ARA-1990-001ORDINANCE NO- Atb%- 0 01
ORDINANCE OF THE ANAHEIM REDEVELOPMENT
AGENCY ENACTING A SALES AND USE TAX
WHEREAS, The Anaheim Redevelopment Agency (the
'Agency') is a public body, corporate and politic, organized
and existing under the Redevelopment Law of the State of
California (Part 1 of Division 24 of the Health and Safety Code
of the State of California); and
WHEREAS, the City Council of the City of Anaheim (the
'City') has adopted the Uniform Local Sales and Use Tax Law
(Ordinance No.1052 ) (the 'City Sales and Use Tax Law') pursuant
to the Bradley-Burns uniform Local Sales and Use Tax Law of the
State of California (Part 1.5 of Division 2 of the Revenue and
Taxation Code of the State'~f California); and
WHEREAS, the Agency is empowered by Section 7202.6 of
the Revenue and Taxation Code of the State of California (the
'Code') to adopt a sales and use tax ordinance in accordance
with the provisions of Code Section 7202.6; and
WHEREAS, the Agency hereby declares that this
Ordinance is enacted to achieve the following, among other,
purposes, and directs that the provisions hereof be interpreted
to accomplish those purposes:
(a) To adopt a sales and use tax which complies with
the requirements and limitations contained in Part 1.5 of
Division 2 of the Code;
(b) To adopt a sales and use tax which incorporates
provisions identical to those of the State of California
sales and use tax law, insofar as these provisions are not
inconsistent with the requirements and limitations
contained in Part 1.5 of Division 2 of the Code;
(c) To adopt a sales and use tax which may impose not
to exceed a one percent (1%) tax (the amount of the tax
shall be..fixe~ by resolution of the Agency from time to
time) and t4~t the proQeeds of said tax be utilized for the
following purposes and for other 9eneral purposes
determined at the Agency's discretion:
(i) pu[suan[ to Section 33641 of the Health and
Safety Code of the State, to pay principal and
interest, [n whole or in part, on bonds issued by the
Agency;
(ii) to finance redevelopment projects within
the Redevelopment Project Area of the Agency as
hereinafter defined in Section 4; and
(iii) pursuant to Code Section 7202.6(e), to
promote housing for low and moderate income families
within the City's boundaries.
(d) To adopt a sales and use tax which does not
impose a new tax or increase an existing tax upon any
person located within the Redevelopment Project Area, but
which, instead, credits the tax imposed by the City Sales
and Use Tax Law (pursuant to Ordinance No. 1052 of the
City) against taxes due-to the Agency (pursuant to this
Ordinance);
(e) To adopt a sales and use tax 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 State sales and use taxes;
and
(f) To adopt a sales and use tax 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 Code, minimize the cost of collecting Agency 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; and
WHEREAS, the Agency has considered the applicability
of Section 4 of Article Xlll A of, and Article Xlll B of, the
California Constitution to this Ordinance and other facts
concerning the Ordinance and is fully informed in the premises;
and
N(~ THEk'EFORE, ANAHEIM REDEVELOPMENT AGENCY DOES
ORDAIN AS FOLLOWS'
Section 1. Title of the Ordinance.
This Ordinance shall be known as the "Anaheim
Redevelopment Agency Sales and Use Tax Ordinance" (the
"Ordinance").
02-22-90
!~45tn/2(i21/1~ - 2
:3ecLion 2. ~?q~ Sale:s Tax-
(a) (1) For the privilege of selling tangible personal
property at retail, a tax is hereby imposed by the Anaheim
Redevelopment Agency (the "Agency") upon all retailers located
within the ..Redevelopment Project Area" (hereinafter as defined
by Section 4) at the rate of not greater than one percent (1%)
(the exact amount be be fixed from time to time by resolution
of the Agency) of the gross receipts of the retailer from the
sale of all tangible personal property sold at retail within
the Redevelopment Project Area on and after the operative date
of this Ordinance.
(2) For the purposes of this ordinance, 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 charge~ are subject to the State of
California (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.
(b) (1) Except as here{halter provided and except insofar
as they are inconsistent with the provisions of Part 1.5 of
D~v~sion 2 of the Rewenue and Taxation Code of the State (the
"Code'), all of the provisions of Part 1 (commencing with
Section 6001) of Division 2 of the Code as amended and in
force and effect on the date of adoptio~ of this Ordinance,
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
(commencing with Section 6001) of Division 2 of the Code, the
State is named or referred to as the taxing agency, the name
"Anaheim Redevelopment Agency' shall be substituted therefor.
