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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: