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• <br />• <br />• <br />ORDINANCE NO. 790 <br />AN ORDINANCE OF THE CITY <br />OF NEWPORT BEACH ADDING <br />PART I, SECTIONS 6426 -6449 TO <br />CHAPTER IV OF ARTICLE VI OF <br />THE MUNICIPAL CODE, IMPOS- <br />ING A LICENSE TAX FOR THE <br />PRIVILEGE OF SELLING TAN- <br />GIBLE PERSONAL PROPERTY <br />AT RETAIL, PROVIDING FOR <br />PERMITS TO RETAILERS, PRO- <br />VIDING FOR THE COLLECTING <br />AND PAYING OF SUCH TAX, <br />AND PRESCRIBING PENALTIES <br />FOR VIOLATIONS OF THE PRO- <br />VISIONS HEREOF AND DELET- <br />ING SECTIONS 6400 THROUGH <br />6425 OF CHAPTER IV OF ARTI- <br />CLE VI OF THE MUNICIPAL <br />CODE. <br />The City Council of the City <br />of Newport Beach does ordain as <br />follows: <br />SECTION 1: That Part I, Sec- <br />tion 6426 through and including <br />6449 be added to Chapter IV of <br />Article VI of the Municipal Code <br />of the City of Newport Beach to <br />read as follows: <br />"PART I. SALES TAX <br />"Section 6426. IMPOSITION <br />AND RATE OF TAX. For the <br />privilege of selling tangible per- <br />sonal property at retail a tax is <br />hereby imposed upon all retail- <br />ers at the rate of one percent <br />(1 1Y) of the gross receipts of any <br />retailer from the sale of all <br />tangible personal property sold <br />at retail in the City of Newport <br />Beach on or after April 1, 1956. <br />The said tax imposed shall be in <br />addition to any and all other <br />taxes imposed by any other ordi- <br />nance of the City of Newport <br />Beach. <br />"Section 6427. TAX LEVIED IN <br />SAME MANNER AS STATE TAX. <br />The tax hereby levied, except as <br />otherwise herein provided, is <br />levied in the same manner, to <br />the same extent and under the <br />same conditions as sales taxes <br />are levied pursuant to Part I of <br />Division 2 of the California Rev- <br />enue and Taxation Code, known <br />as the 'Sales and Use Tax Law.' <br />as amended and in force and ef- <br />fect on April 1, 1956. <br />"Section 6428. ADOPTION OF <br />STATE SALES TAX LAW $Y <br />REFERENCE. <br />EXCEPTIONS. <br />"A. All of the provisions of <br />the 'Sales and Use Tax Law; as <br />amended and in force and effect <br />on April 1, 1956, except the pro. <br />visions thereof pertaining solely <br />to the 'Use Tax' and Sections <br />60519 60529 60539 60669 60679 60689 <br />60699 60709 60719 6451, 70529 70569 <br />71019 71029 71519 71529 7153, ap- <br />plicable to sales of property at <br />retail, are hereby adopted and <br />made a part of Part I of this <br />chapter as though fully set forth <br />herein, and all provisions of any <br />other ordinance in conflict there- <br />with are inapplicable to Part I <br />of this chapter and the tax here- <br />by imposed. <br />B. The term 'gross receipts; <br />as used herein, does not include <br />the amount of any tax imposed <br />by the State of California upon <br />or with respect to retail sales <br />whether imposed upon the re- <br />tailer or upon the consumer. <br />"C. The term 'sale' shall mean <br />and include, in addition to the <br />meanings contained in para- <br />graph A of this section, the with- <br />drawal by a retailer in this City <br />of tangible personal property <br />from a place in this City, from <br />a place in California outside of <br />this City under the control of the <br />retailer, or from a place in Cali- <br />fornia outside this City at the <br />order of the retailer, for delivery <br />in any manner at a point in Cali- <br />fornia outside this City under such <br />circumstances that the transac- <br />tion of which the withdrawal is <br />a part would have been consider- <br />ed a sale within the meaning of <br />paragraph A of this section had <br />the point of delivery been within <br />this City. Provided, however, that <br />withdrawals pursuant to a trans- <br />action in foreign or interstate <br />commerce shall not be sales for <br />the purpose of this section. <br />Charges made for the delivery <br />of tangible personal property so <br />withdrawn shall be included in <br />the gross receipts by which the <br />tax imposed under this section is <br />measured unless such charges <br />are separately stated and are im- <br />posed for transportation which <br />occurs after the sale of the pro- <br />perty to the purchaser. <br />"D. All of the provisions of <br />the 'Sales and Use Tax Law' <br />hereby adopted, providing for the <br />adoption of rules and regulations <br />and for hearings on the part of <br />the State Board of Equalization, <br />shall be performed by the City <br />Council of the City of Newport <br />Beach. All other provisions of <br />the 'Sales and Use Tax Law' here- <br />by adopted, providing for the <br />performance of official action on <br />the part of the State Board of <br />Equalization, shall be performed <br />by the City Director of Finance <br />of the City of Newport Beach. <br />'E. The City of Newport <br />Beach shall be deemed substi- <br />tuted for the State of California <br />whenever the State is referred to <br />in said 'Sales and Use Tax Law.' <br />"F. The City Attorney of New- <br />port Beach shall be deemed sub- <br />stituted for the Attorney General <br />whenever the Attorney General <br />Is referred to in said 'Sales and <br />Use Tax Law.' <br />"G. The City Director of Fi- <br />nance of the City of Newport <br />Beach shall be deemed substi- <br />tuted for the State Controller <br />whenever the State Controller or <br />State Board of Control are refer- <br />red to in said 'Sales and Use Tax <br />Law.' <br />"H. The County of Orange <br />shall be deemed substituted for <br />the County of Sacramento when- <br />ever the County of Sacramento is <br />referred to In said 'Sales and Use <br />Tax Law.' <br />"Section 6429. EXEMPTIONS. <br />In addition to the exemptions <br />contained in Part I of Division 2 <br />of the Revenue and Taxation <br />Code of the State of California, <br />after April 1. 1956. there shall be <br />excluded from the computation <br />of the tax gross receipts from: <br />"A. The amount of any sales <br />or use tax imposed by the State <br />of California upon a retailer or <br />consumer. <br />"B. Receipts from the sale of <br />tangible personal property upon <br />which a sales or use tax has be- <br />come due by reason of the same <br />transaction to any other city and <br />county, county other than Or- <br />ange County, or city in this state <br />under a sales or use tax ordi- <br />nance enacted by that city and <br />county, county other than Or- <br />ange County, or city in this state, <br />whether in accordance with, or <br />purporting to be in accordance <br />with Part 1.5 of Division 2 of the <br />Revenue and Taxation Code of <br />the State of California, or in ac- <br />cordance with the organic law of <br />any such city. <br />"C. Receipts from sales to <br />operators of common carrier and <br />waterborne vessels of property to <br />be used or consumed in the oper- <br />ation of such common carriers or <br />waterborne vessels principally <br />outside of this City. <br />"D. Sales made pursuant to <br />contracts actually executed in <br />good faith prior to April 1, 1956. <br />"Section 6430. ADOPTION OF <br />RULES AND REGULATIONS BY <br />REFERENCE. INTERPRETA- <br />TIONS. The rules and regula- <br />tions of the State Board of Equal- <br />ization as amended and in force <br />and effect April 1, 1956, pertain- <br />ing to the interpretation, admin- <br />istration and enforcement of the <br />'Sales and Use Tax Law; insofar <br />as applicable, except Rule No. 55 <br />(Section 2015, Title 18, California <br />Administrative Code, Sales & Use <br />Tax) shall apply in the interpre- <br />tation of Part I of this chapter <br />until specifically abandoned by <br />the rules and regulations adopted <br />by the City Council of Newport <br />Beach pursuant to Part I of this <br />chapter. The word 'City' shall be <br />deemed substituted for the word <br />'State' whenever the word 'State' <br />appears in said rules and regu- <br />lations. <br />In lieu of Rule No. 55, specifi- <br />cally excepted above, the follow - <br />interpretations shall apply in the <br />administration of Part I of this <br />chapter: <br />"A. The sales tax does not <br />apply to sales of property which <br />is: <br />(1) Imported into this City <br />from a foreign country and sold <br />by the importer in the original <br />package in which imported. <br />(2) Sold to foreign purchasers <br />for shipment abroad and de- <br />livered to a ship, airplane, or <br />other conveyance furnished by <br />the purchaser for the purpose of <br />carrying the property abroad and <br />actually carried to a foreign des- <br />tination, title and control of the <br />property passing to the foreign <br />purchaser upon delivery, and no <br />portion of the property being <br />used or consumed in the United <br />States. Copies of U. S. Customs <br />Shippers' export declaration filed <br />with the Collector of Customs <br />must be obtained and retained <br />by retailers to support deductions <br />taken under this paragraph. The <br />tax applied to the transaction if <br />the property is diverted in transit <br />or for any reason not actually <br />delivered outside the City pursu- <br />ant to the contract'of sale or not <br />shipped abroad by a foreign,pur- <br />