HomeMy WebLinkAbout772 - Sales & Use TaxAFFIDAVIT OF PUBLICATION
STATE OF CALIFORNIA,
•
County of Orange,
BEN REDDICK
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:
..............1 ................]Marc ..._2
all in the year 19.56.....
*Printer Foreman of the Printer or Principal
Clerk of the Printer.
Subscribed and Sworn to before me this ..................
:2nd...... day of - ---- ------ --- -- MAr cY:_....... 1956......
1
L
(SEAL) Notary Public in and for said County
and State.
My Commission Expires
.......................................... Noyemb_er ---- 7 7..........., 19.59.........
/ Sl zs
i 03D_NANCE NO.
, county other than the county in,
AN ORDINANCE OF � T.NE OITY
which this city is located, or city
OS" Ii 7[VPC3,T BEAC'I, ADD-
in this State, and avoid imposing
D:3 C ::P_PTZR V, S "CTIONS
a use tax on the storage, use or
059) -G509, TO ARTICLI VI OF
other consumption of tangible
1111].'; :CIPAL C,-7E, ICI-
personal property in this City
A CITY SALES Ah'II
when the gross receipts from the
T TA, ;; PROVIDING I'OR
sale of, or the use of, that proper -
iIT P=i ?3RMANCn BY TIM,
ty has been subject to a sales or
STAm LOARD OF EQUALI-
use tax by any other city and
ZATION Or ALL FUNCTIONS
county, county other than the
INCIDE;^ ;^_ TO T H E AD-
county in which this city is to-
r.T3NISTR.aMQN, OPERATION
Gated, or city in this State, put,-
AND COLLECTION OF THE
suant to a sales and use tax
SLLF.S AND USE TAX HERE-
ordinance enacted under the pro -
B7 IM- 203ED; SUSPENDING
visions of Part 1.5 of Division 2
TIM PROVISIONS 01' CHAr-
of the said Revenue and Taxation
TER. IV, Sections 64',0 -6425 OF
Cede.
ARTICLE VI OF VIE MUNI-
"S e c t i o n 6502. OPEP.ATIVE
CIPIL CODE DURING SUCH
DATE. CONTRACT WITH
TTPIE AS THIS ORDINANCE
STATE. This ordinance shall be-
D1 OPEP.AT_IVE; AND PRO-
come operative on April 11 1966,
V 1DING PENA",TIE$ F O R
and prior thereto this City shall
VIOLATIONS THEREOF.
contact with the State Board of
Tae City Council of the City
, Equalization to perform all func-
of Newport Beach does ordain as
I tions incident to the .admirdstra -
fo Lows:
ition and operation of this sales
SelCTION 1: That Chapter V.
land use tax ordinance; provider.
Suctions 6500 through and includ-
that if this City shad not have
ing Section 6509 be added to
contracted with t1.e said State
Art'' -cIZI_VI of the' Municipal. Code
Beard of + Equalization, as above
of the City of Newport Beach to
set forth, prior to April 1, 1956,
read as, follows: .
this ordinance shall not be opera -
"Chapter V. Sales and Use Tax.
five until the first clay of the
"Section 6500. SHORT TITLE
first calendar quarter following
This chapter shall be known as
'the execution of such a contract
the Uniform Local Sales and Use
by the City and by the State
Tax Ordinance of the City of
1 Board of Equalization, provided
Newport Beach.
further that this ordinance shall
'Section 6501. PURPOSE. The
not become operative prior to the
City Council of the City of New-
operative date of the Uniform
port Beach hereby declares that
iota] Sales and Use Tax Or -i
this chapter is adopted to achieve
durance of the County of OrOnge.
the following, among other, pnr-
" Section 6503. SALES TAX
Poses, and directs that
at the provi-
"Pb) For the Privilege of
sions hereof bin intertireted in or-
an
tangible persona] property
der to accomplish those purposes:
at retail a tax is hereby imposed
at
"(a) To adopt a sales and use.
