O3961
396
ORDINANCE . NO.
(.CITY COTJNC SERIES
ANbRDINANCE DE 'THE C VTY 'C OUNC IL
OF THE CITYOF SANTA:MONICA ;AMENDING
ARTICLE I OF THE . SANTA MONI . A,.
MUNICIPAL CODE BY ADDING ,.THERET0
5B IMPOSING A CITY SALES
AND USE, TAXA PROVIDING FOR Tim
pFRFORMANCE BY TIS . STATE. ;BOARD of
EOtALZ ATION OF ,AUL FiJNCT1ONS
INCIDENT TO ,THE ADMINISTRATION,
OPERATION AND COLLECTION OF SALES AND
USE TAS:HEREBY. IMPOSED SUSPENDING
THE_ . PROVISIONS ' PHAPTEI _5 AND. a .
.O
OF ARTICLE I OF.THE SANTA MONICA
MUNICIPAL CODE DURING SUCH TIS AS
THIS ORDINANCE . IS OPERATIVE;,.. AND
PROVIDING PENALTIES.Fop VIOLATION
THEREOF,
.:of � CITY OF SA.NTA,MONICA DOES.ORDAIN As
Tq'I-3E CITY COUI CIL
A.
�
OLLOWS
..SECTION m ArtIcle I of. tie Santa Mon ca
Municipal Cede
herebyia amended by adding hereto a neer
Chapter to be
designated Chapter 5B, hich chapter'shall read
af0110198.CHAPTER
58 SALES AND .USE TPS
�s ���� ordi�a�ce"Section 6500„
1
ordinance ,,w c �Lmposes a one pet -cent 1% tax
and provides a measure therefor that can be
administered and collected by"the State.Board
of Equalization in a manner that adapts.itself
=`a fully: as � practical to, and
requires the least
possible deviation from. the e i.stltg statutory
and administrative: procedures followed day the
State Board of Equalization in administering and
collecting the'California State Sales and Tse ,Taxes=
(d)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 said 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 this ordinance;
(e). To adopt 'a sales'and:use tax ordinance
.which..can be dm."ni stared 'in. a mariner that will exclude
the re'ce"ip�a f particular Sale`s from the measure of
the sale. tax imposed day this City which have been
included in the measure of` the sale's -tax imposed by
,any other 'city and county, county other than the
county it2 which this city is located, or city in
this '. -State and avoid mposirag a tz�e tax on the
storage, use or other consumption of tangible
personal property in this City when`the gross receipts
.from the sale of, or the user of, that property has been:
subject to a sales or se tax by any:, other city and
county, county other than the "County 'in which this city
is located,: or city, in'.thas State, pursuant to a sales
and use tax ordi rianee enacted under. the provisions of
.Part . l 5 of Division2 of.the said. Revenue. and Taxation
Code;.
Section 65oC'.26 , Operative Date. Contract
With State. This ordinance,...,shall: become operative on
April.. 1.1 1956; and prior' theto... 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`.'sai.d State
Board of Equalization, as above set forth., prior to
April. 1, . lg56 this ordinance shall riot be operative
until. the first day of 'the first calendar °' quarter
following the execution `of such a contract by:the City
and byethe State`Board of Equalization, provided
further that this ordinance shall not' become operative
prior to the operative date of 'the i3ni-Po`ri Local Sales
and use flax Ordinance of , the Coon ty of Los Angeles.
-section 6506, 27:.:p' Sales Taxa
a) MI.nor t e n�.v�:Iege of sel.�:ing
tangible personal property at retail a tax is hereby
imposed upon.all retailer in the city at .the rate of
one percent (1%)of..the gross` receipts of ktne retailer
from the sale of all tangiblepersonal. property.sold
at retail in the City of Santa Monica on and after the
operative date of this ordinance.
to have been consummated at the place of business
of the retailer unless-.the tangible personal
property sold is'delivered by theretailer or his
agent;to an. out-of-state destination or to, a'
common carrier for delivery to an Out -01C-Stat e
destination. Delivery charges shall-be included in
the gross.receipts.b.y which the tax is measured,
regardless.. of`the.place .to which delivery is made
when such: charges :are Included in the, measure" of
the sales or use tax imposed
p by.the Mate of
Cal ifornia a in the even t a retail er; has no
permanent place of -business in the State of
California, or has more than one pace . of business,
the place or places,at which :retail sales are con-
svr ated shall: be ,as determined under rules and
regulationsprescribed and adopted by the Board. of
Eaualizatry on.
(b)-(I) Except as hereinafter provided,
and except insofar as they are Inconsistent pith
the provisions :of Part 3:.5 o,f. Division 2 of the said
Revenue and Taxation: Code., all. , of: the, prow _s ons of.
Part :1 of Division 2 of :said Codes as,'amemded and :in
force and effect on ,April 1,; 1856:, applicable to
sales taxes :;are, hereby adopted and : lade a. part of
this section as though fully 'set 'forth herein
(2) Wherever, and to the extent that,
in Part l of Division 2 of- the .;said :,Revenue and
Taxation Code the State.of Qalifornia_-i named or
referred to as the :taxing, ag ncy,: the C. ty of `Santa
Monica shall.' be substituted therefor.m. Nothing_in
this subdivision shall be deemed to require the'-sub-
stitution of the name of the City, of Santa Monica
for the word:.RStates,when that'word;s used as part
of the title of the State Controller:, the State
s reasurer, the State Board : of Control,, the . S.tate
Board :of Equalization, .or . the name of the °State
Treasury, or, :of. the .Constitut on of;the State of
California; nor shall the ,name of ,the 'Cit.; be ; sub-
stituted for that of the State in. an
J' .;see ,;ion :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 performingthe functions inn. dent
totheadministration or operation of this ordinances
and neither shall the substitution be deemed to have
been made in those sections,. including,:`cut not
necessarily:limited:to, sections referring to the
exterior; boundaries of the `;State ;of California; ,
where the re8ul:t of :the substitution would be to
provide an exemption from. tnis.tax with respect :.
to 'certain gross receipts which ould,- mot otherwise
be 'exempt from :this - tax while<:those . gross..receipts
remain subject to tax by:..the State:under the
Provisions of Fart 1. of Division 2 of the said
Revenue and Taxation Code:; ; nor° to :impose ..th s 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
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(b ( ) Except as here nafter provided, and:
except insofar as they are: inconsistent Wi h .th.e
Provisions. of` Part 1.5 of Divi ion .2 off. the said.
Revenue andaat on Code, ; all,
of the , pror:sions of
Part 110f'`Division 2 of said Code, ;as ,amended a..nd in
Force and effect on April.1 . 1956, :appijca"oje to
use taxes are hereby" adopted and rade m. part of this
section a though full'y, set forth herein.
(2) Wherever, and to the extent that,
in Fart 1 of. Division 2 of the. said Revenue and
Taxation Code the ' Sta'te of `California :is named or
referred to as the ax n agency, the Cit ofanta
Konica shall be substitutes therefor. 'Nothing in.
this subdivision shall be deemed. to re in re the sub
`` s-titution of the nameof the City of Saha ran ca
I.
I
for the word 'State' where that word as
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 Tredsury .or of the Constitution
of the State of Cali fornia'; " n:orshall
the, name' of the City be substituted for that
of'''the' 'State in any 'seeon when the result
of that substitution 'vaould 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 ordinance.; and =neither
swell the substitution be deemed to `hare
been -made ' in those sections.,,' including
but not necessarily lai.m.ited`;to, °..:sections
referring to the"exterior boundaries of the
State of California', where the ' resul:t of the
substitution 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 � u:se or
other 'consumption remains sub ject ' to.'tax by
the State under. the provisions of Part l.of
Division 2 :of" the said Revenue ar d ' Takata on
Code r `to" imp this tax with respect:to
certain storage', use =other consumption of
tangible personal property 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' `substitut6d for:
that of the State in Sections 6701., 67032
except in the last sentence thereof)-, '6711,
7159 67379 6737 and 628 of the sai ReVenue
and Taxation Cade as adopted;
3) m There shall be exempt ' frown
the tax due under this section:
z The, amount of"any sales
or use `tax imposed by the 'State of California
upon a retailer or consumer.
The storage-, use or other
consumption of tangible personal property, tae
gross "receipts from the sale`' of or the cost .of
which :has been subject to sales or use tax under
asales or use 'tax 'ordinance enacted n. a'cco dance
with. Part .105 of .DiVision 2 of the said Revenue
arid: Taxation Code ' by any other city and county `
county' other than `the county in -which this `city
..is located; or city in this -State a
(iii) The storage or use` of.
tangible personal property in the transportation
or transmission of 'persons, 'property or 'communi--
cations, or in the generation, -transmission or
distribution of electricity ora in the manufacture,
transmission or distribution of gas an intra-
state, interstate or foreign commerce by public
utilities which are regulated by the Public
Utilities Commission of the State of California
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