HomeMy WebLinkAbout23048 RESOLUTION NO. 23048
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PALM SPRINGS, CALIFORNIA RECITING THE FACT OF
THE REGULAR MUNICIPAL ELECTION HELD ON
NOVEMBER 8, 2011, DECLARING THE RESULT AND
SUCH OTHER MATTERS AS ARE PROVIDED BY LAW.
THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA,
HEREBY FINDS:
A. A Regular Municipal Election was held and conducted in the City of Palm
Springs, California, on Tuesday, November 8, 2011, as required by law.
B. Notice of the election was given in time, form and manner as provided by
law; that voting precincts were properly established; that election officers were
appointed and that in all respects the election was held and conducted and the votes
cast, received and canvassed and the returns made and declared in time, form and
manner as required by the provisions of the laws of the State of California, and the
Charter of the City of Palm Springs.
C. Pursuant to §7 of Resolution No. 22957, adopted by the City Council on
June 15, 2011, the Riverside County Registrar of Voters, at the direction of the City
Clerk of the City of Palm Springs, canvassed the returns of the election and has certified
the results to the City Council. The results are attached to this resolution as Exhibit A.
THE CITY COUNCIL OF THE CITY OF PALM SPRINGS HEREBY
DETERMINES, DECLARES, APPROVES, AND RESOLVES:
SECTION 1. The whole number of ballots cast in the precincts except vote-by-
mail ballots was 3,695. That the whole number of vote-by-mail ballots cast in the City
was 7,813, making a total of 11,508 ballots cast in the City [50.96% Voter Turnout].
SECTION 2. The Regular Municipal Election was held for the purpose of
electing:
a. Mayor of the City of Palm Springs;
b. Two-members to the office of Member of the Palm Springs City Council;
C. The submission to the qualified voters an ordinance implementing a one-
percent (1%) local transactions, sales and use tax for the period of twenty-five (25)
years [Measure "J"].
Resolution No. 23048
Page 2
SECTION 3. The names of the persons voted for at the election for the office of
Mayor of the City of Palm Springs for the term ending December, 2015 are as follows:
Bill Ferra
Don Cook
Phyllis Claire Burgess
Bridgette Sullenger
Vincent William Steven Ziegler
Jeff Nichols
Steve Pougnet
Write-in Candidate Wayne Gottlieb
SECTION 4. The names of persons voted for at the election for the office of
Member of the Palm Springs City Council for the term ending December, 2015 are as
follows:
Rick Hutcheson
Kerry Hendrix
John Tymon
Elizabeth "Liz' Glass
Lee Weigel
Paul Lewin
SECTION 5. The City Council pursuant to its right and authority, ordered
submitted to the qualified voters the following question and ordinance [Measure "J"]:
Shall an ordinance to provide funding that cannot be taken
by the State and help preserve Palm Springs' city services, YES
including without limitation police, fire, library, parks,
streets/pothole repair, acquisition and development of
garages and parking facilities, installation and maintenance
of improvements and facilities for the implementation of the
Museum Market Plaza Specific Plan, by enacting a City of
Palm Springs 1% sales and use tax, for 25 years, subject to NO
independent annual audits, be adopted?
SECTION 6. The number of votes given at each precinct, the number of votes
for each qualified candidate and Measure "J" are attached hereto and incorporated
herein as Exhibit A to this Resolution.
SECTION 7. The City Council determines and declares that Steve Pougnet was
elected to the office of Mayor of the City of Palm Springs for the term ending December,
2015.
Resolution No. 23048
Page 3
SECTION 8. The City Council determines and declares that Paul Lewin and Rick
Hutcheson were elected to the office of Member of the Palm Springs City Council for the
term ending December, 2015.
SECTION 9. The City Council determines and declares that as a result of the
election, a majority of the voters voting on Measure "J" implementing a one-percent
(1%) local transactions, sales and use tax for the period of twenty-five (25) years, did
vote in favor of it, and that Measure "J" was carried, and shall be deemed adopted and
ratified.
SECTION 10. The Mayor and City Clerk are hereby authorized and directed to
execute Ordinance No. 1802, "AN ORDINANCE OF THE PEOPLE OF THE CITY OF
PALM SPRINGS, CALIFORNIA, ADDING CHAPTER 3.22 TO THE PALM SPRINGS
MUNICIPAL CODE, APPROVING AND IMPLEMENTING A ONE PERCENT (1%)
TRANSACTIONS, SALES, AND USE TAX;" (attached hereto and incorporated herein
as Exhibit B to this Resolution) and the City Clerk shall certify to the passage of
Ordinance No. 1802, by the People of the City of Palm Springs, enter it into the book of
original Ordinances, correct any non-substantive typographical errors, and cause such
Ordinance to be codified in the Palm Springs Municipal Code.
SECTION 11. The City Clerk shall enter on the records of the City Council a
statement of the results of the election, showing:
a. The whole number of votes cast in the City;
b. The qualified candidates voted upon;
C. The measure voted upon;
d. For what office each person was vote for;
e. The number of votes given at each precinct to each to each qualified
candidate, and for and against Measure "J;"
f. The total number of votes given in the City for each qualified candidate,
and for and against Measure "J."
SECTION 12. The City Clerk shall certify to the adoption of this resolution and
enter it into the book of original resolutions.
PASSED, APPROVED AND ADOPTED BY THE PALM SPRINGS CITY
COUNCIL THIS 7T" DAY OF DECEMBER, 2011.
DAVID H. READ MANAGER
Resolution No. 23048
Page 4
ATTEST:
MES THOMPSON, CITY CLERK
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF PALM SPRINGS )
I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that
Resolution No. 23048 is a full, true and correct copy, and was duly adopted at a regular
meeting of the City Council of the City of Palm Springs on 7'" day of December, 2011 by
the following vote:
AYES: Councilmember Foat, Councilmember Hutcheson, Councilmember Mills,
Mayor Pro Tern Weigel, and Mayor Pougnet.
NOES: None.
ABSENT: None.
ABSTAIN: None.
MES THOMPSON, CITY CLERK
City of Palm Springs, California j 00/Zoil
EXHIBIT A
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* 9
Kari Verjil * Rebecca Spencer
Registrar of Voters 1 �q Assistant Registrar of Voters
REGISTRAR OF VOTERS
COUNTY OF RIVERSIDE
CERTIFICATE OF REGISTRAR OF VOTERS
TO THE RESULTS OF THE CANVASS OF ELECTION RETURNS
State of California )
) ss.
County of Riverside )
I, KART VERJIL, Registrar of Voters of said County, do hereby certify that, in pursuance of the provisions of
Sections 15301, 15372, and 15374 of the California Elections Code, and the resolution adopted by the City
Council, I did canvass the returns of the votes cast on November 8, 2011, as part of the Consolidated
General Election in the
CITY OF PALM SPRINGS
and I further certify that the statement of votes cast, to which this certificate is attached, shows the whole
number of votes for each candidate for elective office and for and against each measure at said election, in
said City, and in each precinct therein, and that the totals as shown for said election are full, true, and
correct.
Dated this 16t6 day of November 2011.
r .
i~ RI VERJIL
Registrar of Vote
f.