Nothing in this subsection shall be deemed to require
substitution of the name 'Anaheim Redevelopment Agency" for the
word "State" in Cgde Section 6203 nor in the definition of that
phrase in Cod6~8%cti°n 6203..
(3) If a seller's permit has been issued to a
retailer under' Code Section 6067, an additional seller's permit
shall not be required by reason of this section.
(4) There shall be excluded ~[om the gloss [ece~pts
by which the tax due unde[ this section is measu[ed the amoun~
o~ any sales o[ use ~ax imposed by ~he S~a~e upon a ~e~aile~ o[
(5) There shall, be exempt ~rom the tax due under this
section the gross receipts from the sale of tangible personal
property to operators of aircraft tO be used or consumed
principally outside the Redevelopment Project Area in which the
sale is made and directly and exclusively in use of such
aircraft as co--on carriers of persons or property under the
authority of the laws of this State, the United States, or any
foreign government.
Section 3. A~ency Use Tax.
x is hereby imposed by the Agency on the
(a) An excise ta -'-- ;n the Redevelopment Project
r consumpn~o~ ~
storage, use or othe ....... ~, n,,rchased from any retailer
Area of tangible personal.pzup~u3 ~-
on or after the operative'date of this Ordinance for storage,
use, or other consumption in the Redevelopment Project Area at
the rate of not to exceed one percent (1%) of the sales price
of the property (the exact amount to be fixed from time to time
by resolution of the Agency). 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 Code, all of the provisions of Part 1
(co~encing with Section 6001) of Division 2 of the Code, as
amended and in force and effect on the date of adoption of this
Ordinance, applicable to use taxes, are hereby adopted and made
a part of this Section as though fully set forth herein.
(2) Whenever, and to the extent that, in Part 1
(co~encing with Section 6001) of Division 2 of the Code, the
State is named or referred to as the taxing agency, the name
'Anaheim Redevelopment. Agency' shall be substituted therefor.
Nothing in this subsection shall be deemed to require
substitution of the name 'Anaheim Redevelopment Agency' for the
word 'State' in the phrase -retailer engaged in business in
this State' in Code Section 6203 nor in the definition of that
phrase in Code S~tion 6203.
(3) There shall be excluded from the amount subject
to tax under this section any sales or use tax imposed by the
State upon a retailer or consumer.
02- 22-90
(4) There shall be exempt from the tax due under
this section:
(i) the storage, use, or other consumption of
tangible personal property, the gross receipts from
the sale of which have been subject to sales tax
under a sales and use tax ordinance enacted in
accordance with part 1 or 1.5 of Division 2 of the
Code by any city and county, county, city or
redevelopment agency in the State;
(ii) in addition to the exemptions provided in
Code Sections 6366 and 6366.1, 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, of any foreign government.
Section 4. Redevelopment Pro~ect Area Defined.
As used in this Ordinance, the "Redevelopment Project
Area" shall mean the project area described and defined in the
"River Valley Redevelopment Plan," approved and adopted by the
City by Ordinance No. 4463, which became effective on November
29, 1983, was amended by Ordinance No. 5091 which became
effective on February 6, 1990, and includes any amendment
thereof heretofore or hereafter made pursuant to law.
Section 5. Effective Date. Operative Date. Contract
with the State Board of Equalization.
(a) This Ordinance shall be effective immediately upon
its final passage by the Agency. The Ordinance shall be signed
by the chairman of the Agency and attested by the secretary of
the Agency.
(b) This Ordinance shall become operative on the first
day of the first "calendar quarter" (as defined by Code Section
7202.6 (d)) commencing more than one hundred eighty (180) days
after the adoption of the Ordinance.
