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ORDINANCE NO. 939
(CITY COUNCIL SERIES)
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
SANTA MONICA AMENDING CHAPTER 5-B OF THE SANTA
MONICA MUNICIPAL CODE RELATING TO SALES AND USE
TAX
WHEREAS, under date of July 11, 1973, the Governor of the
State of California signed Assembly Bill 309 and filed that bill with
the Secretary of State as Chapter 196, Statutes 1973; and
WHEREAS, this bill, together with Senate Bill 90, Chapter
1406, Statutes 1972, amends the required provisions of the County and
the City Bradley-Burns ordinances; and
WHEREAS, the amendments to the Bradley-Burns law made by
AB 309 and SB 90 will be operative January I, 1974; and
WHEREAS, any City which has not amended its Bradley-Burns
ordinance by that time will cease to be a conforming city and will lose
its Bradley-Burns tax revenue for at least three months;
NOW, 'THEREFORE, THE CITY COUNCIL OF THE CITY OF SANTA MONICA
DOES ORDA IN AS FOLLOWS:
SECTION 1. Chapter 5-B of Article VI of the Santa Monica
Municipal Code is hereby amended to read as follows:
CHAPTER 5-B UNIFORM LOCAL SALES AND USE TAX ORDINANCE
SECTION 6500.250 SHORT TITLE. This ordinance shall
be known as the Uniform Local Sales and Use Tax Ordinance.
SECTION 6500.251 RATE. The rate of sales tax and
use tax imposed by this ordinance shall be One Per Cent (1%)
SECTION 6500.252 OPERATIVE DATE. This ordinance
shall be operative on January I, 1974.
SECTION 6500~253 PURPOSE. The City Council hereby
declares that this ordinance is adopted to achieve the follow-
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ing, among ather purposes, and directs that the provisions here-
of be interpreted in order to accomplish those purposes:
(a) To adopt a sales and use tax ordinance
which complies with the requirements and limitations
contained in Part 1.5 af Division 2 of the Revenue and
Taxation Code;
(b) 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 require-
ments and limitations contained in Part 1.5 of Division
2 of the Revenue and Taxation Code;
(c) 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 Equali-
zation in a manner that adapts itself as fully as practi-
cable to, and requires the least possible deviation from
the existing statutory and administrative procedures
followed by the State Board of Equalization in administer-
ing and collecting the California State Sales and Use 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 Revenue and Taxation Cade, minimize
the cost of collecting city sales and use taxes and at the
same time minimize the burden of record keeping upon the
persons subject to taxation under the provisions of this
ordinance.
SECTION 6500.254 CONTRACT WITH STATE. Prior to the
operative date this city shall contract with the State Board
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of Equalization to perform all functions incident to the admin-
istration 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 this ordi-
nance.
SECTION 6500.255 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
Section 6500~51 of the gross receipts of the retailer from
sale of all tangible personal property sold at retail in this
city on and after the operative date.
SECTION 6500.256 PLACE OF SALE. 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 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.
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SECTION 6500.257 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 Section 6500.2~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.
SECTION 6500.258 ADOPTION OF PROVISIONS OF STATE
LAW. Except as otherwise provided in this ordinance 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 pro-
visions of Part 1 of Division 2 of the Revenue and Taxation Code
are hereby adopted and made a part of this ordinance as though
fully set forth herein.
SECTION 6500.259 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 IlState" 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 ordinance; the substitution
shall not be made in those sections, including, but not nec-
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essarily limited to, sections referring to the exterior boun-
daries 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 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 consump-
tion 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), 67ll, 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.
SECTION 6500.260 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 this ordinance.
SECTION 6500.261 EXCLUSIONS AND EXEMPTIONS. There
shall be excluded from the measure of tax:
(a) The amount of any sales or use tax im-
posed 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 has been subject to sales tax under a sales
and use tax ordinance enacted in accordance with Part 1.5
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of Division 2 of the Revenue and Taxation Code by any
city and county, county, or city in this State.
(c) The gross receipts from sales to, and
the storage, use or other consumption of property pur-
chased by, operators of common carriers and waterborne
vessels to be used Dr consumed in the operation of
such common carriers or waterborne vessels principally
outside this city.
(d) The storage or use of tangible personal
property in the transportation or transmission of persons,
property or communications, or in the generation, trans-
mission or distribution of electricity or in the manu-
facture, 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.
SECTION 6500.262 EXCLUSIONS AND EXEMPTIONS.
(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 ordinance.
(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 water-
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borne vessels to be used or consumed principally outside
the city in which the sale is made and directly and ex-
clusively 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 pur-
poses 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 air-
craft 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.
SECTION 6500.263 APPLICATION OF PROVISIONS RELATING
TO EXCLUSIONS AND EXEMPTIONS.
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(a) Section 6500.262 of this ordinance shall
become operative on January 1st 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 assess-
ments by Section 401 of the Revenue and Taxation Code,
at which time Section 6500.261 of this ordinance shall
become inoperative.
(b) In the event that Section 6500.262 of this
ordinance becomes operative and the State Board of Equal-
ization subsequently adopts an asseSSment ratio for the
state-assessed property which is higher than the ratio
which is required for local assessments by Section 401
of the Revenue and Taxation Code, Section 6500.261 of
this ordinance shall become operative on the first day of
the month next following the month in which such higher
ratio is adopted, at which time Section 6500.262 of this
ordinance shall be inoperative until the first day of
the month following the month in which the Board again
adopts an assessment ratio for state-assessed property
which is identical to the ratio required for local assess-
ments by Section 401 of the Revenue and Taxation Code,
at which time Section 6500.262 shall again become oper-
ative and Section 6500.261 shall become inoperative.
SECTION 2500.264 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 ordinance.
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SECTION 6500.265 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 ordinance, 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.
SECTION 6500.266 PENALTIES. Any person violating
any of the provisions of this ordinance shall be deemed guilty
of a misdemeanor, and upon conviction thereof shall be punishable
by a fine of not more than Five Hundred Dollars ($500.00) or
by imprisonment for a period of not more than six (6) months,
or by both such fine and imprisonment.
SECTION 6500.267 SEVERABILITY. If any provision of
this ordinance or the application thereof to any person or
circumstance is held invalid, the remainder of the ordinance
and the application of such provision to other persons or cir-
cumstances shall not be affected thereby.
SECTION 6500.268. REPEALS. Ordinance No. 396 (City
Council Series) as amended by Ordinance No. 432 (City Council
Series), Ordinance No. 539 (City Council Series) and Ordinance
No. 810 (City Council Series) are hereby repealed; provided,
however, that said ordinance, as amended shall remain applicable
for the purposes of the administration of said ordinance and the
imposition of and the collection of tax with respect to the
sales of, and the storage, use, or other consumption of tangible
personal property prior to January 1, 1974, the making of re-
funds, effecting credits, the disposition of monies collected,
and for the commencement or continuance of any action or proceed-
ing under said ordinance.
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SECTION 6500.269 DISTRIBUTION OF PROCEEDS. Three-
Fourths (3/4) of the moneys collected under and pursuant to the
provisions of this chapter shall be deposited and paid into the
General Fund of the City, and the remaining one-fourth (1/4) of
the moneys collected under and pursuant to the provisions of
this chapter shall be deposited in a Special Fund to be used
only for capital improvements.
SECTION 2. The City Clerk is directed to send five certified
copies of this ordinance to the State Board of Equalization, Local Tax
Unit, P.O. Box 1799, Sacramento, California 95808, Attention~ R.M.
Hocking, Supervising Auditor.
SECTION 3. The Mayor shall sign and the City Clerk shall
attest to the passage of this ordinance. The City Clerk shall cause
the same to be published once in the official newspaper within fifteen
days after its adoption. This ordinance shall take effect upon
adoption pursuant to Section 619 of the Charter of the City of San~
Monica.
ADOPTED this 30th day of
October, 1973.
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Mayor
ATTEST:
I /'
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City Cle,
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STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES) 88.
CITY OF SANTA MONICA )
I do hereby certify that the foregoing ordinance was duly and
regularly introduced and adopted at a meeting of the City Council of
the City of Santa Monica on the 30th day of
October
, 1973,
pursuant to Section 619 of the Charter of the City of Santa Monica,
by the following vote of the Council:
AYES:
Councilmen:
Judson, Lawson, McCloskey, Swink,
Trives, van den Steenhoven, Hoover
NOES:
ABSENT:
Counc i lmen :
None
Councilmen:
None
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C~ .Clerk
APPROVED AS TO FORM:
~_, J 7 /,/ ,--I .
c'.G _ '-"'., . . . (y.-'Je.J~' JL ~
; City AttD~ey
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PROOF OF PUBLICATION
ORDINANCE NO. NO
f CITY COUNCIL SERIES)
A:\r ORDINANCE OF THE
CITY COUNCIL OF THE
CITY OF SANTA
~m!'iICA AGTHORIZING
AN AMENDMENT TO
THE CONTRACT BET-
WEEN THE CITY COUN-
Cil. AND THE BOARD
OF ADMINISTRATION
OF THE CALIFORNIA
PUBLIC EMPLOYEES'
R F:TIREMENT SyS-
TEM
The CltV Council of the
Cltv of Santa Monica does
ordam as follows
SECTION 1 That an
amendment to the Contract
/839 CS) between the City
Council of tbe Citv of Santa
MOnica and the Board of Ad-
mlnlstratlOn. Califorma
Pubhc Employees' Retire-
ment System. IS hereby
duthortzed, a copy of sauJ
amendment bemg attached
hereto marked" ExhibIt A".
and 011 such reference made
a part hereof as though
herem set out In full. Sa:ld
contract IS amended by thIS
ordmance to mclude the pro-
VISIOns of the2~.;'; at age S.o"
and . l,~ continuance"
henefits for pollee personnel
SECTION 2 The City Man-
ager of the City of Santa
MOnIca IS hereby authoTlzed.
empowered. and directed to
execute sald amendment for
and on behalf {)f said Agency
SECTION 3 ThiS or-
dmance shall take effect 30
day!. after the date of Its
ddoptlOn and prIor to the
expuahon of 15 davs from
the passage thereot"shall be
published at least once to the
Sanfd Monica E\l'enmg Out-
look. a newspaper of general
circulatIOn, published and
clrculated In the CIty of San.
ta Momca and thenceforth
and thereafter the same
shall be in full force and
eHeet
ADOPTED and APPROV.
ED thIS 11th day of Decem-
ber. 1973
STATE OF CALIFORNIA, S8
County of Los Angeles,
I am a CItizen of the Umted States and a
reSIdent of the County aforesaid, I am over
the age of eighteen years, and not a party to
or interested ill the above entitled matter I
am the pnucIpal clerk of the pnnter of the
EVENING OUTLOOK
a newspaper of general clfculatIon, printed
and pubhshed daily except Sunday in the
City of Santa Monica, County of Los Angeles,
and which newspaper has been adjudged a
newspaper of general clfcuJatlOn by the
SupenoT Court of the County of Los Angeles,
State of CalIfornIa, under the date of J anu-
ary 26,1931, Case Number 314319; that the
notIce, of WhICh the annexed IS a pnnted
copy, has been pubhshed III each regular and
entIre Issue of said newspaper and not In any
supplement thereof on the followmg dates,
to-WIt
DecembeI 18,
........................ .... aU in the year 19..... ~.?
I certIfy (or declare) under penalty of pur-
jury that the foregomg IS true and correct
.....~..~
SIgnature
December 18, 1973
Date................. ................. ...... ................... n....
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