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r
2724 Gateway Drive,Riverside,CA 92507-0918•(951)486-7200•FAX(951)486-7272•TTY(951)697-8966
www.voteinfo.net
11116/11 4:09 PM RIVERSIDE COUNTY Statement of Vote 19 of 35
November8,2011 GENERAL CONSOLIDATED ELECTION
NON-PARTISAN CITY OF PALM SPRINGS-MAYOR
100013
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49005 PALMSPRINGS - 2216 -.382 17,24 28 20 16 32 '1:-17 15 233
49005-Vote by Mail Reppi 2216 "699 3154 58 30 29 47 33 24 428
49MG PALMSPRINGS 1827 362 1981 18 14 18 42 13 19 -: 211
49006-Vole by Mail Reporting 1827 624 34.15 49 13 26 46 16 32 395
49009 PALMSPRINGS 1896 298 15.72 10 7 16 29 7 16 195
49009-Vote by Mail Reporling 1896 600 31.65 28 8 19 32 23 34 424
49017-PALMSPRINGS 2279 -'381 16,72 17 10 10 24 21 25 254
49017-Vona by Marl Reporting 2279 -715 31.37 31 20 -'20 33 '26 38 '. 499
49018 PALM SPRINGS 26M 449 17.21 . 15 16 '12 34 -. 16 21 313
49018-Vole by Mail RepoNng 2609 1129 43,27 53 35 46 62 37 63 770
49023 PALM SPRINGS 220C 297 13,50 4 12 13 21 15 24 186
49023-Vole by Mail RepoNng 2200 842 38,27 41 42 44 50 37 47 518
49025 PALMSPRINGS 1340 -260 1940 13 12 :-6 16 5 14 175
49025-Vole by Mall Reporting 1340 574 4284 20 10 '17 33 - -15 33 405
49026 PALMSPRINGS 2958 466 1575 28 24 -:18 35 -21 32 281
49026-Vote by Mail Reporting 2956 986 33.33 52 30 54 63 29 55 630
49031 PALM SPRINGS 0 0 000 0 0 0 0 0 0 0
49031-Vole by Mail Reporting 0 0 0.00 0 0 0 0 0 0 0
49033 PALM SPRINGS 0 0 0 00 0 a _.0 0 - 0 0 0
49033-Vole by Mali Reporting 0 0 000 0 0 -.0 0 -0 0 0
49034 PALMSPRINGS 0 0 600 0 _ 0 0 0 0 0 0
49034-Vote by Matt Reporting 0 0 0,00 0 0 0 0 0 0 0
59000 PALM SPRINGS 0 0 0.00 0 00 0 0 0 0
59000-Vote by Mail Reporting 0 0 0.00 0 0 0 0 0 0 0
59001:PALM SPRINGS 0 0 000 0 0 is-. 0 0 0 - 0 0
59001-Vote by Mall Reporting 0 ': 0 000 0 0 9 0 -. 0 0 0
69002-PALM SPRINGS 6 2 33,33 Insufficient Turri to Proil l veer Pri by
59002-Vote by Mail Reporr6n9 6 0 0.00 0 0N, `• 0 0 0 0 0
59003 PALM SPRINGS 0 0 0.00 0 0 0 0 0 0 0
59003-Vole by Mail Reporting 0 0 0.00 0 0 0 0 0 0 0
59006.PALM SPRINGS 0 r 0 0.00 -- 0 - 0 0 0 . _'0 0 0
59006-Vote by Mail Reporting_ 0 0 0 0 0 'a 0 -0 0 0
59011 PALMSPRINGS 1549 194 1252 9 12 ":11 20 / 4 14 its
59011-Vote by Mail Reporting 1549 381 2460 14 9 16 16 19 26 267
59020 PALMSPRINGS 2178 342 15.70 14 23 15 28 17 18 212
59020-Vote by Mail Reporting 2178 731 33,56 34 26 31 43 26 40 486
59021 PALMSPRINGS 1525 r262 1718 14 12 a:4 30 12 13 155
59021-Vote by Mall Reporting 1525 532 34.89 35 17 30 40 -is 28 337
Precinct Totals 22583 3595 16.36 170 162 143 313 148 211 2332
Vote by Mail Reporting Totals 22583 7813 34,60 415 240 332 465 279 420 5159
Grand Totals 22583 lime 5096 585 :' 402 475 778 427 631 7491
Rrersde County 22583 lime 5096 585 402 475 778 427 631 7491
45th Congressional 22583 lime 50.96 585 402 475 778 427 631 7491
371h Senatorial District 22583 11508 50.96 585 402 475 778 427 631 7491
stir Assembly District 22583 11508 50.96 585 402 471 718 427 631 7491
4th Suporneemal Glamet 17325 -:91 5232 465 303 - 364 601 4333 492 `-5917
SR Supervlsonal Grsinct 52" 2444 464 120 99 'III fl) . 94 139 '15)4