(c) Prior to the operative date of this Ordinance, the
City Council, by an ordinance, shall have added a provision to
the existing City Sales and Use Tax law, granting a credit
-5-
ORDINANCE NO. A~%-001
ORDINANCE OF THE ANAHEIM REDEVELOPMENT
AGENCY ENACTING A SALES AND USE TAX
WHEREAS, The Anaheim Redevelopment Agency (the
'Agency') is a public body, corporate and politic, organized
and existing under the Redevelopment Law of the State of
California (Part 1 of Division 24 of the Health and Safety Code
of the State of California); and
WHEREAS, the City Council of the City of Anaheim (the
'City') has adopted the Uniform Local Sales and Use Tax Law
(Ordinance No.1052 ) (the 'City Sales and Use Tax Law') pursuant
to the Bradley-Burns Uniform Local Sales and Use Tax Law of the
State of California (Part ~.5 of Division 2 of the Revenue and
Taxation Code of the State"of California); and
WHEREAS, the Agency is empowered by Section 7202.6 of
the Revenue and Taxation Code of the State of California (the
'Code') to adopt a sales and use tax ordinance in accordance
with the provisions of Code Section 7202.6; and
WHEREAS, the Agency hereby declares that this
Ordinance is enacted to achieve the following, among other,
purposes, and directs that the provisions hereof be interpreted
to accomplish those purposes'
(a) To adopt a sales and use tax which complies with
the requirements and limitations contained in Part 1.5 of
Division 2 of the Code;
(b) To adopt a sales and use tax which incorporates
provisions identical to those of the State of California
sales and use tax law, insofar as these provisions are not
inconsistent with the requirements and limitations
contained in Part 1.5 of Division 2 of the Code;
(c) To adopt a sales and use tax which may impose not
to exceed a one percent (1%) tax (the amount of the tax
shall be.~ixeQ by resolution of the Agency from time to
time) and t4T~t the proqeeds of said tax be utilized for the
following purposes and for other general purposes
determined at the Agency's discretion:
(i) pursuant to Section 33641 of the Health and
Safety Code of! the State, to pay principal and
interest, in whole or in part, on bonds issued by the
Agency;
(ii) to finance redevelopment projects within
the Redevelopment Project Area of the Agency as
hereinafter defined in Section 4; and
(iii) pursuant to Code Section 7202.6(e), to
promote housing for low and moderate income families
within the City's boundaries.
(d) To adopt a sales and use tax which does not
impose a new tax or increase an existing tax upon any
person located within the Redevelopment Project Area, but
which, instead, credits the tax imposed by the City Sales
and Use Tax Law (pursuant to Ordinance No. 1052 of the
City) against taxes due-to the Agency (pursuant to this
Ordinance);
(e) To adopt: a sales and use tax 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 State sales and use taxes;
and
(f) To adopt a sales and use tax 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 Code, minimize the cost of collecting Agency sales and
use taxes and at the same time mfnimlze the burden of
record keeping upon persons subject to taxation under the
provisions of this Ordinance; and
WHEREAS, the Agency has considered the applicability
of Section 4 of Article Xlll A of, and Article Xlll B of, the
California Constitution to this Ordinance and other facts
concerning the Ordinance and is fully informed in the premises;
and
NO~ THE~'EFORE, ANAHEIM REDEVELOPMENT AGENCY DOES
ORDAIN AS FOLLOWS'
Section 1. Title of the Ordinance.
This Ordinance shall be known as the "Anaheim
Redevelopment Agency Sales and Use Tax Ordinance" (the
"Ordinance").
02-22-90
Section 2. Ae~Sales Tax.
(a) (1) For the privilege of selling tang{ble personal
property at retail, a tax {s hereby imposed by the Anaheim
Redevelopment Agency (the "Agency") upon all retailers located
within the "Redevelopment Project Area" (hereinafter as defined
by Section 4) at the rate of not greater than one percent (1%)
(the exact amount be be fixed from time to time by resolution
of the Agency) of the gross receipts of the retailer from the
sale of all tangible personal property sold at retail within
the Redevelopment Project Area on and after the operative date
of this Ordinance.
(2) For the purposes of this Ordinance, 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 charge~ are subject to the State of
California (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.
.
(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 Revenue and Taxation Code of the State (the
"Code'), all of the provisions of Part 1 (commencing with
Section 6001) of Division 2 of the Code, as amended and in
force and effect on the date of adoption of this ordinance,
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
(commencing with Section 6001) of Division 2 of the Code, the
State is named or referred to as the taxing agency, the name
"Anaheim Redevelopment Agency" shall be substituted therefor.
Nothing in this subsection shall be deemed to require
substitution of the name "Anaheim Redevelopment Agency" for the
word "State" in Cpde Section 6203 nor in the definition of that
phrase in Cod~'~%ction 6203..
(3) If a seller's permit has been issued to a
retailer under'Code Section 6067, an additional seller's permit
shall not be required by reason of this section.
02-22-90
(4) Thexe shall be excluded f~om the g~osS receipts
by which the Lax due unde~ Lhis secLion is measured Lhe amount
oE any sales or use tax imposed by Lhe SLaLe upon a retaile~ ox
consumer-
.
(5) There shall be exempt from the tax due under this
section the gross receipts from the sale of tangible personal
property to operators o£ aircraft tO be used or consumed
principally outside the Redevelopment Project Area in which the
sale is made and directly and exclusively in use of such
aircraft as common carriers of persons or property under the
authority of the laws of this State, the United States, or any
foreign government.
