HomeMy WebLinkAbout978 - Sales & Use TaxesAFFIDAVIT OF PUBLICATION
STATE OF CALIFORNIA,
County of Orange,
BEN RFDDICK
of the said County, being duly sworn, deposes
and says: THAT ............ he is and at all times here
mentioned was a citizen of the United States,
over the age of eighteen years, and that ......... .
he is not a party to, nor interested in the above
entitled matter; that ------ - - - - -- he is the * -------- ----------
printer of the Newport Harbor
News Press, a newspaper of general circulation,
printed and published in the City of Newport
Beach, County of Orange, and which newspaper
has been adjudged a newspaper of general cir-
culation by the Superior Court of the County
of Orange, State of California,- under date of
October 22, 1954, Case Number A 24831;
that the notice, of which the annexed is a printed
copy, has been published in each regular and
entire issue of said newspaper and not in any
supplement thereof on the following dates,
to-wit-
November 20
all in the year 19.61
...........
*Printer Foreman of the Printer or Principal
Clerk..of the Printer - __
Subscribed and Sworn to before me this
..2c�th day of ............y? °vember 19 61
_ - --
(SEAL) Notary Public in and for said County
and State.
My`- Commission Expires
----- M..9.0a s- SI95--- EXPI.M--- a uVE0.8p .lk a .... 19 .......... _.....
1110,
This space is for the County Clerk's Filing Stamp
Affidavit of Publication of
461NANCE NO. 878. n
! AN, - ORDINANCE OF 'THE
CITY OF NEWPORT BEACH! -- - --------------- ---
AMENDING PROVISIONS OF
CHAPTER 5 OF ARTICLE
$1 OF THE NEWPORT
BEACH MUNICIPAL CODE
RELATING TO SALES AND
.......................I USE TAXES --------------- ------------
The City Council of the City of
Newport Beach does ordain as
follows:
SECTION I. EftectVt .'Yanuaiy:
1, 1962, Section 6501 pf the New-
port Beach Municipal Code is,
amended to read:
"SECTION 6501. purpose.
The City Council of the City
Of Newport Beach hereby !
declares that this chapter is
adopted to achieve the fol-
lowing, among other pur-
poses, and directs that the 1
provisions hereof be inter- i
preted in order to accomp- !
lash those purposes:
(a) To adopt a Sales and
Use Tax Ordinance which
complies with the require-
ments and limitations con-
tained in Part 1.5 of Division
2 of the Revenue and Taxa-
tion Code of the State of
California;
(b) To adopt a Sales and
Use Tax Ordinance which
incorporates provisions iden-
urai to those of the Sales
and Use Tax Law of the
State of California .insofar
as those .provisions are not
inconsistent with the re-
quirements and liationa
contained in _ Part 1`5 of
Division 2 of the - said .:,Rev-
enue and Taxation Code;. l
(c) To adopt,a Saies,and.
Use Tax .Ordinance Aich
imposes a one percent Cwo
tax and provides]a measure .
therefor that can be "admin-
istered and collected by the
State Board of Equalization
in a manner. libel adepts it-
self as fully. as practical to,
and requ least pos-
sible dev' m. the ex-
isting sta and admin-
istrahve pr Mies followed
by the 3t &0,'t rd of Equa-
lization in Zinistering and
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 de-
gree possible consistent with
the provisions of Part 1.5 of
Divisjon. 2 of the said Rev-
enue and Taxation Code,
minimize the cost of collect-
ing City Sales and Use
Taxes and at the same time
minimize the burden of rec-
ord keeping upon persons
subject to taxation under the
provisions of this ordinance.'.'
- - ,r
i
P the
Code
(a) 0)1V*4ffiWpVWWW1
of selling tangible personal
Property at retail a tax is
hereby imposed upon, all re-
tailers in the city at the rate
of one percent (1%) 'of the
gross receipts of the retail-
ers from the sale of all tan-
gible personal property sold
at rate{��� in,the City of New-
port Bleb, oil and after the
operative date of this'- 6rdin.
ance.
(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 re-
ceipts from such sales, shall
include delivery charges,
when such charges are sub-
ject to the State sales and
use tax, regardless of the
place to which deliver- is
made. In the event a retailer
has no permanent place of
business in the State or has
more than one place of busi-
ness. the place or pieces at
which the retail sales are
consummated shall be de-
termined under rules and
regulations to be prescribed
and adopted by the Board of
Equalization
(b) (1) Except as herein-
after provided, and except
insofar as they are inconsis-
tent with the provisions of
Part 1.5 of Division 2 of the
said Revenue and Taxation
Code, all of the provisions of
Part 1 of Division 2 of said
Code, se amended and in
force and effect on April 1,
1956, applicable to sales
taxes are hereby adopted and
made a part of this section
as though fully set forth
herein.
(21 wherever, and to the
extent that, in Part 1 of Div-
ision 2 of the said Revenue
and Taxation Code, the State
of California is named or re.-
fetred to as the taxing
agency, the City of Newport
Beach shall be- "9ubstituted
therefor.' Nothing in this
subdivision ahall be'.,fleemed
to require the substitution of
the name of the.bty of New-
port Beach for the word
'Stato'_. wham_- Ihat_'..d is
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
Treasury, or of the Constitu-
tion of the State of Califor-
nia; nor shall the name of
the City be substituted for
that of the State in any sec-
tion when the result of that
substitution would require ac-
tion 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 in-
cident to the administration
or operation of this chapter;
neither shall the substitu-
tion be deemed to have been
made in those sections, in-
cluding, but not necessarily
limited to, sections referring
to the exterior boundaries 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 -gross
receipts which would, not
otherwise be exempt from
this tax while those gmas
receipts remain subject to
Lax by the State under the
provisions of Part 1 of Di-
vision 2 of the said Revenue
and Taxation Code; nor to
impose this tax with respect
to eF in gross reeeipts
whiep°ould not be subject
to by the State under'
the V id . provisions of that
Code ;4nd, in addition, the
nani the City shall not be
subs,ted for that of the
Stal¢Ha ,Sections 6701,. 6702
(execg�. In the last sentence
there 1, 6711, 6715, 6737,
679V'Ind 6828 of the said
Revenue' and Taxation Code
as adopted.
13) If a seller's permit hag been issued to a retailer un-
der Section 6068 of the said
Revenue and Taxation Code,
an additional sellWs permit
shall not be required by rea-
son of this section.
(4) There shall be exclud.
ed from the gross receipts by
which the tax is measured:
(t) The amount of any
sales or use tax imposed by
the State of California upon
a retailer or consumer.
(it) Receipts from sale- to
! operators of common carrier
and waterborne vessels of
property to be used or con.
sumed in the operation of
such common carriers or wa-
terborne vessels principally
outside of this City."
SECTION 3. Effective January
1, 1962, Section 6504 of the New -
port Beach Municipal Code is
amended to read:
"SECTION 6504. Use Tax.
j (a) An excise tax is here-
by imposed on the Storags,
use or other consumption in
the City of Newport Beach
of tangible personal prop-
erty purchased from any re-
tailer on or after the oper-
ative date of this ordinance,
for ,storaga use or othercon-
stire bADn. In the City at the
raIa of one percent (I;) of
the sales prire. of the prop -
erty. The sales price shall
inciude delivery charges
wheA'such —charges -are sub -
'i -r JO_ -State sales or use
Lax regardless of the place
to which delivery is made.
kb) (1) Except as herein.
after provided, and except
Insofar as they are incon-
t A-ith the provisions
rt 1.5 of Division 2 of
t _"laid Revenue and Taxa-
�tion Code, all of the provis-
__ loriil�of Part 1 of Division 2
('o §j -;;aid Code, as amended
acid ='in force and effect on
April 1, 1956, applicable to
use taxes are hereby adopted
and made a part of this sec-
tion as though fully set forth
herein.
127 Wherever, and to the
extent that, in Part” 1 of
Division 2 or the said Rev-
enue and Taxation Code the
State of California is named
I�
or referred to as the taxing
agency, the City of Newport
Beach shall he sub4iltute¢
3 There shall be exempt—
()
therefor. Nothing inihi'tl'•Ae'7i-
from the tax due under this
division shall be deemed to
section:
require the substitution• of
(I) The amount of any
the name of the City of
sales or use tax imposed by
Newport Beach for the word
the State of California upon
'State' when that word is
a retailer or consumer.
j used as part of the title of
(ii) The ,storage, use or
the State Controller, the
other tonstimption of tang -
State Treasurer, the State
ible personal property, the
Bnard of Control, the State
gross receipts from the We
Board of Equalization, or the
of which has been subject to
name of the State Treasury,
sales tax under a sales and
nr of the Constitution of the
use tax ordinance enacted in !
Sts.te of California; nor shall
accordance with Part 1.5 of
the name of the City be sub-
Division 2 of the Revenue
stituted for that of the State
and Taxation Code by any -
in any section when the re-
city and county, county, or
cult of that substitution
city in this State.
would require action to he
(iii) The storage or use of
taken by or against the City
tangible personal property in
j or any agency thereof rather
the transportation or trans -
than by or against the
mission of persons, property
Board of Equalization, in
or communications, or in the
performing the functions in-
generation, transmission or
cident to the administration
distribution of electricity or
or operation of this chapter;
In the manufacture, trans-
and neither shall the sub-
mission or distribution of gas
stitution be deemed to have
in intrastate, Interstate or
been made in those sections,
foreign commerce by public
including but not necessarily
utilities which are regulated
• _ limited to, sections referring
by the Public Utilities Com-
4
to the exterior boundaries ofCali
- }—'--" - ---
mission of the State of
the State of Califnrnia,
forma,..
where the result of the sub-
(iv) The use or consump -
sttibdion would be to provide -
:inn of property purchased i
an exemption from this tax
by operators of common car
with respect to certain stor-
rier y,nd waterborne vessel@
age, use or other consump -
to be used or consumed In
tion of tangible personal
the operation of such com-
property which would not
mon carriers or waterborne
otherwise be exempt from
t principally outside
this tax while such storage,
the e City."
use or other. consumption re- -
SECTION 4. This ordinance
mains subject to,tax by the
shall be published once in the
State under the provisions of
official newspaper of the City,
Part 1 of Division 2 of the
and the Same shall be effective
said Revenue and Taxation
30 days after the date of Its
Code, or to impose this tax
adoption.
with respect to certain use -
This ordinance was it
or other consumption of tan -
-.
meeting
at an adjourned regular meeting
gible personal property which
of the City. Council of the City
would not be subject to tax
I of :Newport Beach held on the
by the State under the said
70th day of October, 1967, and
provisions of that Code;. and '
was adopted on the 13th day of
in addition, the name of the
November, 1961, by the following
City shall not be substituted;; r
vote, to wit;
for that of the State in Sec-
AYES, Councilmen: Stoddard,
n the
lions 8701, 8702 (except in the
Hart, Lorenz, Sornore, Kings-
last sentence thereof), 6711, -
ley, Atkinson, Cook e
6715, 6737,6797 and 6825 of
NOES, Councilmen: None
the said Revenue and Taxa- !
ABSENT Councilmen: None
tion Code as adopted, and
ATCEST: ':'t'
the name of the City shall
MARGERY SCHROUDERIZI_'
net be eubetitbted for the
City Clerk m
word 'State in the phrase
'JAMES B. STODDARD,
'retailer engaged in,busmess
Til.ycr
in this State' in Section 6203
•
No. 1119 — 1Havts -Prebs 11/111./61
nor in the definitinn of that
phrase in Section 6203.
-
0
STATE OF CALIFORNIA
COUNTY OF ORANGE I SS.
CITY OF NEWPORT BEACH
I_ _______________ _Margery S hrouder-- - -_ - -- ........................... City Clerk of the City of Newport
Beach, California, do hereby certify that the foregoing .......... Ordinance ............... _ ............... _ ............
No ....... 9.7-8 ......................was duly and regularly adopted, passed, and approved by the City Council
of the City of Newport Beach, California, at a regular meeting of said City Council held at the
regular meeting place thereof, on the ...... 131h ........ day, of - ......_ November .............................. 19 6.1_
by the following vote:
AYES: COUNCILMEN......_KingsleyL- _Atkinson, Cooks Stoddard,._Hart, Lorenz;
A
. NOES: COUNCILMEN ....... None- ............................. .............. ...
•
ABSENT: COUNCILMEN... None
Dated this ..... 21-st ........ day of----- November-----• ............................... 19AL
NB 130 -500 12/56
City Clark �a`qd� & -Of cio Clerk of the City Council,
City of Newport each, State of California