Cityof Palm Springs 22" 11508 5096 585 402 .475 7)8 42) 631 -V491
1 Ill 6111 4:09 PM RIVERSIDE COUNTY Statement of Vote 20 of 35
November 8,2011 GENERAL CONSOLIDATED ELECTION
NON-PARTISAN CITY OF PALM SPRINGS-CITY COUNCIL
100014
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49005 PALMSPRINGS- 2216 382 17,24 182 28 '15 136 104 : 199
49005-Vote by Mail Reporting 2216 699 31.54 334 68 30 222 203 N5
49006-PALMSPRINGS 1627 362 1981 149 35 -.15 109 112 207
49006-Vote by Mail Reporting 1827 624 34.15 337 50 21 139 198 312
4%09 PALMSPRINGS 1896 298 1512 140 21 8 85 71 165
49009-Vote by Mall Reporting 1896 600 31.65 343 72 19 146 176 298
49017 PALMSPRINGS 2279 -'.381 1672 182 45 15 95 86 243
49017,Vote by Mall Reporter, 2279 -715 3137 392 72 23 181 159 425
49018 PALMSPRINGS 26M 449 1721 221 24 10 140 -.131 267
49018-Vole by Mail Reporting 2609 1129 4327 620 88 29 265 312 653
49023 PALMSPRINGS 2200 297 10.50 137 27 12 95 85 144
49023-Vote by Mail Reporting 2200 842 38.27 403 45 27 265 287 417
49025 PALM SPRINGS 1340 ':.260 1940 132 14 C7 63 i:70 158
49025 Vote by Mall Reporting 1340 -574 4Z64 306 39 17 123 P:194 319
49026 PALM SPRINGS 2958 -466 15.7 197 38 21 158 -156 216
49026-Vote by Mail Reporting 2958 986 33.33 462 84 31 286 333 503
49031 PALMSPRINGS 0 0 O.BI 0 0 0 0 0 0
49031-Vote by Mail Reporting 0 0 0.00 0 0 0 0 0 0
49033 PALM SPRINGS 0 - - 0 000 0 0 `- 0 0 0 0 '
49033.Vote by Mail Reponmg 0 0 0.00 0 0 0 0 0 0
49034 PALM SPRINGS 0 i. 0 000 ': 0 0 ,0 0 0 0
49034-Vote by Mail Reporting 0 0 0.00 0 0 0 0 0 0
59000 PALM SPRINGS 0 0 0.00 0 0 0 01 0 0
59000-Vote by Mail RepMing 0 0 0.00 0 0 0 0 0 0
59001.PALM SPRINGS 0 0 >0.00 -0 0 -'0 01 0 0
59001-Vials,by Mal Reporting, 0 -" 0 000 '. 9 --. 0 0.' 01 0 0
69002 PALMSPRINGS 5 2 3133 "...•«"" I08Mtficlent Turnout to Protect Voter Privacy ...
5900Z-Vote by Mail Reporting 6 0 0.00 0 0 0 0 0 0
59003 PALMSPRINGS 0 0 0.00 0 0 0 9 0 0
59003-Vole by Mail Reporting 0 0 0.00 0 0 0 0 0 0
59ON PALMSPRINGS 0 : 0 000 `. 0 0 - 0 0 0 '0
59006-Vole by Mal Repbeing. 0 '. 0 0,00 0 0 - 0 0 0 0
59011 PALMSPRINGS 1549 -6194 12.52 89 18 9 76 : 45 80
59011-Vote by Mail Re,imm, 1549 381 24.60 178 48 12 107 129 165
59020 PALM SPRINGS 2178 342 15.70 160 24 14 115 108 170
59020-Vole by Mail Reposing 2178 731 33.56 390 54 26 200 219 367
59021:PALM SPRINGS 1526 262 1718 d 118 `. 19 _.12` 94 L 63 157
59021-Vote by Mail Reporting 1525 '532 34 89 272 45 27 14B ::153 272
Precinct Totals 22583 3695 1636 1708 293 137 1167 1031 2008
Vote by Mail Reporting Totals 22563 7813 34.60 4037 665 262 2082 2363 4082
Grand Totals 22563 11608 50.96 5745 958 399 3249 3394 6090
RverspeCwnty 22583 115N 5096 5745 958 399• 3249 C3394 6090
450 Congressional 22583 11508 5096 5745 958 399 3249 3394 6090
37th Senatorial District 22583 11508 5095 5745 958 399 3249 3394 6090
60th Assembly District 22583 11508 50.96 5745 958 399 3249 3394 6090
41h Supervisdnal District 17325 9064 52 32 -. 4537 ;:1 750 300-. 2508 b.' 2677 4871
5th Supervia lDskd 5258 ;2a44 4648 1208 `• 208 H9 741 `.71T 1219
City or Palm Sm., 22563 '11508 509fi 5)45 < 958 399 3349 13394 6090
11116111 4:09 PM RIVERSIDE COUNTY Statement of Vote 33 of 35
November8,2011 GENERAL CONSOLIDATED ELECTION
NON-PARTISAN MEASURE J-CITY OF PALM SPRINGS
140021
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49005-PALM SPRINGS 2216 382 '17.24 - 201 180
49005-Vote by Mail Reposing 2216 699 31.54 375 321
49006 PALM SPRINGS 1827 302 1981 - 203 154
49006-Vole by Mail Reporting 1827 624 34.15 380 241
49009 PALM SPRINGS 1896 298 15.72 174 122
49009-Vote by Mall Reposing 1896 600 31,66 382 211
49017 PALM SPRINGS 2279 I'381 1872 225 155
49017 Vote by Man Reporting 2279 716 31 37 .437 272
49018 PALM SPRINGS 2609 - 449 17.21 258 -. 187
49018-Vote by Mail Reposing 2609 1129 43.27 678 438
49023 PALM SPRINGS 220C 297 13.50 158 132
49023-Vole by Mail Reposing 22M 842 38.27 434 396
49025 PALMSPRINGS INC ''260 1940 170 86
49025-Vote by Mall Reporting 1340 574 42.84 358 209
09026 PALM SPRINGS 2958 '.486 15.75 233 226
49026-Vole by Mai Repor('mg 2958 986 33.33 553 426
49031 PALM SPRINGS 0 0 vw 0 0
49031-Vole by Mail Repotting 0 0 0.W 0 0
49033-.PALM SPRINGS 0 - 0 0100 0....-. 0
49033 Vote by Mall RePortng. 0 0 000 0 0
49034 PALM SPRINGS 0 0 000 0 0 _
49034-Vote by Mail Reposing 0 0 0.00 0 0
59000 PALM SPRINGS 0 0 0'00 0 0
59000.Vote by Mail Retrial 0 0 0.00 0 0
59001"PALM SPRINGS 0 0 0.00 0 " 0
59001-Vote by Mall Reporting 0 " 0 000 0 -'. 0
:
59002 PALM SPRINGS 6 - 2 3333 ..m«... Insufficient Turnout to Protect Voter Privacy .........
59002.Vote by Mail Reporting 6 0 0.00 0 0
59003 PALM SPRINGS 0 0 D.Do 0 a
59003-Vote by Mail Reporting 0 0 of 0 0
590M PALM SPRINGS C 0 000 0 0
59006-Vole by Mall Reporting 0 0 000 0 0
59011,PALM SPRINGS 1 1549 r194 1262 92 95
59011-Vote by Mail Reporting 1549 361 2460 201 177
59020 PALM SPRINGS 2178 342 15.70 168 170
59020-Vote by Mail Reporting 2178 731 33.56 428 296
59021 PALMSPRINGS 1625 262 1718 136 126
59021-Vote by Mail Reporting 152 1 532 34.69 305 224
Precinct Totals 22583 3695 16.36 2019 1634
Vote by Mail Reporting Totals 22583 7813 34.60 4531 3211
Giant Totals 22583 11508 5096 6550 ':4845
Rmersoe County 22583 1159E 5096 5550 4645
45th Congressional 22583 11508 50.95 6550 4845
37th Senatorial Diana 22583 11MB 50.96 6560 4845
Both Assembly District 22583 11508 50.96 6560 4845
41g Supervisor,alOstra 17325 9064 52.32 6219 3756
5th SupervisonalQallct 52U '2444 4648 1331 -1089
City or Palm Swings 22583 115081 5096 6550 4845
?1i Of It,�F
* 4
u ri m
Kari Verjil Rebecca Spencer
Registrar of Voters * Assistant Registrar of Voters
3
4}9, 1gQ
REGISTRAR OF VOTERS
COUNTY OF RIVERSIDE
CONSOLIDATED GENERAL ELECTION
NOVEMBER 8, 2011
OFFICIAL TALLY RESULTS OF QUALIFIED WRITE-IN CANDIDATES
November 15, 2011
WAYNE GOTTLIEB -----------------------------—----------------------------------------------------22
KARI VERJIL
Registrar of Voters
2724 Gateway Drive, Riverside, CA 92507-0918•(951)486-7200•FAX(951)486-7272•TTY(951)697-8966
www.voteinfo.net
EXHIBIT B
ORDINANCE NO. 1802
AN ORDINANCE OF THE PEOPLE OF THE CITY OF
PALM SPRINGS, CALIFORNIA, ADDING CHAPTER 3.22
TO THE PALM SPRINGS MUNICIPAL CODE,
APPROVING AND IMPLEMENTING A ONE PERCENT
(1%) TRANSACTIONS, SALES, AND USE TAX.
THE PEOPLE OF THE CITY OF PALM SPRINGS HEREBY ORDAIN AS
FOLLOWS:
SECTION 1. Chapter 3.22 is hereby added to Division I of Title 3 of the Palm
Springs Municipal Code to read:
SALES AND USE TAX
3.22.010 Title.
3.22.020 Purpose.
3.22.030 Operative Date.
3.22.040 Contract with State.
3.22.050 Transactions and Sales Tax Rate.
3.22.060 Place of Sale.
3.22.070 Use tax rate.
3.22.080 Adoption of Provisions of State Law.
3.22.090 Limitation on Adoption of State Law.
3.22.100 Permit not Required.
3.22.110 Exemptions and Exclusions.
3.22.120 Amendments.
3.22.130 Enjoining Collection Forbidden.
3.22.140 Independent Annual Audit.
3.22.010 Title.
This Chapter shall be known as the City of Palm Springs Local Transactions and
Use Tax Code. This Chapter shall be applicable in the incorporated territory of the City
of Palm Springs hereinafter referred to as the "City."
3.22.020 Purpose.
This Chapter 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 impose a retail transactions and use tax to be applied throughout the
entire territory of the City to the fullest extent permitted by law and in accordance with
the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue
and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 of the Revenue and
Taxation Code, which authorizes the City to adopt this Chapter if a majority of the
Ordinance No. 1802
Page 2
electors voting on the measure vote to approve the imposition of the tax at an election
called for that purpose.
(b) To adopt a retail transactions, sales, and use tax ordinance that
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 1.6 of Division 2 of the Revenue and Taxation Code.
(c) To adopt a retail transactions, sales, and use tax ordinance that 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 retail transactions, sales, and use tax ordinance that can be
administered in a manner that will be, to the greatest degree possible, consistent with
the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the
cost of collecting the transactions and use taxes, and at the same time, minimize the
burden of record keeping upon persons subject to taxation under the provisions of this
Chapter.
(e) To provide transactions, sales, and use tax revenue to the City to be used
for the general governmental purposes of the City and with any transactions, sales, and
use tax revenue received being placed into the City's general fund.
3.22.030 Operative Date.
This Chapter shall be operative on the first day of the first calendar quarter
commencing at least thirty (30) days after the City Council certifies the results of the
election.
3.22.040 Contract with State.
Prior to the operative date, the City shall contract with the State Board of
Equalization to perform all functions incident to the administration and operation of this
transactions, sales and use tax ordinance; provided, that if the 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 contract.
3.22.050 Transactions and Sales Tax Rate.
For the privilege of selling tangible personal property at retail, a tax is hereby
imposed upon all retailers in the incorporated territory of the City at the rate of one
Ordinance No. 1802
Page 3
percent (1%) of the gross receipts of any retailers for the sale of all tangible personal
property sold at retail in said territory on and after the operative date of this Chapter.
3.22.060 Place of Sale.
For the purposes of this Chapter, 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 or her 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.
3.22.070 Use tax rate.
An excise tax is hereby imposed on the storage, use, or other consumption in the
City of tangible personal property purchased from any retailer on and after the operative
date of this Chapter for storage, use, or other consumption in said territory at the rate of
one percent (1%) 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.
3.22.080 Adoption of provisions of State Law.
Except as otherwise provided in this Chapter and except insofar as they are
inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation
Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the
Revenue and Taxation Code are hereby adopted and made a part of this Chapter as
though fully set forth herein.
3.22.090 Limitation on Adoption of State Law.
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation
Code:
(a) Wherever the State of California is named or referred to as the taxing
agency, the name of this City shall be substituted. The substitution, however, shall not
be made when:
1. The word "State" is used as a part of the title of the State Controller,
State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or
the Constitution of the State of California.
Ordinance No. 1802
Page 4
2. The result of that substitution would require action to be taken by or
against this City or any agency, officer, or employee thereof rather than by or against
the State Board of Equalization, in performing the functions incident to the
administration or operation of this Chapter.
3. 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:
A. 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;
B. 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 provision of that Code.
4. In Sections 6701, 6702 (except in the last sentence thereof), 6711,
6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
(b) The word "City" shall be substituted for the word "State" in the phrase
"retailer engaged in business in this State" in Section 6203 and in the definition of that
phrase in Section 6203.
3.22.100 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
Chapter.
3.22.110 Exemptions and Exclusions.
(a) There shall be excluded from the measure of the transactions and sales
tax and the use tax the amount of any sales tax or use tax imposed by the State of
California or by any City, City and county, or county pursuant to the Bradley-Burns
Uniform Local Sales and Use Tax Law or the amount of any State-administered
transactions or use tax.
(b) There are exempted from the computation of the amount of transactions
tax the gross receipts from:
1. Sales of tangible personal property, other than fuel or petroleum
products, to operators of aircraft to be used or consumed principally outside the county
in which the sale is made and directly and exclusively in the use of such aircraft as
Ordinance No. 1802
Page 5
common carriers of persons or property under the authority of the laws of this State, the
United States, or any foreign government.
2. Sales of property to be used outside the City which is shipped to a
point outside the City, pursuant to the contract of sale, by delivery to such point by the
retailer or his or her agent, or by delivery by the retailer to a carrier for shipment to a
consignee at such point. For the purposes of this paragraph, delivery to a point outside
the City shall be satisfied:
A. With respect to vehicles (other than commercial vehicles)
subject to registration pursuant to Chapter 1 (commencing with Section 4000) of
Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the
Public Utilities Code, and undocumented vessels registered under Division 3.5
(commencing with Section 9840) of the Vehicle Code by registration to an out-of-City
address and by a declaration under penalty of perjury, signed by the buyer, stating that
such address is, in fact, his or her principal place of residence; and
B. With respect to commercial vehicles, by registration to a
place of business out-of-City and declaration under penalty of perjury, signed by the
buyer, that the vehicle will be operated from that address.
3. The sale of tangible personal property if the seller is obligated to
furnish the property for a fixed price pursuant to a contract entered into prior to the
operative date of the ordinance codified in this Chapter.
4. A lease of tangible personal property which is a continuing sale of
such property, for any period of time for which the lessor is obligated to lease the
property for an amount fixed by the lease prior to the operative date of the ordinance
codified in this Chapter.
5. For the purposes of subsections (b)(3) and (b)(4) of this Section,
the sale or lease of tangible personal property shall be deemed not to be obligated
pursuant to a contract or lease for any period of time for which any party to the contract
or lease has the unconditional right to terminate the contract or lease upon notice,
whether or not such right is exercised.
(c) There are exempted from the use tax imposed by this Chapter, the
storage, use or other consumption in this City of tangible personal property:
1. The gross receipts from the sale of which have been subject to a
transactions tax under any State-administered transactions and use tax ordinance.
2. Other than fuel or petroleum products 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 necessity issued pursuant to the laws of this
Ordinance No. 1802
Page 6
State, the United States, or any foreign government. This exemption is in addition to the
exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code
of the State of California.
3. If the purchaser is obligated to purchase the property for a fixed
price pursuant to a contract entered into prior to the operative date of this Chapter.
4. If the possession of, or the exercise of any right or power over, the
tangible personal property arises under a lease which is a continuing purchase of such
property for any period of time for which the lessee is obligated to lease the property for
an amount fixed by a lease prior to the operative date this Chapter.
5. For the purposes of subsections (c)(3) and (c)(4) of this Section,
storage, use, or other consumption, or possession of, or exercise of any right or power
over, tangible personal property shall be deemed not to be obligated pursuant to a
contract or lease for any period of time for which any party to the contract or lease has
the unconditional right to terminate the contract or lease upon notice, whether or not
such right is exercised.
6. Except as provided in subsection (c)(7) of this Section, a retailer
engaged in business in the City shall not be required to collect use tax from the
purchaser of tangible personal property, unless the retailer ships or delivers the property
into the City or participates within the City in making the sale of the property, including,
but not limited to, soliciting or receiving the order, either directly or indirectly, at a place
of business of the retailer in the City or through any representative, agent, canvasser,
solicitor, subsidiary, or person in the City under the authority of the retailer.
7. "A retailer engaged in business in the City" shall also include any
retailer of any of the following: vehicles subject to registration pursuant to Chapter 1
(commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in
compliance with Section 21411 of the Public Utilities Code, or undocumented vessels
registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code.
That retailer shall be required to collect use tax from any purchaser who registers or
licenses the vehicle, vessel, or aircraft at an address in the City.
(d) Any person subject to use tax under this Chapter may credit against that
tax any transactions tax or reimbursement for transactions tax paid to a district
imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the
Revenue and Taxation Code with respect to the sale to the person of the property the
storage, use or other consumption of which is subject to the use tax.
(e) Nothing in this Chapter shall be construed as imposing a tax upon any
person or service when the imposition of such tax upon such person or service would
be in violation of a federal or state statute, the Constitution of the United States or the
Constitution of the State of California.
Ordinance No. 1802
Page 7
3.22.120 Amendments.
All amendments subsequent to the effective date of this Chapter to Part 1 of
Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which
are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and
Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the
Revenue and Taxation Code, shall automatically become a part of this Chapter,
provided however, that no such amendment shall operate so as to affect the rate of tax
imposed by this Chapter.
3.22.130 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 the city, or against any
officer of the State or the City, to prevent or enjoin the collection under this Chapter, or
Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of
tax required to be collected.
3.22.140 Independent Annual Audit.
The proceeds resulting from this transactions, sales, and use tax shall be
deposited into the City's general fund and become subject to the same independent
annual audit requirements as other general fund revenue. The independent auditor's
report, which shall include an accounting of the revenues received and expenditures
made from the transactions and use tax, will be presented annually to the City Council
and made available for public review.
SECTION 2. This Ordinance shall become effective upon adoption by a majority
of the voters casting votes at the general municipal election on November 8, 2011, and
shall expire on the twenty-fifth (25 ) anniversary of the operative date, unless otherwise
extended by a majority vote of the electors in the City of Palm Springs.
PASSED, APPROVED, AND ADOPTED BY THE PEOPLE OF THE CITY OF
PALM SPRINGS AT THE REGULAR MUNICIPAL ELECTION HELD THE 8T" DAY OF
NOVEMBER, 2011.
STEPHEN P. POUGNET, MAYOR
ATTEST:
JAMES THOMPSON, CITY CLERK
Ordinance No. 1802
Page 8
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF PALM SPRINGS )
CERTIFICATION
I, JAMES THOMPSON, City Clerk of the City of Palm Springs, California, do
hereby certify that Ordinance No. 1802 is a full, true, and correct copy, and was adopted
by a majority vote of the People of the City of Palm Springs, at the Regular Municipal
Election held the 8th day of November, 2011, as appears by the official returns of said
election, and the Statement of Votes Cast as declared by the City Council, Resolution
No. 23048, adopted the 7th day of December, 2011.
JAMES THOMPSON, CITY CLERK
City of Palm Springs, California