Section 3. ~gency Use Tax.
(a) An excise tax is hereby imposed by the Agency on the
her consumption in the Redevelopment Project
storage, use, or ot ..~- ed from any retailer
. err put,has
Area of tangxble personal;prop Y - ·
on or after the operative date of this Ordinance tot storage,
use, or other consumption in the Redevelopment Project Area at
the rate of not to exceed one percent (1%) of the sales prxce
of the property (the exact amount to be fixed from time to time
by resolution of the Agency). 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 Code, all of the provisions of Part 1
(commencing with Section 6001) of Division 2 of the Code, as
amended and in force and effect on the date of adoption of this
Ordinance, applicable to use taxes, are hereby adopted and made
a part of this Section as though fully set forth herein.
(2) Whenever, and to the extent that, in Part 1
(commencing with Section 6001) of Division 2 of the Code, the
State is named or referred to as the taxing agency, the name
'Anaheim Redevelopment Agency' shall be substituted therefor.
Nothing in this subsection shall be deemed to require
substitution of the name 'Anaheim Redevelopment Agency' for the
word 'State' in the phrase -retailer engaged in business in
this State' in Code Section 6203 nor in the definition of that
phrase in Code S~ction 6203.
(3) There shall ~e excluded from the amount subject
to tax under this section any sales or use tax imposed by the
State upon a retailer or consumer.
02-22-90
- d
(4)
this section:
There shall be exempt from the tax due under
(i) the storage, use, or other consumption of
tangible personal property, the gross receipts from
the sale of which have been subject to sales tax
under a sales and use tax ordinance enacted in
accordance with part 1 or 1.5 of Division 2 of the
Code by any city and county, county, city or
redevelopment agency in the State;
(ii) in addition to the exemptions provided in
Code Sections 6366 and 6366.1, 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, of any foreign government.
Section 4. Redevelopment Project Area Defined.
As used in this Ordinance, the "Redevelopment Project
Area" shall mean the project area described and defined in the
"River Valley Redevelopment Plan," approved and adopted by the
City by Ordinance No. 4463, which became effective on November
29, 1983, was amended by Ordinance No. 5091 which became
effective on February 6, 1990, and includes any amendment
thereof heretofore or hereafter made pursuant to law.
Section 5. Effective Date. Operative Date. Contract
with the State Board of Equalization.
(a) This Ordinance shall be effective immediately upon
its final passage by the Agency. The Ordinance shall be signed
by the chairman of the Agency and attested by the secretary of
the Agency.
(b) This Ordinance shall become operative on the first
day of the first "calendar quarter" (as defined by Code Section
7202.6 (d)) commencing more than one hundred eighty (180) days
after the adoption of the Ordinance.
(c) Prior to the operative date of this Ordinance, the
City Council, by an ordinance, shall have added a provision to
the existing City Sales and Use Tax law, granting a credit
-5-
against tho payment of tax owed under Lbo City Sales and Use
Tax Law for the amount of sales and use tax paid, ii any, to
the Agency pursuant to this Ordinance; and
(d) Prior to the operative date of this Ordinance, the
secretary of the Agency' shall cause the Agency to contract with
the State Board of Equalization (the "Contract") to perform all
functions incident to the administration or operation of this
Sa'les and Use Tax Ordinance. The Contract, once executed,
between the Agency and the State Board of Equalization, shall
continue in effect soolong as the County of Orange and the City
of Anaheim have operative sales and use tax ordinances enacted
·
pursuant to Part 1.5 of Division 2 of the Code.
Section 6. Amendments to the Revenue and Taxation Code.
Ail amendments subsequent, to the effective date of the
enactment of Part 1 (commencing with Section 6001) of Division
2 of the Code relating to sales and use tax and not
inconsistent with Part 1.$ of Division 2 of the Code shall
automatically become a part of this Ordinance.
Section 7. A~p?ropriations Limit.
The Agency agrees to accept the City's transfer of
appropriation limits under Article Xlll B of the Constitution
of the State of California as provided in Resolution No.90R-101 of
the City.
Section 8. Ordinance is Not Repealable When Bonds
Outstanding.
In the event the Agency issues bonds secured in whole or in
part by taxes imposed hereunder, and such taxes are pledged to
the payment of such bonds, the Agency shall not repeal this
ordinance or amend it to the detriment of bondholders so long
as any such bonds are outstanding and funds have not been set
aside to pay all remaining bonds and the interest thereon.
ADOPTED AND APPROVED the 3rd day of April , 1990.
SEAL )
ATTEST: