALD A. BLUBAUGH
City Clerk
By Isl J. Sumich Isl Howard H. Wiefels
Deputy City Clerk Mayor
APPROVED AS TO FORM CONTE APPROVED:
/ '
Date Date
I HEREBY CERTIFY TI-AT THE :6f(EGUING IS n TRUE CU!')'
ORDINANCE No. _----.L-S -�_`->_ _ -------- _ DCiU,' ",Y 1
CITY COUNCIL OF THE' CjTY 0- PlAF: LL'Kii (1, is�y-) j: 11-
IPIE.'EOF I-1 C_LU Oh "71IF DSY OI'/'Q<&_ag
n'VlxrD AT PALM SPR,1:is 3 C11Ltf OIINIA
THIS � � DAY OF XeE� =� � -Y•!�
DEPUTY CITY CLERK
CII-- OF PP.i F4 tiPP.IUGS, CAT,TFORN'
27
lip
ORDINANCE NO. 902
AN URGENCY ORDINANCE OF THE CITY OF PALM SPRINGS,
CALIFORNIA, AMENDING SECTIONS 2 (c), 4(a) (1) AND 5(a)
OF ORDINANCE NO. 351, RELATING TO LOCAL SALES AND
USE TAX RATES.
------ -------
THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA,
DOES ORDAIN, AS FOLL(TWS:
SECTION ONE. Sections 2(c), 4(a) (1) and 5(a) of Ordinance No. 351
of the City of Palm Springs, are hereby amended to read as follows:
"SECTION 2. PURPOSE. . (c) To adopt a sales and use tax
ordinance which imposes sales and use tax, at the rates spe-
cified in Sections 4(a) (1) and 5(a) and provides a measure
therefor that can be administered and collected by the State
Board of Equalization in a manner that adapts itself as fully
as practical to, and requires the least possible deviation from,
the existing statutory and administrative procedures followed
by the State Board of Equalization in administering and collect-
ing the California, State Sales and Use Taxes. "
"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 following fractions of one percent
of the gross receipts of the retailers from the sale of all tangible
personal property sold at retail in the City on and after the
operative dates of this section at the rates shown in the following
schedule:
Sales Tax Rate Operative Date
o one percent October , 1
. 960 of one percent July 1, 1972
. 965 of one percent July 1, 1973
-. 970 of one percent July 1, 1974
. 975 of one percent July 1, 1975
980 of one percent July 1, 1976
. 985 of one percent July 1, 1977
. 990 of one percent July 1, 1978
. 995 of one percent July 1, 1979
1.000 of one percent July 1, 1980".
"SECTION 5. USE TAX (a) An excise tax is hereby imposed on
the storage, use or other consumption in the City of tangible per-
sonal property purchased from any retailer at the following frac-
tions of one percent of the sales price of the property on and after
the operative dates of this section at the rates shown in the follow-
ing schedule. The sales price shall include delivery charges
when such charges are subject to State sales or use tax regard-
less of the place to which delivery is made.
Use Tax Rate Operative Date
.T55T67 one percent cto e� r i T, 9"ll
. 960 of one percent July 1, 1972
. 965 of one percent July 1, 1973
.. 970 of one percent July 1, 1974
. 975 of one percent July 1, 1975
. 980 of one percent July 1, 1976
. 985 of one percent July 1, 1977
. 990 of one percent July 1, 1978
. 995 o£ one perc ent July 1, 1979 _
1. 000 of one percent July 1, 1-980"
w,
Ordinance No. 902
Page Two
SECTION TWO. Ordinance No. 476 of said City is hereby repealed con-
currently with the operative date of this ordinance.
SECTION THREE. EFFECTIVE TIME. This ordinance shall become ef-
fective upon adoption and shall become operative October 1, 1971,, and
be controlling thereafter and until amended or repealed by the City Council
of this City.
SECTION FOUR. URGENCY. This ordinance is enacted as an urgency
measure for the reason that it relates to sales and use tax rates affect-
ing the revenues of the City necessary for the usual and current expenses
of the City. Therefore the City Council, pursuant to the applicable pro-
visions of the Government Code of the State of California does enact
this measure as an urgency measure but to take effect as stipulated in
Section Three of this ordinance.
SECTION FIVE. PUBLICATION. The City Clerk is hereby ordered
and directed to certify to the passage of this ordinance, and to cause
same to be published once in THE DESERT SUN, a daily newspaper
of general circulation, printed, published and circulated in the City
of Palm Springs, California.
ADOPTED this 13th day of September 1971.
AYES: Councilmen Foster, Pitts, Purcell 9 Mayor Wiefels
NOES: None {
ABSENT: Councilman McCoubrey
ATTEST: CITY OF PALM SPRINGS, CALIFORNIA
F. D. .ALESHIRE
City Clerk
Vuty"Aye'r ' ayor
APPROVED AS TO FORM CONTENTS APPROVED
City Attorney
Date $;� O— 7/ Date
CiSI:'i'ji' ' THAT THE i'C nGJ :G `S A 'i::lii U`"�„'`i OF
p..I'iJf:'Ai•:C,s h+7. ____L�yC/_—.— DULL P,DO"`FT) 1"y '11TC
GI'1"`l C:CUi:CSL OF ?iIE CITY C: PAL1."I :.Pi iNG5 iN IN �f�E�'I"G
TI•D:'112EiOP EUA) ON T!1E: �J DAY Oi'
DATED AT PAIN1 SPI:I'NG5.
S
TH1& ` Z_�DAY OP,
` 1t CIT, C ERIX
ICJ=1�i Or Y31.:.I Sl'::IJ�<'19 C'1�i jl'Qal�lft _
351
ORDI_�u,"L I.v0.
M ORTY-Di_•ICE OF - CI T_:T PH u 7 _
T=F. CITY QIt' P=; ' St'_�II'GS, Cu.liIFO:iIVI=, 7MOSIN(i
P. CITY SALES AliD USE. TA't'i PRO I�Sal F03 T:'= P� 'Oi''- .LG, m 'I'E
STATE BOMD OF EQUALIZA1TION OF ALL MCTIONS iNCIDEIT TO THE
71;vMNIS TRA,TION, 0;'v_ 10! ;_:.`i CO a T
,� _w.yC1!.Jrd OF TEE S'i:,K AND USE TAX
I1EIR IMPOSD; SL'SE^iLIP:C TIE F' cC't1910'0 OF 1RHO TS 28 n 8
'i 1 ID 2 .l
OF TEE i'PALM SPRINGS CR.DIiv',A�IO'�'. CCD3t' DiIF;.;.:%r ;,Ui,�' T'=.;�� = ;:;S I5
ORDIN ME IS OPERATIVE;; .AND FROJIDING PEM4: LTIES FOR VIO-UlTIONS TH-OREOF.
TFLE CITY COJi,CIL OF THE CITY OF PAI1! SPRLM1i SyC.UINC iv ti, TOES ORDAM ZS
FOLLOIVTS
SEOTIOD! 1. SHORT TITLH,. T'rl.s r _ ;
0_ dinaIl�: Sl'.a: _! .'e xvloi .' an tne Wiform
Local Sales and. Use Tax O'rdi,ance of the City of Pa;im Springs.
SECTION 2. POKKS ' The City Council of the City of Palm Springs he-r.=_by
declares that this ordinance is l adopted to achieve the fol
lowing,��_owir-g, among other
purposes; and directs that the Provisions hereaf be interpreted in order to �
accomplish those purposes;
(a.) To adopt a sales and use, tax ordin4nce wl-iCil cc)ljplies with the
and liMi'._a i.ins contained ? ~ .
I'd"�%reoue and. Taxation t- the State o Tart ^i.,7 Of Dilr 1.S101i 2 Of t::2'c
Code O�. t of :val._i!li,'i71 a;
(b) To adapt a sal
rle c'3 a..xl 713v tax 02'dinc.n;'8 1v'niCh 1I1G i7 JOratvs
identical to those of the Sal_ t, fl ✓is�on-
..:k .Tl'� J_'6 Tax .td:T,d Of t,fl'' ��ta't^ O1 C31.:�;"rni g _
_`Of ay as those provisioner ape not ar th the requirements and
limitations coitwined in Fart .5� o.P llie-isiarl 2 of the sa_i.e. Revenue sno _'�"`
�
Lion Cade;
(c) To adopt a sales End use tax ordinance
n t .nCB which 1.P37J;.:Ou a one par rgrt
(1` ) tax and provides a ;i:sa3Lure therefor that can be adn,_lllisbeC'ed and collect-
ed by the State Hoard Of Equalization in a manner that ad-,pts :itself an :'loll,,
0,`.i Practical to, and .requires the cE possible e +t deviation
1. from, Qs existing
Btatv.ory and 3-0;11J__ii st:Eai, %'�. Procedures :fol.loynd by the State hoard Of Equaliza-
tion, in administering and collecting the California Jute Sales and Use 'Tare's;
(d) To adopt a :ale;:: and use tax ordinance which can ba :ad`ini,=i;,pond is
Lt saner that grill, t0 the degree possible consistent with the pro is tons o
Part 1.5 of Division 2 of the said Revenue and Taxation Code, m n&00 the
cost Of collecting city sales and use taxes and at ,he same t_me mini:iL) 7e "'he
burden of record Seeping; Lyon persons subject to taxed On under the provisions
of this ordinance;
(e) To adapt a sales and use tax Ordinance which can be administered in
a manner that ill! exclude the receipts of Particulan sales from the Irea3ure
Of the, sales tax imposed shy this City which &�
h -, ", _ been li1C'lpL�=d An �_::' ,,. o3�iY'2
Of w.E. i3j::z it-". 111[p05_� us' cl'." other city and couu , counLy alter than the
county in T.-iLch this city is located, or city in this State, and avoid imposing
-,l_
a. use tax on the ,storage, use or other consumption of tangible personal
property in this City when the gross receipts from the sale A, or the
use of, that property has bein"subject to a sales or use tax by any other
city and county, county other than the count in Which this city is located,
o;: city in this State, pursuant to a sales and use tax ordinance enacted
under the provisions of Part 1.5 of Division 2 of the said Revenue and
Taxation Code.
,SECTION 3_.. OPERATI4rE DATE. CONIRAC'T urP"_:K HATE. ThLs ordinance
shall become operative on July 1, 1957, and prior thereto this City shall
contract with the State Board of Equalisation to perform all functions in--
cid.ent to the administration and operation of this sales and uss tax
ordinance; provided, thaac if this City shall not have contracted with the
said State. Board of Ecual'zation, as above set forth, prior to MY 1,057,
this ordinance shall not be operative until the first day of the fir;at
calendar quarter fol2ewing the execution of such a contract by tree City and
by the State Board of Equalization, provided further that this ordinance
shall not become operative prior to the operative (late ol the Uniform local
Sales and Use Tax Ordinance of the County of Riverside.
SECTION a. . SALES TAX.
(a) (1) For the privil(?oe 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 (Q of the gross receipts of the retailer from the sale of all
tangible personal property sold at retail,_ in the City of P,)lm Springs on and
after the operative date of this ordinance.
(2) For the purposes of this ordinance, all retail sales shall
bs presumed to have been consommated at the place of business of the reta i"ter
finless the tanglbc e personal property sold is delivered by the r,:tailnT or
his agent to an out--of-s kte dostlna.tiDn or t; a commnn -arrver for dsjiTJ.aTy
to an ouo--of-st1 c deoiinat Dn. Delivery charges shah :e included in he
gross receipts by which the tax is mea,ured,re ardless of t!-4e place to
delivery is node, when such charges are includ,at in the measure of ine 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 Ca.liforn'inj or has more than
one place of business, the place or places at which retail sales are censure_.
mated shall be as determined under rules and regulations prescribed and adop &..
by the Board of Equalization,
(b) (] ) Rxcept as hereinafter provided, and except insofar as that' 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 uf said Code-
as amended and in force and effect an July 1, 1957, applicable to sales taxes
are hereby adopted and mace a part of this section as though fully set forth,
herein,
(2) Eherever, 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 _ equi,-e the &aKsl,ituticn o: th
nano of the City of Palm .Springs for the word "Staten when that lvord 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 nam of the State
Treasury, or of the Constitution of the State of California nor shall oke nam->
-2-
of the City be Fu5stituted fo.. Mat of the Wa;e in any section when the
result of that pAstitution nro.7ld requite action to be taken by or against
the minty or any agency thereof, ralher than by or agains'u the State Board
of Equalization, in performing the. functions incident to the administration
or operation of this rrdinancej and nsither shall the substitution be deem-=
ed to have been made in those sections, inAnding, but not necessarily
lir.ted 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 gros8 reaeiBts vhich vDuld
not otheridse be exempt from this tax while those gross receipts remain
subject to taxi by the State under the proVloionS of Pa:.' .1. of Division 2 of
the said Revenue and Taxation Code; nor to impose this tax with respect to
certain: gross receipts k..aich would not be sub nct 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 (excsp-,
in the AV sentence Qnr ao=), 6711,6715,6737,6797 and 6823 of the said
Revenue and Taxation Code as adcpted.
A If a sellnrW permit has been issued to a retailer under Section
6063 of the said Revenue and Taxation Code, an additional sellers per--it
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 con3hmer.
(ii) Receipts from the sale of tangible personal property
upon which c sales or use tax has become due by rea5on
of the 8amgtransaction to any other city and county;,
000M Other 'than the county in which this city is
located, or city in thin State under a sales or use tan`=:
ordinance ona ted by that city and cotmtyg county other
tinan the county in which this city is located, or cite
in this State in accordance with Yar t' 1S of division 2
of the said Revenue and Taxation Code.
Receipts from sales to operators of common carrier
and wHerborne vessels of property to be used or con-
sumed in the operation of such ccm,mon carriers or
waterborne vessels principally outside of this City,
-3-
uN,GJ'Tfi_q j. USI TAX.
(a) An excise tax is hereby imposed on the storage, use or other
ConSvu-,-,ption in the City Gf Palm Springs of tan6ible personal property
purchased from any retailer on of after the operative date Of this ordinance..
for storage, use or other consumption in the city at the rate of one per
cent Q) of the sales price of the properly. The sales price shall include
delivery charges when such charges are subject to State sales or use tax
regardless oi' the Glace to s rich delivery is nia.de.
(b) (1) Except as hereinafter provided; and except insofar as the
are inconsistent with Me 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. Cods, as amended, and in force and effect on J3,0.,i 1, 1957, applicable to
u. e tares are hereby al_cn�;ted and _ma.de a part; of this Faction as though ful!i-
set fort; herein.
(2) Wherever, and to the extent that., is Part 1 of Division 2
of the said Revenue and. laxation Code the State of California is named or
referred to as the taxing agency, the City of Palm Springs shall be suhsti_-
trted. therefor. Nothing in this subdivision shall be deemed to -require the
substitution of the name of the City of Palm Springs for the word "Scat&
vthen that wOr'd is used as part Of the title Of 0a State Controller, the
State Treasurer, the State Board of Control, the State Board of Equalization,
or the name of the State Trepsirry, or of the Constitution of the State of
California; nor shall the 'name of the City be sabst:ttated for that of the
State in any section Oar the result of that st;bot„t,utio would require ac-
t
ti ;.; +�G be a h"n.. by or against the. My Jr any :7.gE.;7„ C•he2':Of .L'at:let Li1a'i by-
or ng•.ai.rst the State Board of Equalization, in pe_f=mi.rig the functions
P
incident t0 the aCL"Qin1.:.tratiOn Or operation of i.Sli_a Ord7..n3"1CC'j and. neither
shall the subati'tution be deermed to have been mare in 'those sections, includ-
ing but not nece:asa ily li.nd.ted to sections .. airing t t, "�� � �, '•he exterior
bo'.ind,,;r'ios of tn. :tale of (r:`4HfOVIIia, Move the result o1 the SubstitutiL)II
would be to pr'onride an exemption from. this 'tax 6�i.th �respent to certain Stcr.-
age, Use Or other Cons-Lixq0ti.0n of tangible personal property which w0illd not
otherwise be exempt from this tax while Such storage, use of Other CGr.t1 Tr0
ti.On remains Subject to tan. y '' S 1 ;
�- v,, �).AB State ar.G t li: FS'G57_S 1,OnS' of Part 1 O7' _
Division 2 of the said Revenue and Taxation Code, Or to Ypo5e
re&cct to cOi'tain storage, use or other consumption Of tangible personal
J?roper'ty?" which would not be 2ub._lect t0 tax by the State under the said pr0_.
va_siona of that Cede; and in a6dition, the naiaa of the City Shall not be
substituted for that of the State in Section:? 6701, 6702 (excopt in the last
Sentence thereof), 6711., b71 0, 6737, 6797 and 6828 Of the said Revenus and
Taxation Code as adorned.
(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 -cQ43smar. .
(i.i) The storage, use or other coneurrtion of tangible
personal property, the gross .receipts from the sale of
or the cost of iY-1iG?? 1-sa3 L:Er. cubj ,�t0 c_.es ur .�£ tape
under a sales or use tax Ordinance`enacted in accordance
With Part 1.5 of Division 2 of the said Revenue and Taxation
Code by any other city and county, county other than the
county in whIich this city is located., or city in this State,
--I,i-
tIII- storage or use o'- tangible personal
property in the transportation or transmission
of persons, pi.'opei%y or ComSNniCations, or in
i r distribution of
the ge Y_e-�`d"1;1r)T.., t:'a:PBrfI15510n i�� _
t%le(:tT'- i.':,;j' or in the marretactws, transmission
or die-ricition of gas in intres `,ate, interstate
or, fo_ '-^,^ corcrerce by public utilities which are
regulated by the public Utiliti.^s Co-rmission of
the Starr. of California.
(iv) The u e or consumption cf property purchased
by moe_r-ators of coumion carrier and iaaterborne vessels
to be ',sed or consmned in the operation of such common
carriers or waterborne vessels principally outside the
C ity.
SECTION 6s AiiER'D= TIIITS.
All amendments of the said Revenue and Taxactien Oode
enacted Subseouent to the effective date of this ordinance idich re, ate
to the sales and uS-� t2'ti ana Which are net i n:;onsistent with Dart 1.5
of Division 2 of t"i,� said Revenue and Taxation. Code shal! art-)matically
become a past of this o"dinance.
SECTION 7. EN,JC)IPIii?0 COhLECTION FORBIDDE !,
No i,,,j"anction or writ of mand :t.e or other legal or
equitable process .,1iall. "issue in any suit, a.c'.ion o_ prooesdino in any
court, agal.nst the Sl,t1e or this Cl fir, or a,2a'1'1d i, any officer of the
S t,al5- or `hi,'? t.� prdVC;nt -�r enloir. the cI%li.e7ti^n under Ibis ordin- -
a?',�>5 _'act 1•7 off' .l risl m 2 of the Re'"T3-ur- and Taxa.tlon Code, of any
ta-- r�r anu aTro :r_ af L,.n recuired to be collccted.
S3'O'1'IONt e, EXTSTIA?0 r-�ZSS AND USE 7.' f �'RD.I;TANICES SUSHNDED,
t7"tis ordinanc- �>� itl�� ^pz!ral:,.t.ozs, the pro--
viqS .cnS M' 28 ran^ ,,841 of the ''D c..;� b 1::_riYti 01'dinan-'.c '.,lode" :ihall
b2 SUSper:�r.d 2I;d _:-r;� I":Jt aga_r. bi' ref' a,nI r"q; „' p_= effect until and unless
for say reason The State Bo d of Equalira'.ior. , cases to perform the. fnnc
-
tiorls incl:ient i,u the a'aminis tration 2-nd. op eratiuii of the Sales and use tax
ner'eby :imposed; pI'cvid d, howeVer, that if for any reason it is determined
that. the City of Pali, Springs, California, is without polder to .adopt 'this
ordinance, oo that th' i::tatc Board of Eq_uali.�a:,ien is Without power' to pe_
_1t to the ad_ii- on and. averation --L Yes
u °rn the i e Lions irlcide h "` the ta,_
i.raosed by his ordi.I'!._rca, the provisions o' Articles 28 and 28.1 of the
"Pall, Sp-rings u:rdinanc�e Code" shall not be deemed to have been suspended but
shaLl be :ie.etl` to have been in fuel force, and offset at the rate of One per
cent W') continuouoly. frcm and after July 1, 1957. Upon the ceasing of the
State Roard c,_ Equalizah.irn to perform the functions incident to t'.e adrr_inis-,
tration and operation of the taxes iTm osed by this ordinance, the provisions
of (Trticl, 28 and 26,1 of the "Dal-m Snriiigs Ordinance Code" shall again be
in full force and effect at the rate of one per cent 0-%) .
