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3224ORDINANCE NO. 3224 AN ORDINANCE OF THE CITY OF ANAHEIM REPEAL- ING TITLE 2, CHAPTER 2.04, SECTIONS 2.04.040 AND 2.04.050 AND ADOPTING NEW SECTIONS 2.04. 040, 2.04.045 and 2.04.050 RELATING TO SALES AND USE TAXES. THE CITY COUNCIL OF THE CITY OF ANAHEIM DOES ORDAIN AS FOLLOWS: SECTION 1. That Title 2, Chapter 2.04, Sections 2.04.040 and 2.04. 050 of the Anaheim Municipal Code be, and the same are hereby repealed. SECTION 2. That Title 2, Chapter 2.04 of the Anaheim Municipal Code be, and the same is hereby amended by adding thereto the following new sections reading as follows; "Section 2.04.040 SALES TAX. (a) (1) For the privilege of selling tangible per- sonal property at retail, a tax is hereby imposed upon all retailers in the City at the rate of one percent (lo) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City on and after the operative date of this chapter. (2) For the purposes of this chapter, all retail sales are consumated 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 sub- ject 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 consumated shall be determined under rules and regulations to be prescribed and adopted by the Board of Equalization. (b) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on April 1, 1956, applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein. (2) Wherever and to the extent that, in Part 1 of Division 2 of said Revenue and Taxation Code, the State of California is named or referred to as the taxing agency, the City of Anaheim shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City of Anaheim for the - 1 - word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the city be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the city or any agency thereof, rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operations of this chapter; and neither shall the sub- stitution be deemed to have been made in those sections, including, but not necessarily limited to, sections refer- ring to the exterior boundaries of the State of California, where the results of the substitution would be to provide an exemption from this tax with respect to certain gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the state under the provisions of Part 1 of Division 2 of the same Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the said provisions of that Code; and, in addition, the name of the city shall not be substituted for that of the State in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as adopted. (3) If a seller's permit has been issued to a retailer under Section 6067 of the said Revenue and Taxa- tion Code, an additional seller's permit shall not be required by reason of this section. (4) There shall be excluded from the gross receipts by which the tax is measured: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or con- sumer. (ii) Receipts from sales to operators of common carriers and waterborne vessels of property to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this city. (4.5) There shall be excluded from the gross receipts by which the tax is measured: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or con- sumer. (ii) The gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclu- sively in the carriage of persons or property in such vessels for commercial purposes. (iii) The gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of - 2 - such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government." "Section 2.04.045 APPLICATION OF PROVISIONS RELATING TO EXCLUSIONS AND EXEMPTIONS. (a) That Section 2.04.040 (b)(4.5) and Section 2.04.050 (b)(3.5) of this Chapter shall become effective on January lst of the year following the year in which the State Board of Equalization adopts an assessment ratio for State assessed property which is identical to the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Sections 2.04. 040 (b) (4) and 2.04.050 (b) (3) of this Chapter shall become inoperative. (b) In the event that Sections 2.04.040 (b)(4.5) and 2.04.050(b)(3.5) of this Chapter become operative and the State Board of Equalization subsequently adopts an assessment ratio for State assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, Sections 2.04.040 (b) (4) and 2.04.050 (b) (3) of this Chapter shall become operative on the lst day of the month following the month in which such higher ratio is adopted, at which time Sections 2.04.040(b)(4.5) and 2.04.050(b)(3.5) of this shall become inoperative until the lst day of the month following the month in which the Board again adopts an assessment ratio for the State assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Sections 2.04.040(b)(4.5) and 2.04.050(b)(3.5) shall again become operative and Sections 2.04.040(b)(4) and 2.04.050 (b)(3) shall become inoperative." "Section 2.04.050 USE TAX. (a) An excise tax is hereby imposed on the storage, use or other consumption in the City of Anaheim of tangible personal property purchased from any retailer on or after the operative date of this chapter, for storage, use or other consumption in the city at the rate 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. (b) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on April 1, 1956, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth herein. (2) Wherever, and to the extent that, in Part 1 of Division 2 of the said Revenue and Taxation Code the State of California is named or referrred to as the taxing agency, the name of this city shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of this city for the word "State" when that word is used as part of the title of the State -3- Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the city be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the city or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chap- ter; and neither shall the substitution be deemed to have been made in those sections, including but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the sub- stitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains subject to tax by the state under the provisions of Part 1 of Division 2 of the said Revenue and Taxation Code, or to impose this tax with respect to cer- tain storage, use or other consumption of tangible per- sonal property which would not be subject to tax by the state under the said provisions of that Code; and in addi- tion, the name of the city shall not be substituted for that of the state in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as adopted, and the name of the city shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 nor in the definition of that phrase in Section 6203. (3) There shall be exempt from the tax due under this section: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or con- sumer. (ii) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state. (iii) The storage or use of tangible per- sonal 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 intra- state, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California. (iv) The use or 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 out- side the City. - 4 - (3.5) There shall be exempt from the tax due under this section: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) The storage, use or other consump- tion 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 accord- ance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state. (iii) The storage, use, or other con- sumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property in such vessels for commercial purposes. (iv) In addition to the exemptions pro- vided 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." SECTION 3. SEVERABILITY. The City Council of the City of Anaheim hereby declares that should any section, paragraph, sentence or word of this chapter of the Code hereby adopted be declared for any reason to be invalid, it is the intent of the Council that it would have passed all other portions of this chapter indeperiaent of the elimination herefrom of any such portion as may be declared invalid. SECTION 4. The City Clerk shall certify to the passage of this ordinance and shall cause the same to be printed once within fif- teen (15) days after its adoption in the Anaheim Bulletin, a newspaper of general circulation, printed, published and circu- lated in said City, and thirty (30) days from and after its final passage it shall take effect and be in full force. THE FOREGOING ORDINANCE is approved and signed by me this 27th day of November 19_Z3. R OF THE CI OF ANAHEIM ATTEST: i k" C CLERK OF THE CITY OF ANAHEIM -5 STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss. CITY OF ANAHEIM ) I, DENE M. DAOUST, City Clerk of the City of Anaheim, do hereby certify that the foregoing Ordinance No. 3224 was introduced at a regular meeting of the City Council the City of Anaheim, held on the 20th day of November , 1973, and that the same was passed and adopted at a regular meeting of said City Council held on the 27th day of November 1973, by the following vote of the members thereof: AYES: COUNCILMEN: Stephenson, Sneegas, Pebley, Thom and Dutton NOES: COUNCILMEN: None ABSENT: COUNCILMEN: None AND I FURTHER CERTIFY that the Mayor of the City of Anaheim approved and signed said Ordinance on the 27th day of November , 1973. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Anaheim this 27th day of November , 1973. CITY CLERK OF THE CITY OF ANAHEIM (SEAL) I, DENE M. DAOUST, City Clerk of the City of Anaheim, do hereby certify that the foregoing is the original Ordinance No. 3224 and was published once in the Anaheim Bulletin on the 7th day of December, 1973. f: 7c�2_ City Clerk