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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