Nothing i.n this ordinance shall be construed as relieving any person
of the obl:isation to pay to the City of Palm Springs, California, any sales
Or µse t.... -rued ,_ r . O',,ing by 71e390n of the 7rCvisions o * ps'`icles 28 -=,d
28.1 of the "Palm Springs Ordinance Code" in force and effect prior to and
including June 30,1 ,57.
SECTION 9. PENALTIES.
Any person violating any of too provisions of this
ord- aDce shall be deemed guilty of a v1sdameavor, and upon conviction
tI eoP shall be punishable by a fine of not more than 0500.00 or by
imprisonment for a period of not more than sir._ (6) months in the City Jail,
or by both such fine and imprisonment.
SECTION 10. SEVERABILI'I'i.
If any section, subsection, sentence, clause,phrase or
no:rtion of this ordinance, -including but not limited to any exel¢ption,is
_Tor any reason held to be invalid or unconstitutional by the decision of
any court of conTetent ,-jurisd_-ction, such decision shall not affect the
cal.__dit;y of the remaining portions of this ordinance. The Council of the
:9ity of Palm Springs �,,cuaby d:claxes that it would have adopted this ordin-
ance and each Hecti On, anbsect_On, sentence, Kasse, phrase Or portion
thereof, irre5pecti e of the fact that. ?ny one or more sections: subsections,
seavence$ Waoses Zhvanas Or O.rt7.Dra bE: de iarc; i_] lic' i .
� � ,� p C__._ cl 1Va,,�.� or 7:L'1C Onsti.T��l�lGnai.
SEC"TIDE- I1. K711ECTIJP DATE.
This ordinance is an urgency ordinance affecting, and
for the immediate preservation of, the public peace, health, safety, com-
fort, convenience and gennnal welfare and the same shall therefore become
effective J'a1_y 1, 19j0 , The facts constituting its urgency are as follows-
The Legislature of the ,State of CalifDrni-a has enacted the
Bradley-Burno UWfQrm Local Sales and Use Tax Law in order
ko Provide For nif`J'i'm ad_Plndstr tiwn, reporting, sales and
use tax rates a4d coll-ection of local soles and use tares.
The C,,-L,nty Of Rive-sidn Los adopted a uniform county sales
and use tax ordinance. Tie City of Palm S-"'inns must act
immediately to adopt 'r'.ae ordinance in orle'r to avoid doable
taxation Y tr - .t. of all ret r�"�1 ,:.peed iAc�-_o?�.�; .r_+.,r_n this city, to pre-
vent lade of unit OCTC"_f';r, and duplication of reporting and
administration of Jtate and local sales and use taxes and to
enable the City of Pain Springs to contract with the State
Board of Equalization for performance by the Board of all of
the, functions incident to the a:Lministration or Operation Of
city sales and use tares 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 Bane to be
,M'-12.j_;; ed once in THE DJ'rJi!RT SUN a da1.1;; nevrs;:opeT of general cirC1.2lpi.,..(;y
pr7,il'i od, ✓;u,ril:1., had and circulated in the City of 'calm Springs,('aliforn'.'t.`?.,
_ MAYOR
ATTEST: of Palm Springs,California
of Palm Springs,Califorai.a
of the My of
thnt too foregoing 171o. -31,51
of &Z City of v.0 SIZIngn, VwITAx=S,, Z.'L
Meannow at a MWO! Q TH CAP uOuns"I'l C--," o-�,,Id
day of ¢To;i%':-, 137 a0w b-", ",
. z;, 41-n x
Wane effective immediately 6.iPCO Idaptiva W was 00 Sdanted by
ON 10IMMIng Mw
MASS
Whanew and NOYOY Dny-dl
5-
AWNS
1 ASher =107 tinzt tha ordinance teas thereupon signed b-,Y
rr, DODDId of Pa!,,-;I o""ZO,
Cit'' Clark Uf said City.
ITTASS my h=wO, ai wid City Wa 3.31-h -J-uank
citj Clerk Of C"J'Ay 0-,� TIUfL
ivy
DePAY,