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HomeMy WebLinkAboutOrd 08-82 Sales & Use TaxORDINANCE NO., 8 6?' AN ORDINANCE IMPOSING A SAL.ES AND USE TAX TO BE ADMINISTERED BY THE STATE, BOARD OF EQUAL. IZATION AND .PROVIDING PENALTIES FOR VIOLATIONS The City Council of the City of Dublin does ordain as follows: ~ Section 1. SHORT TITLE. This ordinance shall be known as the uniform local Sales and Use Tax Ordinance. Section 2. RATE.~ The rate of sales tax and use tax imposed b,~ this ordinance shall be one percent .. Section 3. OPERATIVE DATE. This ordinance shall be operative on March 22', 1982 . Section 4. PURPOSE. The City Council hereby declares that this ordinance is adopted to achieve the following, a'mong other, purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes' (a) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code; (b) To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and USe Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation'Code; (c) To adopt a sales and use tax ordinance which imposes a tax and provides a measure therefor that can b'e a'dministered and Coll,cted by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from the existing statutory and administrative procedures followed by the State. Board of Equalization in administering and collecting the California State Sales. and Use Taxes; (d) To adopt a sales and use .tax ordinance which can be administered in a manner tha¥ will, to the degree possibl'e Consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxatioh-Code, minimize the cost of collecting city .sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance. Section 5. CONTRACT.WITH STATE. '..Prior to the-operative date 'this city shall contract with the State Board Of'Equalization to perform all functions incident to the administration and operation of this sales and use tax ordinance; provided, that if this city shall not have contrac, ted 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 b~ the first day of the first Calendar quarter following the execution of such a contract rather than the first day of the first 'calendar quarter 'following ~he adoption of this ordinance. Section 6'. 'SALES TAX. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon ali retailers in the city at the rate stated in Section 2 of the gross receipts of the retailer from the s. cile'of ali tangibl~ personal property sold at retail in this city on.and after the operative date. · Section 7. PLACE OF SALE. For the purposes of this ordinance, ali retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is' delivered by the retailer or his agent to an out-o£[State destination or to a common carrier for delivery, to an out-of-State destination. The gross receipts from. such sales shall inc.lude delivery char'ges, 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. BT-527-A REV.2 (11-74)' . (f) In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or 'consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public' convenience and neces- sity issued pursuant to the laws of t.his state, the United States, or any foreign government is exempted from the. use tax. · · · Section 13. AMENDMENTS. All subsequent amendments qf the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this ordinance. Section 14. ENJOINING COLLECTION FORBIDDEN. No ihiunctlon or' writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or this City, or against any officer of the State or this City, to preve, nt or enjoin the collection under this ordinance, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required.to be col'lected. .. o Section 15. PENALTIES. Any person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500.00 or by imprisonment for a period of not more than six months, or by both such fine and imprisonment. SeCtion 16. SEVERABILITY. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. · Section 17. EFFECTIVE DATE. This ordinance relates to taxes for the usual and current expenses of the City and shall take effect immediately.' Section 18. ALTERNATIVE RATE OF TAX. In the event that the rate of sales and use tax imposed by this Ordinance in Section 2 hereof, is held.or declared to be invalid by a court of competent jurisdiction for any reason, or collection of the sales and.~se tax at the rate imposed by Section 2.hereof is enjoined or stayed, then, from the date of final judgment of a court of competent jurisdiction, or during the period the tax, at the rate imposed by Section 2 hereof, is enjoined or stayed, the rate of sales and use ~ax imposed by this Ordinance shall be 95% of 1%. Passed approved and adopted this 22nd'day of March, 1982, 'by the following vote: AYES: Cm. Burton, Hegarty, Jeffery, Moffatt .and Mayor Snyder NOES: None ABSENT: None MAYOR ATTEST-: