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Title 3
REVENUE AND FINANCEChapters:
3.05 Purchasing Policies and Procedures
3.10 Uniform Schedules and Rates for Assessment for Fire Suppression Services
3.15 Special Gas Tax Street Improvement Fund
3.20 Real Property Transfer Tax
3.25 Uniform Local Sales and Use Tax
3.30 Uniform Transient Occupancy Tax
3.35 Transactions and Use Tax for the Maintenance, Repair, Replacement, Construction, and Reconstruction of the City’s Road System
Chapter 3.05
PURCHASING POLICIES
AND PROCEDURESSections:
Article I. General
3.05.010 System adopted.
3.05.020 Procurement procedures.
3.05.030 Purchase order form and process.
3.05.040 Exceptions.
3.05.050 Purchase orders not signed by commissioner.
3.05.060 Unauthorized purchases.
3.05.070 Prohibition of interest.
3.05.080 Gifts and rebates.
3.05.090 Environmental guidelines.
3.05.100 Severability.
Article II. Formal Bidding Procedures
3.05.110 Competitive bidding required.
3.05.120 Formal contract procedure.
3.05.130 Bidder’s security.
3.05.140 Bid opening procedure.
3.05.150 Placement of bids on city council agenda.
3.05.160 Rejection of bids.
3.05.170 Lowest responsible bidder.
3.05.180 Award to other than low bidder.
3.05.190 Tie bids.
3.05.200 Performance bonds.
3.05.210 Bidders in default to city.
3.05.220 Procedure if bids exceed estimate.
3.05.230 Definitions.
Article III. Special Procedures
3.05.240 Emergency purchases.
3.05.250 Emergency – Situations specified.
3.05.260 Disposition of obsolete or surplus property.
Article I. General
3.05.010 System adopted.
In order to establish efficient procedures for the acquisition or use of supplies and equipment, to secure for the city supplies and equipment at the lowest possible cost commensurate with quality needed, to exercise positive financial control over purchases, to clearly define authority for the purchasing function and to assure the quality of purchases, a purchasing system is adopted. [Ord. 155 § 1.10, 1994.]
3.05.020 Procurement procedures.
Routine purchases of $100.00 or less shall not require a purchase order and may be done informally. Purchases between $100.00 and $5,000 shall require an approved purchase order. Purchases of $5,000 or more are subject to a formal bidding process as established herein. [Ord. 155 § 1.20, 1994.]
3.05.030 Purchase order form and process.
(1) Fill out the prescribed three-part purchase order form and assign the next available number from the purchase order log book.
(2) Obtain the appropriate commissioner’s signature on the three-part form.
(3) Submit the three-part form to the city clerk. Note any special instructions on the form and bring that to the attention of City Hall staff. The clerk will circulate copies of the purchase order with council packets. This allows council time to review the purchase orders with their other council meeting information. Although purchase orders may be accepted up to the day of the council meeting, it is preferred that they be submitted in advance. The cutoff day for information for council packets is the Wednesday prior to the following Tuesday’s city council meeting.
(4) Upon council approval, the clerk will indicate the approval date on the purchase order, keep one copy at City Hall, and return the original and one copy to the requisitioner. The requisitioner will then deliver the approved purchase order to the vendor. Once the product/service is received and invoiced, the bookkeeper will set up the invoice for payment.
(5) If a vendor will not establish an order/invoice policy with the city and money needs to accompany the purchase request, state so on the purchase order and indicate that a check must accompany the purchase order. In order that the bookkeeper can include the check on the list of bills, these purchase orders must be received no later than the Tuesday prior to the following Tuesday’s council meeting (one week in advance).
(6) Upon request, staff at City Hall will mail approved purchase orders to the vendor. [Ord. 155 § 1.30, 1994.]
3.05.040 Exceptions.
Purchases not exceeding $250.00 which are necessary for the day-to-day operations of the city do not require purchase orders. These exceptions include such items as office, maintenance, and operational supplies and repairs to machinery and equipment. The commissioner of each department shall periodically review expenditures in order to assure compliance with this section. Any discrepancies or request for changes shall be considered by the city council. [Ord. 155 § 1.40, 1994.]
3.05.050 Purchase orders not signed by commissioner.
Purchase orders which are not approved by the appropriate commissioner shall not be placed on the city council agenda under the purchase order section of the consent calendar. If a commissioner does not approve a staff member’s purchase order request, staff may request that the matter be placed on the city council agenda for consideration as a separate action item. [Ord. 155 § 1.50, 1994.]
3.05.060 Unauthorized purchases.
Except as herein provided, it is unlawful for any city officers and employee to order the purchase of or make any contract contrary to the provisions of this chapter. Said purchase or contract shall not be approved by the city council, and the city shall not be bound thereby. [Ord. 155 § 1.60, 1994.]
3.05.070 Prohibition of interest.
No purchase order or contract within the purview of this chapter in which the council, or any other officer or employee of the city, in which to their knowledge they are financially interested, directly or indirectly, shall be issued, except the council shall have the authority to waive compliance with this section when it finds such action to be in the best interests of the city. [Ord. 155 § 1.70, 1994.]
3.05.080 Gifts and rebates.
Every officer and employee of the city is expressly prohibited from accepting, directly or indirectly, from any person, company, firm or corporation to which any purchase order or contract is or might be awarded any rebate, gift, money or anything of value whatsoever, except where given for the use and benefit of the city. [Ord. 155 § 1.80, 1994.]
3.05.090 Environmental guidelines.
The city recognizes the environmental consequences of public purchasing decisions and, therefore, individual purchases should be evaluated by the following criteria: Appropriate technology level; re-usability or recyclability; recycled material content; minimal packaging or waste stream contribution; minimum toxicity of ingredients or components; energy efficiency; and general environmental “friendliness.” When other purchasing factors such as price, quality, and performance are approximately equal, purchasing choice shall be made based on the environmental criteria outlined above. [Ord. 155 § 1.90, 1994.]
3.05.100 Severability.
If any section, subsection, subdivision, sentence, clause or phrase of this chapter is for any reason held to be unconstitutional or otherwise invalid, such invalidity shall not affect the validity of the entire chapter or any of the remaining portions thereof. The city council hereby declares that it would have passed the ordinance codified in this chapter, and each section, subsection, subdivision, sentence, clause and phrase hereof, irrespective of the fact that any one or more sections, subsections, subdivisions, sentences, clauses or phrases be declared unconstitutional or otherwise invalid. [Ord. 155 § 1.95, 1994.]
Article II. Formal Bidding Procedures
3.05.110 Competitive bidding required.
All purchases of and contracts for supplies and equipment, all public works contracts, and all sales of personal property which has become obsolete and unusable shall, except specifically provided herein, be based wherever possible on competitive bids. The city council may utilize the formal bid process for personal services contract, on a case-by-case basis. However, it is not required. [Ord. 157, 1995; Ord. 155 § 2.10, 1994.]
3.05.120 Formal contract procedure.
Except as otherwise provided herein, purchases of supplies and equipment and public works and personal services contracts of an estimated value greater than $5,000, or such greater figure as may be from time to time set by the Legislature by amendment to Section 37902 of the Government Code of California, or by other applicable provisions, shall be by written contract with the lowest responsible bidder pursuant to the procedure hereinafter prescribed:
(1) Notice Inviting Bids. Notices inviting bids shall be approved by the city council and shall include a general description of the articles to be purchased for supplies and equipment or plans, specifications and other requirements for public works and personal services contracts.
(2) Published Notice. Notices inviting bids shall be published two times, at least five days apart, and a minimum of 10 days prior to the date set for the bid opening, in a newspaper of general circulation. The bid advertisement shall include the date, time, and place of the opening of the bid.
(3) Bidder’s List. The city clerk shall also solicit sealed bids from all responsible prospective suppliers, including those whose names are on the bidder’s list or who have made written request that their names be added thereto. [Ord. 155 § 2.15, 1994.]
3.05.130 Bidder’s security.
When deemed necessary by the city council, bidder’s security may be prescribed in the public notices inviting bids. Bidders shall be entitled to return of bid security; provided, however, that a successful bidder shall forfeit his bid security upon his refusal or failure to execute the contract within 10 days after the notice of award of contract has been mailed, unless in the latter event the city is solely responsible for the delay in executing the contract. The city council may, on refusal or failure of the successful bidder to execute the contract, award it to the next lowest responsible bidder. If the city council awards the contract to the next lowest bidder, the amount of the lowest bidder’s security shall be applied by the city to the contract price differential between the lowest bid and the second lowest bid, and the surplus, if presented and re-advertised, due to a refusal of the lowest bidder to enter into a contract, the amount of the lowest bidder’s security may be used to offset the cost of receiving new bids with the surplus, if any, being returned to the lowest bidder. [Ord. 155 § 2.20, 1994.]
3.05.140 Bid opening procedure.
Sealed bids shall be submitted to the city clerk and shall be identified as “bids” on the envelope. Bids shall be opened in public at the time and place stated in the public notices. A tabulation of all bids received shall be open for public inspection during regular business hours for a period of not less than 30 calendar days after the bid opening. [Ord. 155 § 2.25, 1994.]
3.05.150 Placement of bids on city council agenda.
After opening the bids they shall be placed, in a timely manner, on the city council agenda for consideration. [Ord. 155 § 2.30, 1994.]
3.05.160 Rejection of bids.
In its discretion, the city council may reject any and all bids presented and re-advertise for bids pursuant to the procedure hereinabove prescribed. [Ord. 155 § 2.35, 1994.]
3.05.170 Lowest responsible bidder.
Contracts shall be awarded to the lowest responsible bidder. In determining “lowest responsible bidder,” in addition to price, the city council shall consider:
(1) The ability, capacity and skill of the bidder to perform the contract or provide the service required;
(2) Whether the bidder can perform the contract, or provide the service promptly or within the time specified, without delay or interference;
(3) The character, integrity, reputation, judgment, experience and efficiency of the bidder;
(4) The previous and existing compliance by the bidder with laws and ordinances relating to the contract of service;
(5) The quality of performance of previous contracts of service;
(6) The sufficiency of financial resources and ability of bidder to perform the contract or provide the service;
(7) The quality, availability, and adaptability of the supplies, or contractual services to the particular use required;
(8) The ability of the bidder to provide future maintenance and service for the use of the subject of the contract;
(9) The number and scope of conditions attached to the bid. [Ord. 155 § 2.40, 1994.]
3.05.180 Award to other than low bidder.
When the award is not given to the lowest bidder, a full and complete statement of the reasons for placing the order elsewhere shall be prepared by the city clerk and filed with the other papers relating to the transaction. [Ord. 155 § 2.45, 1994.]
3.05.190 Tie bids.
If two or more bids received are for the same total amount or unit price, quality and service being equal, and if the public interest will not permit the delay of re-advertising for bids, the city council may in its discretion accept the one it chooses or accept the lowest bid made by and after negotiation with the tie bidders at the time of the bid opening. [Ord. 155 § 2.50, 1994.]
3.05.200 Performance bonds.
The city council shall have authority to require a performance bond before entering a contract in such amount as it shall find reasonably necessary to protect the best interests of the city. If the city council requires a performance bond, the form and amount of the bond shall be described in the notice inviting bids. [Ord. 155 § 2.55, 1994.]
3.05.210 Bidders in default to city.
The city clerk shall not accept the bid of a contractor or supplier who is in default on the payment of taxes, licenses, or other moneys due the city. [Ord. 155 § 2.60, 1994.]
3.05.220 Procedure if bids exceed estimate.
Except as may be otherwise required by law, if all bids received for particular items of supplies, equipment or contractual services are in excess of the dollar limits specified herein for the procedures used to solicit those bids, the city council may nevertheless purchase or enter into a contract if the invoice or contract does not exceed the prescribed limit by more than 10 percent. [Ord. 155 § 2.70, 1994.]
3.05.230 Definitions.
(1) “Personal services contract” means a contract for professional services, such as accounting, architectural, engineering, legal, personnel, administrative, environmental, construction management, computer programming or similar services, and in which the provision of materials is incidental to the provision of professional services and comprises less than 10 percent of the contract price.
(2) “Public works contract” means a contract for maintenance, repair, construction or improvement of real or personal property, involving the use of labor and skilled trades, and which may, but need not, include the cost of materials and equipment in the contract price. Public works contract does not include construction project management services provided by a licensed architect, registered engineer, or licensed general contractor provided to the city under a separate agreement pertaining solely to the provision of such services. [Ord. 155 § 2.75, 1994.]
Article III. Special Procedures
3.05.240 Emergency purchases.
When an emergency requires immediate procurement of supplies and equipment, the using or concerned department shall, after the approval of the mayor or vice mayor, or in their absence on its own authority, immediately expedite verification of funds available and complete the preparation of the purchase order, thereby allowing immediate purchase. [Ord. 155 § 3.10, 1994.]
3.05.250 Emergency – Situations specified.
For the purposes of this chapter an emergency shall be deemed to exist only if:
(1) There is a great public calamity; or
(2) There is an immediate need to prepare for national or local defense; or
(3) There is a breakdown in machinery or essential service which requires the immediate procurement of supplies and equipment to protect the public health, welfare or safety; or
(4) An essential departmental operation affecting the public health, welfare or safety would be greatly hampered if the prescribed purchase would cause an undue delay in procurement of the needed item. [Ord. 155 § 3.20, 1994.]
3.05.260 Disposition of obsolete or surplus property.
At the approval of the city council, supplies and equipment which cannot be used by the city or which have become unsuitable for city use may be exchanged for or traded in on new supplies and equipment. The city council shall otherwise dispose of obsolete and surplus property by solicitation of bids. [Ord. 155 § 3.30, 1994.]
Chapter 3.10
UNIFORM SCHEDULES AND RATES FOR ASSESSMENT FOR FIRE SUPPRESSION SERVICESSections:
3.10.010 Rate schedule.
3.10.010 Rate schedule.
The following units of benefit per year shall be assessed on all real property (except that of federal, state, or governmental agencies or other property which is exempt from taxation) within the boundaries of the Redwood Coast Fire District for fire suppression and prevention services within said boundaries. Said charges shall be established by the Fire District Board, from time to time, subject, however, to a maximum unit of benefit shown below. Each unit of benefit shall not exceed $85.00 per year.
(1) One unit of benefits per assessor parcel shall apply to the following land use type codes: 00 Vacant Residential; 03 Multiple (one per dwelling unit); 04 Courts (one per dwelling unit); 25 Parking Lots; 70 Vacant Institutional.
(2) Two units of benefits per assessor parcel shall apply to the following land use type codes: 01 Single-Family Residential; 05 Mobile Home; 10 Vacant Commercial; 21 Trailer Parks (two plus one per space); 29 Shipyards, Docks and Wharves; 30 Vacant Industrial; 53 Dry Classified Land, improvements only; 54 Range, improvements only; 64 Timber, improvements only; 62 Timber, improvements only; 63 Timber, improvements only; 64 Timber, improvements only; 65 Timber, improvements only; 81 Waste Land; 82 Right-of-Way, improvements only.
(3) Three units of benefit per assessor parcel shall apply to the following land use type codes: 02 Duplex; 06 Recreational Residential; 11 Retail Store; 12 Retail Store with office over; 13 Office, nonprofessional; 23 Nurseries; 28 Newspapers and Radio; 71 Church; 72 School; 75 Rest Home; 79 Recreation Nonprofit.
(4) Four units of benefit per assessor parcel shall apply to the following land use type codes: 15 Service Shops; 22 Professional Offices; 24 Banks; 27 Airport Service Shop; 55 Recreational Residential; 76 Orphanages, and Boarding School; 77 Mortuary; 79 Crematorium.
(5) Five units of benefit per assessor parcel shall apply to the following land use type codes: 17 Service Station; 19 Wholesale Outlets (five plus one per occupancy); 26 Shopping Centers; 74 Convalescent Hospital.
(6) Because these uses are normally composed of more than one assessor’s parcel and are generally a minimum fire hazard, one unit of benefit per assessor parcel shall apply to the following land use type codes: 41 Orchards; 42 Vineyards; 43 Permanent Pasture; 44 Row Crops; 51 Orchards; 52 Vineyard.
(7) The following units of benefit per assessor parcel shall apply to the following land use type codes:
14 Restaurant/Bars
6 units
16 Hotel/Motel
.50 units per room
18 Recreational
7 units
31 Light Manufacturing
5 units
32 Heavy Manufacturing
15 units
33 Packing Plant
10 units
34 Mineral Extraction
7 units
35 Warehousing
5 units
36 Junkyard
10 units
73 Hospital
10 units
85 Utilities
10 units
(8) One-half unit of benefit shall be assessed for each additional single-family residential unit greater than one on parcels with land use type code 01, Single-Family Residential. [Ord. 161, 1996.]
Chapter 3.15
SPECIAL GAS TAX STREET IMPROVEMENT FUNDSections:
3.15.010 Fund established.
3.15.020 Moneys designated for fund.
3.15.030 Moneys expended from fund.
3.15.010 Fund established.
To comply with the provisions of Article 5 of Chapter 1 of Division 1 of the Streets and Highways Code there is hereby created in the city treasury a special fund to be known as the “special gas tax street improvement fund.” [Ord. 63 § 1, 1952.]
3.15.020 Moneys designated for fund.
All moneys received by the city from the state of California under the provisions of the Streets and Highways Code for the acquisition of real property or interests therein for the construction, maintenance or improvement of streets or highways other than state highways shall be paid into said fund. [Ord. 63 § 2, 1952.]
3.15.030 Moneys expended from fund.
All moneys in said fund shall be expended exclusively for the purposes authorized by, and subject to, all of the provisions of Article 5, Chapter 1, Division 1 of the Streets and Highways Code. [Ord. 63 § 3, 1952.]
Chapter 3.20
REAL PROPERTY TRANSFER TAXSections:
Article I. Transfer Tax
3.20.010 Title.
3.20.020 Scope of tax.
3.20.030 Tax liability.
Article II. Exemptions
3.20.040 To secure a debt.
3.20.050 Political entity.
3.20.060 Bankruptcy.
3.20.070 Securities and Exchange Commission.
3.20.080 Partnership.
Article III. Administration
3.20.090 County recorder.
3.20.100 Refunds.
Article I. Transfer Tax
3.20.010 Title.
This chapter shall be known as the “Real Property Transfer Tax Ordinance of the city of Point Arena.” It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State of California. [Ord. 80 Art. I § 1, 1968.]
3.20.020 Scope of tax.
There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the city of Point Arena shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds $100.00, a tax at the rate of $0.275 for each $500.00 or fractional part thereof. [Ord. 80 Art. I § 2, 1968.]
3.20.030 Tax liability.
Any tax imposed pursuant to PAMC 3.20.020 shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued. [Ord. 80 Art. I § 3, 1968.]
Article II. Exemptions
3.20.040 To secure a debt.
Any tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt. [Ord. 80 Art. II § 1, 1968.]
3.20.050 Political entity.
The United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, or the District of Columbia shall not be liable for any tax imposed pursuant to this ordinance with respect to any deed, instrument, or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor. [Ord. 80 Art. II § 2, 1968.]
3.20.060 Bankruptcy.
Any tax imposed pursuant to this chapter shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment:
(1) Confirmed under the Federal Bankruptcy Act, as amended;
(2) Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of Section 205 of Title 11 of the United States Code, as amended; or
(3) Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of Section 506 of Title 11 of the United States Code, as amended; or
(4) Whereby a mere change in identity, form or place of organization is effected.
Subsections (1) to (4), inclusive, of this section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation, approval or change. [Ord. 80 Art. II § 3, 1968.]
3.20.070 Securities and Exchange Commission.
Any tax imposed pursuant to this chapter shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of Section 1083 of the Internal Revenue Code of 1954; but only if:
(1) The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 79K of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935;
(2) Such order specifies the property which is ordered to be conveyed;
(3) Such conveyance is made in obedience to such order. [Ord. 80 Art. II § 4, 1968.]
3.20.080 Partnership.
(1) In the case of any realty held by a partnership, no levy shall be imposed pursuant to this chapter by reason of any transfer of an interest in a partnership or otherwise, if:
(a) Such partnership (or another partnership) is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1954; and
(b) Such continuing partnership continues to hold the realty concerned.
(2) If there is a termination of any partnership within the meaning of Section 708 of the Internal Revenue Code of 1954, for purposes of this chapter, such partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by such partnership at the time of such termination.
(3) Not more than one tax shall be imposed pursuant to this chapter by reason of a termination described in subsection (2) of this section, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination. [Ord. 80 Art. II § 5, 1968.]
Article III. Administration
3.20.090 County recorder.
The county recorder shall administer this chapter in conformity with the provisions of Part 6.7 of Division 2 of the Revenue and Taxation Code and the provisions of any county ordinance adopted pursuant thereto. [Ord. 80 Art. III § 1, 1968.]
3.20.100 Refunds.
Claims for refund of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the State of California. [Ord. 80 Art. III § 2, 1968.]
Chapter 3.25
UNIFORM LOCAL SALES AND USE TAXSections:
3.25.010 Short title.
3.25.020 Rate.
3.25.030 Operative date.
3.25.040 Purpose.
3.25.050 Contract with state.
3.25.060 Sales tax.
3.25.070 Place of sale.
3.25.080 Use tax.
3.25.090 Adoption of provisions of state law.
3.25.100 Limitations on adoption of state law.
3.25.110 Permit not required.
3.25.120 Exclusions and exemptions.
3.25.130 Exclusions and exemptions.
3.25.140 Application of provisions relating to exclusions and exemptions.
3.25.150 Amendments.
3.25.160 Enjoining collection forbidden.
3.25.170 Penalties.
3.25.010 Short title.
This chapter shall be known as the uniform local sales and use tax chapter. [Ord. 84 § 1, 1974.]
3.25.020 Rate.
The rate of sales tax and use tax imposed by this chapter shall be one percent. [Ord. 84 § 2, 1974.]
3.25.030 Operative date.
The ordinance codified in this chapter shall be operative on January 1, 1974. [Ord. 84 § 3, 1974.]
3.25.040 Purpose.
The city council hereby declares that the ordinance codified in 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:
(1) 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;
(2) 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;
(3) To adopt a sales and use tax ordinance which 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;
(4) To adopt a sales and use tax ordinance which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of record-keeping upon persons subject to taxation under the provisions of the ordinance codified in this chapter. [Ord. 84 § 4, 1974.]
3.25.050 Contract with state.
Prior to the operative date this city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax ordinance; provided, that if this city shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather than the first day of the first calendar quarter following the adoption of the ordinance codified in this chapter. [Ord. 84 § 5, 1974.]
3.25.060 Sales tax.
For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the city at the rate stated in PAMC 3.25.020 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date. [Ord. 84 § 6, 1974.]
3.25.070 Place of sale.
For the purposes of the ordinance codified in 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 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. [Ord. 84 § 7, 1974.]
3.25.080 Use tax.
An excise tax is hereby imposed on the storage, use or other consumption in this city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this city at the rate stated in PAMC 3.25.020 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. [Ord. 84 § 8, 1974.]
3.25.090 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 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this chapter as though fully set forth herein. [Ord. 84 § 9, 1974.]
3.25.100 Limitations on adoption of state law.
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, wherever the state of California is named or referred to as the taxing agency, the name of this city shall be substituted therefor. The substitution, however, shall not be made when the word “state” is used as part of the title of the State Controller, the State Treasurer, The State Board of Control, the State Board of Equalization, the State Treasury, or the Constitution of the State of California; the substitution shall not be made 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 Equalization, in performing the functions incident to the administration or operation of this chapter; the substitution shall not be 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 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 to 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 provisions of that code; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code; and the substitution shall not be made for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 or in the definition of that phrase in Section 6203. [Ord. 84 § 10, 1974.]
3.25.110 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 the ordinance codified in this chapter. [Ord. 84 § 11, 1974.]
3.25.120 Exclusions and exemptions.
There shall be excluded from the measure of tax:
(1) The amount of any sales or use tax imposed by the state of California upon a retailer or consumer.
(2) 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.
(3) The gross receipts from sales to, and the storage, use or other consumption of property purchased by, operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside this city.
(4) 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 electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the state of California. [Ord. 84 § 12, 1974.]
3.25.130 Exclusions and exemptions.*
(1)(a) The amount subject to tax shall not include any sales or use tax imposed by the state of California upon a retailer or consumer.
(b) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to 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 shall be exempt from the tax due under this chapter.
(c) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government.
(d) 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 operations 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 state, the United States, or any foreign government is exempted from the use tax.
(2)(a) The amount subject to tax shall not include any sales or use tax imposed by the state of California upon a retailer or consumer.
(b) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to 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 shall be exempt from the tax due under this chapter.
(c) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.
(d) The storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property of such vessels for commercial purposes is exempted from the use tax.
(e) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government.
(f) In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code, the storage, use, or other consumption of tangible personal property 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 state, the United States, or any foreign government is exempted from the use tax. [Ord. 111 §§ 1 and 2, 1984; Ord. 84 § 13, 1974.]
*Code reviser’s note: The provisions codified in this section are effective based on the provisions of PAMC 3.25.140.
3.25.140 Application of provisions relating to exclusions and exemptions.
(1) PAMC 3.25.130(1) shall be operative January 1, 1984.
(2) PAMC 3.25.130(2) shall be operative on the operative date of any act of the legislature of the state of California which amends Section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of Section 7202 as those subdivisions read on October 1, 1983. [ Ord. 111 §§ 3 and 4, 1984; Ord. 84 § 14, 1974.]
3.25.150 Amendments.
All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this chapter. [Ord. 84 § 15, 1974.]
3.25.160 Enjoining collection forbidden.
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the state or this city, or against any officer of the state or this city, to prevent or enjoin the collection under this chapter, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. [Ord. 84 § 16, 1974.]
3.25.170 Penalties.
Any person violating any of the provisions of this chapter 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. [Ord. 84 § 17, 1974.]
Chapter 3.30
UNIFORM TRANSIENT OCCUPANCY TAXSections:
3.30.010 Title.
3.30.020 Definitions.
3.30.030 Amount of tax.
3.30.040 Exemptions.
3.30.050 Operator’s duties.
3.30.060 Registration.
3.30.070 Remitting.
3.30.080 Penalties and interest – Original delinquency.
3.30.090 Continued delinquency.
3.30.100 Fraud.
3.30.110 Interest.
3.30.120 Penalties merged with tax.
3.30.130 Failure to collect and report tax.
3.30.140 Appeal.
3.30.150 Records.
3.30.160 Refunds.
3.30.170 Actions to collect.
3.30.180 Violation deemed misdemeanor.
3.30.190 Penalty.
3.30.010 Title.
This chapter shall be known as the “uniform transient occupancy tax ordinance” of the city of Point Arena. [Ord. 149 § 1, 1992.]
3.30.020 Definitions.
Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter, as follows:
(1) “Hotel” means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof.
(2) “Occupancy” means the use or possession, or the right to use or possession, of any room or rooms or portion thereof in any hotel for dwelling, lodging or sleeping purposes.
(3) “Operator” means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his principal; or the managing agent shall, however, be considered to be the compliance by both.
(4) “Person” means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
(5) “Rent” means the consideration charged, whether or not received, for this occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature, without any deduction therefrom whatsoever.
(6) “Tax administrator” means the city clerk of the city of Point Arena.
(7) “Transient” means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days.
Any such person so occupying space in a hotel shall be deemed to be transient until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance codified herein may be considered. [Ord. 149 § 4, 1992.]
3.30.030 Amount of tax.
(1) Pursuant to the authority of Revenue and Taxation Code Section 7280, there is levied an occupancy tax on the privilege of occupying a room or rooms in any hotel as defined in PAMC 3.30.020(1) unless such occupancy is for a period of more than 30 days. The amount of the tax shall be 10 percent of the room rent charged by the hotel operator. It is the responsibility of the hotel operator to collect the occupancy tax in full at the time of renting a room or rooms to a transient. It is the further responsibility of the hotel operator to remit the 10 percent occupancy tax to the city within the time limits set forth in this chapter.
(2) In the event that a transient occupies a room or rooms beyond the period originally contracted for with the hotel operator, it is the responsibility of the hotel operator to collect any unpaid occupancy tax upon the transient’s ceasing to occupy space in the hotel. In the event that the hotel operator fails to collect such tax from the transient, the hotel operator shall be responsible for payment in full of the occupancy tax to the city. [Ord. 152, 1993; Ord. 149 § 5, 1992.]
3.30.040 Exemptions.
No tax shall be imposed upon:
(1) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax provided in this chapter;
(2) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
No exemption shall be granted except upon a claim therefor made at the time the rent is collected and under penalty of perjury upon a form prescribed by the tax administrator. [Ord. 149 § 6, 1992.]
3.30.050 Operator’s duties.
Each operator shall collect the tax imposed by this section to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, that it will not be added to the rent, or that if added, any part will be refunded except in the manner hereinafter provided. [Ord. 149 § 7, 1992.]
3.30.060 Registration.
Within 30 days after the effective date of the ordinance codified in this chapter, or within 30 days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register the hotel with the tax administrator and obtain from him a transient occupancy registration certificate to be at all times posted in a conspicuous place on the premises. The certificate shall, among other things, state the following:
(1) The name of the operator;
(2) The address of the hotel;
(3) The date upon which the certificate was issued;
This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Administrator. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this city. This certificate does not constitute a permit.
[Ord. 149 § 8, 1992.]
3.30.070 Remitting.
Each operator shall, on or before the last day of the month following the close of each calendar quarter or at the close of any shorter reporting period which may be established by the tax administrator, on forms provided by him, report the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the tax administrator. The tax administrator may establish shorter reporting periods for any certificate holder if he deems it necessary in order to ensure collection of his tax and he may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the city until payment thereof is made to the tax administrator. [Ord. 149 § 9, 1992.]
3.30.080 Penalties and interest – Original delinquency.
Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of 10 percent of the amount of the tax in addition to the amount of the tax. [Ord. 149 § 10, 1992.]
3.30.090 Continued delinquency.
Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10 percent of the amount of the tax in addition to the amount of the tax and the 10 percent penalty first imposed. [Ord. 149 § 11, 1992.]
3.30.100 Fraud.
If the tax administrator determines that nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalties stated in PAMC 3.30.080 and 3.30.090. [Ord. 149 § 12, 1992.]
3.30.110 Interest.
In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. [Ord. 149 § 13, 1992.]
3.30.120 Penalties merged with tax.
Every penalty imposed and such interest as accrues under the provisions of PAMC 3.30.080 through 3.30.110 shall become a part of the tax required to be paid in this chapter. [Ord. 149 § 14, 1992.]
3.30.130 Failure to collect and report tax.
(1) Determination of Tax by Tax Administrator. If any operator fails or refuses to collect the tax and to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the tax administrator shall proceed in such manner as he deems best to obtain facts and information on which to base his estimate of the tax due. As soon as the tax administrator procures such facts and information as he is able to obtain on which to base the assessment of the tax imposed by this chapter, payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the tax interest and penalties provided for by this chapter. In case such determination is made, the tax administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail by postage prepaid, addressed to the operator so assessed at his last known place of address. Such operator may within 10 days after the serving or mailing of such notice make application in writing to the tax administrator for a hearing of the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the tax administrator shall become final and conclusive and be immediately due and payable. If such application is made, the tax administrator shall give not less than five days’ written notice in the manner prescribed in this chapter to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the tax administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this chapter of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provide in PAMC 3.30.140. [Ord. 149 § 15, 1992.]
3.30.140 Appeal.
Any operator aggrieved by any decision of the tax administrator with respect to the amount of such tax, interest and penalties, if any, may appeal with the city clerk within 15 days of the serving or mailing of the determination of tax due. The city council shall fix a time and place of address. The findings of the city council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice. [Ord. 149 § 16, 1992.]
3.30.150 Records.
It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by this chapter to keep and preserve, for period of three years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the city, which records the tax administrator, or a designated agent of the city, shall have the right to inspect and audit at all reasonable times. [Ord. 149 § 17, 1992.]
3.30.160 Refunds.
(1) Whenever the amount of any tax, interest or penalty has been overpaid, paid more than once or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded by the city under this section as provided in subsections (2) and (3) of this section provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax administrator within three years of the date of payment. The claim shall be on forms furnished by the tax administrator.
(2) An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the tax administrator that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
(3) A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in subsection (1) of this section, but only when the tax was paid by the transient directly to the tax administrator or when the transient having paid the tax to the operator establishes to the satisfaction of the tax administrator that the transient has been unable to obtain a refund from the operator who collected the tax.
(4) No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. [Ord. 149 § 18, 1992.]
3.30.170 Actions to collect.
Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the city. Any such tax collected by an operator which has not been paid to the city by the operator shall be deemed a debt owed to the city by the operator. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount. [Ord. 149 § 19, 1992.]
3.30.180 Violation deemed misdemeanor.
(1) Any person violating any of the provisions of this chapter is guilty of a misdemeanor and is punishable as provided in PAMC 3.30.190.
(2) Any operator or other person who fails or refuses to register as required in this chapter, to furnish any return required to be made, to furnish a supplemental return or other data required by the tax administrator or who renders a false or fraudulent report or claim, is guilty of a misdemeanor, and is punishable as provided in PAMC 3.30.190. Any person required to make, render, sign or verify any report or claim who makes a false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made is guilty of a misdemeanor and is punishable as provided in PAMC 3.30.190. [Ord. 149 § 20, 1992.]
3.30.190 Penalty.
Unless otherwise specifically provided, any person violating any provisions or failing to comply with any of the mandatory requirements of this chapter is guilty of a misdemeanor. Any person convicted of a misdemeanor under this chapter shall be punished by a fine of not more than $500.00, by imprisonment not to exceed six months or by both such fine and imprisonment. Each such person is guilty of a separate offense for each and every day during any portion of which any violation of any provision of this chapter is committed, continued or permitted by any such person, and he shall be punished accordingly. [Ord. 149 § 21, 1992.]
Chapter 3.35
TRANSACTIONS AND USE TAX FOR
THE MAINTENANCE, REPAIR, REPLACEMENT, CONSTRUCTION,
AND RECONSTRUCTION OF THE
CITY’S ROAD SYSTEMSections:
3.35.010 Title.
3.35.020 Operative date.
3.35.030 Purpose.
3.35.040 Contract with state.
3.35.050 Transactions tax rate.
3.35.060 Place of sale.
3.35.070 Use tax rate.
3.35.080 Adoption of provisions of state law.
3.35.090 Limitations on adoption of sate law and collection of use taxes.
3.35.100 Permit not required.
3.35.110 Exemptions and exclusions.
3.35.120 Amendments.
3.35.130 Enjoining collection forbidden.
3.35.140 Election required.
3.35.150 Use of revenue.
3.35.010 Title.
This chapter shall be known as the city of Point Arena transactions and use tax ordinance for the maintenance, repair, replacement, construction, and reconstruction of the city’s road system. the city of Point Arena hereinafter shall be called “city.” This chapter shall be applicable in the incorporated territory of the city of Point Arena, which shall be referred to herein as “city.” [Ord. 184 § 2, 2003.]
3.35.020 Operative date.
“Operative date” means January 1, 2004, but in no case shall the operative date be less than the first day of the first calendar quarter commencing more than 110 days after the adoption of the ordinance codified in this chapter, the date of such adoption being as set forth in the ordinance codified in this chapter. [Ord. 184 § 2, 2003.]
3.35.030 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:
(1) To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7286.24 of Part 1.7 of Division 2, which authorizes the city to adopt the tax ordinance codified in this chapter which shall be operative if a two-thirds majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.
(2) To adopt a retail transactions 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.
(3) To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore 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.
(4) To adopt a retail transactions 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 the ordinance codified in this chapter.
(5) To provide necessary funds to meet current and future needs for road repair and maintenance of city streets. [Ord. 184 § 2, 2003.]
3.35.040 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 the transactions and use tax ordinance codified in this chapter; 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 a contract. [Ord. 184 § 2, 2003.]
3.35.050 Transactions 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-half of one percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this chapter. [Ord. 184 § 2, 2003.]
3.35.060 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 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. [Ord. 184 § 2, 2003.]
3.35.070 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 the ordinance codified in this chapter for storage, use or other consumption in said territory at the rate of one-half of one percent 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. [Ord. 184 § 2, 2003.]
3.35.080 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. [Ord. 184 § 2, 2003.]
3.35.090 Limitations on adoption of sate law and collection of use taxes.
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:
(1) Wherever the state of California is named or referred to as the taxing agency, the name of this city shall be substituted therefore. However, the substitution shall not be made when:
(a) 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;
(b) 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;
(c) 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:
(i) 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
(ii) 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;
(d) In Sections 6101, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
(2) 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. [Ord. 184 § 2, 2003.]
3.35.100 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 transactor’s permit shall not be required by this chapter. [Ord. 184 § 2, 2003.]
3.35.110 Exemptions and exclusions.
(1) There shall be excluded from the measure of the transactions 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.
(2) There are exempted from the computation of the amount of transactions tax the gross receipts from:
(a) Sales of tangible personal property, other than fuel or petroleum products, 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.
(b) 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 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:
(i) 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 Chapter 2 of 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
(ii) 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.
(c) 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.
(d) 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.
(e) For the purposes of subsections (2)(c) and (d) 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.
(3) There are exempted from the use tax imposed by this chapter, the storage, use or other consumption in this city of tangible personal property:
(a) The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.
(b) 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 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.
(c) 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 the ordinance codified in this chapter.
(d) If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease that 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 of the ordinance codified in this chapter.
(e) For the purposes of subsections (3)(c) and (d) 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.
(f) Except as provided in subsection (3)(g) 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.
(g) “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 Chapter 2 of 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.
(4) 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. [Ord. 184 § 2, 2003.]
3.35.120 Amendments.
All amendments subsequent to the effective date of the ordinance codified in 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. [Ord. 184 § 2, 2003.]
3.35.130 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. [Ord. 184 § 2, 2003.]
3.35.140 Election required.
Once effective, the ordinance codified in this chapter shall not become operative unless and until two-thirds of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. [Ord. 184 § 2, 2003.]
3.35.150 Use of revenue.
Revenue generated by the tax shall be used only for the repair, replacement, construction, and reconstruction of the city’s road system. [Ord. 184 § 2, 2003.]
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