upon all retailers in the city alit
tax ordinance which complies with
the rate. of one percent (1, %)
2e-
ilia requirements and limitations
of the gross receipts of the
contained in Part 1.5 of Division
tailors from the sale of all tan-
g of the Revenue and Taxation
gible personal property,- i8l&.;. at
Code of the State of California;
retail in the City of Newport
"(b) To adopt a sales and use
-
tax ordinance which incorporates
Beach on and after the operative
provisions identical to these of
date of this ordinance. :
the Sales and Lase Ta: law of
"(2 ), For the purposes of this
the State of California insofar as
chapter, all retail sales shall be
Those provisions are not iucon-
presumed to have been consum-
. idstant with the requirements and
'mated at the place of business
limitations contained in Part 1.5
of the retailer unless the tangible
of Division 2 of tine said Revenue
personal property sold is delivered
and Taxation Code;
by the retailer or his agent to and
"'(c) To adopt a sales and use
out -of -state destination or to a,
tax ordinance which imposes a
common carrier for delivery to
one per cent (1 %) tax and pro-
an out -of -state destination. De -I
vides a measm'e therefor that can
livery charges shall be included
De administered and collected by
in the gross receipts by which
the State Board of Equalization
tax is measured. regardless; of the
in a. manner that adapts itself
place to which delivery is made,
as fully as practical to end re-
when such charges are includc^ i
quires the least possible deviation
in the measure of the sales or
from, the existing statutory and
use tax imposed by the Stele of
administrative procedures follow-
California. In the event a retailer
ed by the State Board of. Equali-
has no permanent place of busi-
zation In administering and col-
ness in the State of Calirorala,
letting the California State Sales
or has more than one pbrca c`
and Use Taxes;
business, the place or places at
"(d) To adopt a sales and use
which retail sales are consum-
tax ordinance which can be ad-
mated shall be as determined un-
ministered in a manner that will,
.der rules and regulations Inc
to the degree 'possible consistent
scribed and adopted by the Boaxr
with the provisions of Part 1.5
of Equalization.
"(b) (1) Except as her'eine't ^r
of Dry; Sion 2 of the saidRevenue
provided, and except insofar as
and Taxation Code, minimize the
they are inconsistent with the
cost of collecting city sales and
provisions of Part 1.5 of Division
use taxes and at the same time
2 of the said Revenue and Taxa-
minimize the burden of record
tion Code, all of the provisions of
keeping upon persons subject to
Part 1 of Division 2 of es!d
taxation under the provisions of
Code, as amended and in 5.:. cs I
this ordinance;
and effect on April 1, 1953.; p-
(e) To adopt a sales and use
p)icatile to sales taxes ai1ehQr,a y
tax ordinance which can be ad-
adopted and made.a part gr,this
ministered in a manner that will
section as though fully act €orth
exclude the .receipts of particular
herein.
isales from the measure of the
.,,(2) Wherever', and to the"
sales tax imposed by this City
extent that, in Part 1 of Division!
which have been included in the
2 of the said Revenue a,[r a-
measure of the sales tax imposed'
tion Code the State of o prnia'.
by any other city and county,
is named or refey're4'to:'4aa' :thei
taxing agency, the' City of New -1
port Be6a shall be substitute live date of this orrimsac_, fof� -- -
therefor. Nothing in this sub -, storage, •upe or other cosetunp- Pi t gross receipts t uns incident to the admit atra-
division shall be deemed to re- I r i C = e of or they -coot -Lion and operation of Lhe taxes
tion in t11P city at tf of - . to
411i'B the substitution of the name o w I ,i has been -sla fh
one perceht (17c) o Bales a c t, u; a tax ��pAer- ry„t�}Ees'�.'mP 4Y18te" Q''�tnanc- e, the
e Ctty of "� aport .. Beach price of I property' alcsi �+° io n p 4, Sections -
e word "Sae whew that o rrs t:tx ee enacted !:P
price shall i n c 1 u d„ ery. 64 0 r 5'of Article VI
used as r or Lace ti 1 I nt accoi cancelPai :part of aY -fie of the City
P .charges when suc.i G,i .V are 'of ttt`�. M p
d State Controller, the male Drt rsxon 2 Df 'Lid Revenue
subject to State sales: of Bse tax bf Newport $@ hall be aggji4
Treasurer, the S.a.e Board of Conaa3 lvraticn Coi'le,by any other ;x }
regardless of the place tl/ Which in full force feet at s
trot, the State Board of uali- city and county, county other
i'l delivery is made. rate o£ one psis. '�oth}•Ag!
zation, or the name of the State. than the county in which this
"(b) (1) Except. as hereinafter city is located, or city in this in this o ;dtra-t4a be con -
Treasury, m: of the Constitution provided, and except insofar as strued as relieVin person of
of the State of . California; nor State.
they are inconsistent with, the (fill The -storage or use of the obligation to pay to the City
4 shall the name of the City be provisions of Part h5 of Division ( ) g of Newport ,$each any sales 'or
ubstituted for that of the State tangible pmtatio property in
2 of the said Revenue and Taxa- use tax accrued and owing by
On an section when the result of the transportation p perty is-
Y lion Code, all of the rovisions reason of the. rovisions of Chap -
that substitution would re u_e, P Sion of persons, property or P
q � of Part 1 of Division 2 of said ter 4, Secfioj(s 6-100 through 6425
action to be taken by or against communications, or in
y Code, as amended and in force of Article :l'I of the Municipal
the City r an a, ^nc thereof,I the generation, transmission or
Y Y F� Y and effect on April 1, 1956, ap- I Code of '.;the City of Newport
'rather than b or a;;ainst the' distribution of electricity or in,
Y ]icable to use tares are hereby Beach in;', a and effect prior
State Board of E ualization, in I P Y the manufacture, transmission
4 adopted and made apart of this to and ihclg March 31, 1956.
erforming the functions incident or distribution of gas in inom-
P ;section as though fully set forth � "Section �.B508. PENALTIES.
.o the. adminla rzticn ,cr r, ia-; state, interstate or foreign con-
Pe herein.. coerce by public utilities which, Any person ;yjoiating any of the
lion of t;:is c;tspter; necOn shall '(2) Wherever, and to the ex- provisions this chapter shall
the 'substitution; be dccllted to are regulated by the Public deemed 'guilty of a mis-
have been made in Close sections, tent that, in Part 1, of Division. Utilities Commission of the i demeanor, rind upon conviction
including, but not necessarily 2 of the said Revenue and Toxz -) State df California, 'thereof shall be punishable by a
limited to, sections referring to tion Code the State of California (iv) The use br consumption . fine of not more than $500.00 or
the exterior boundaries of the is named. or referred to as the of property purchased by opera -'by imprisonment for a period of
State of Califenis. - where the taxingagency,, ;thg City of New - tors of common carrier and not more than six (6) months in
result of the substituton would' port Beach shake. ;he substituted waterborne vessels to be used the City Jail, or by both such
be to provide an exemption from therefor. Nolhin this sub or consumed in the operation of fine and imprisonment.
this tax with'lespe ^t to certain division shall be.d ed to require such common carriers or water- "SECTION 6509. SEVERABIL-
gross receipts- which would tact the substitution,'dE` the name of borne vessels out -, ITY. If any section, subsection,
otherwise be exempt from this the City of N"Vmjrt Beach for side the City. phrase or --
F;' sentence, clause, p r"_
tai: while those gross receipt6 re- the woad "State :Y.'hen that word SECTION 6505. AMEND -
main subject to-tax'. by the State is used as part of the title of _ M,ENTS. All amendments of the' lion of this chapter, xe
the State Contrcll °r, the State said Revenue and Taxation Code but not limited to any ^ ?� ^^
under the provhduan',gf Part 1 of is for any reason held to be ir.
Division 2 of the,' ,Bald Revenue Treasurer, the State Board of enacted subsequent to the effec-
and Taxation Cods nor t0 impose Contrej, Ahe S t a t e Board of tive date of this ordinance which valid or unconstitutional by ""
relate to the sales and use tax -decision of any court of
this tax with re peel t certain Equal or tile name of the etent urisdiction, such -
gross receipts which''i't not State ury, nr of the Con -!and which are not inconsistent P j
stitutid the -Slate of Califor- with Part 1.5 of Division 2 of the shall not affect the validity i
be subject to tax by the State the remaining portions of i..'i
under the said prcyioh -, t of that nit tib. shall'ffie name of the said Revenue and Taxation Code g P .,
Code;, and, in addiliori, the name City xe'substituted for that of ,shall automatically become a part chapter. The Council of �. the w,,
the Sill. in any section when the of this chapter. of Newpoft Beach hereby - -_ - - --
of the City shall;, bh be ate i - P that it would have adopted
toted for that of the State in result, Of. that substitution would "SECTION 6506. ENJOINING , YY
Sections 6701, 6702'(exeept in the Irequire a0tion, - to';ibe taken by or COLL' 'TON FORBIDDEN. No chapter and each section, au
against the Citif or any ageticy injunction Or writ of mandate or section, sentence, clause,
last .sentence thereaf),.6711, 6715, or per
thereof, irrespective of
6737, 6797 and 6x23 of the said thereof rather than by or against other 1pga) or equitable process p
the State Board of Equalization,shallissue in any suit, action or the fact that any one, or
Revenue and and 'taxation- Code as sections, subuctions, sentences.
P in performing the functions in- the in any court against
•gdo
opted. clauses, phragiB or portions 1
cident to the administration m' the State or this City, or against __
"(3) If a seller's permit has I declared invalid or
been issued to a retailer underI operation of this chapter; and any officer of the State h this
neither shall the substitution be city to prevent or enjoin the col- tional."
Section 6068 of the Said Revenue deemed to have been made in lection under this chapter, or part SECTION 2: The above r-
and Taxation Code. an additional '
seller's permit shall not be re- I those sections, including but not 1.5 of Division 2 of the Revenue foregoing ordinance shall be pub 11
qu ?red by reason of this section, necessarily limited to, sections' and Taxation Code, of any tax or listed once in the Newport Harbor
"(4)' There shall be excluded I referring, to the exterior bound - I any amount of tax to be collected. News - Press, a newspaper ;^
from the gross receipts by which aries of the State of California,: "SUCTION 6507. EXISTING general circulation, printed
where the result of the substitu- SALES AND. USE TAX PRO, published and circulated in the
the tax is measured: '
(i) The amount of any sales: tion would tie to provide an ex- VISIONS- SUSPENDED. At the City of Newport Beach, and the
op�ption fro, this tax with re- time this. ordinance goes into same shall be in full- force and
j or use tax imposed by the spdct , to ,Fe{jtin stora e, use or P p Chap
of California upon a re- g o era(i�n, the provisions of Cha effect 30 days after this passage.
taller or consumer. null =r co ption of tangib ?e ter "4, Sections 6400 through 6425 The above and foregoing e'din-
(ii) Receipts from the - sale ,l"coongl prb ty which would not of Article VI of the Municipal ance was introduced at a regular
of tangible persona] property btherc✓ise be; exempt from this' Code of the City of Newport adjourned meeting of the City
upon which a personal
br use tax ' while su)r.'h storage. use or $each shall be suspenQed and Council of the City of Newport
has become due by reason of o qcr consuil*tion remains sub- shall npt again be of any force Beach held on the 20th day of
1 jt to tax b -the State under the or ef:cct until and unless for any February, 1956' and was
the same transaction to any �`.
other city and county, county' 2 o,I then i I" Part 1 of Division reai _n crises State Board of Equali- Passed and adopted 5 the = e
other than the county in which 2 cf the said Revenue and Taxa -' zation ceases to perform the func- day of February, 1956, by t
this city is located, or city ?n tion Code, or to impose this tax tion8. incident to the administra- folowing roll call .vote, to wit:i
this State under a sales or use with respect to certain use or tion and operation of the sales AYES, Councilmen: Bennett,
tax ordinance enacted by that other consumption of tangible and 11.3e tax berebv imposed; pro- Wilder, Mackay, Stoddard,
city and county, county other personal property which would not 'vided, however, that if for any Higbie, Ridderhof, Hill.
than the county in which this be Subject to tax by the State reason it is determined that the NOES. Councilmen: None /
der' -the said provisions of that City of N;w' ort Beach is with- ABSENT Councilmen: Done
city is located, or city in thi un Y p Councilmen:. '.
Cod9; .and in ,addition, the name out power to adopt this ordinance, ATTEST: ,
State in accordance with Part I P
of the ty shall not be sub- or that the Slate Board of Equali- Margery Scm•ouder
1.5 of Division 2 of -the said -
stituied for that of the State in -anon is v:'ithout power to per- City Clerk
Revenue and Taxation Code, I° r.o
(iii) Bee from: sales to Section 6701, 6702 (except in the: {orm the Functions incident to the :�
A last sentence thereof), 6711, 6715., administration and operation of
operators of common carrier 6737, 6797 and 6828 of the said
-and waterborne vessels of pro- the taxes imposed by this or- NO. 1425
v
I Revenue and Taxation Code as dinnce, the provisions of Chap- News -Press 3/2, 6 "
perty to be used of consumed in a
+ado adopted. ter , Sections 6400 through 6125 ' —'
the operatign of such common ,I
' "P t
ca 3) There shall be exempt
or waterborne vessels p o € 'Article. VI of the Municipal
from the tax due under this sec- Code of the. City of Newpv:: ,
principally outside of this City. -
SECTION 0504." USE TAX lion: B6wh shall not be deemed to
"(a)' An excise tax is hereby (i) The amount of any sales have beerr suspended, but shall be
imposed on the storage, use or or use tax imposed by the deeuted' to have been in full force
State of California upon a re= land effect at the rate of one
other consumption in tile City of tailer or consumer. percent (1M.) continuously from
Newport Beach of tangible per- (ii) The storage, use or other
per-
sonal property' purchased from and after April 1, 156. Upon
any retailer on or alter the opera- crnswnpt ?on of tangible personal the ceasing of the State Board of
Equalization to perform tine func-
0
STATE OF CALIFORNIA
COUNTY OF ORANGE
CITY OF NEWPORT BEACH
ISS.
Margery Sahrouder , City Clerk of the City of Newport
Beach, California, do hereby certify that the foregoing --------- ORDINANCE
-----------------------------------------------------
No -------- 772 --------------------- 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 ------ 27th -------- day, of-- - - - - -- February 19 S
by the following vote:
AYES: COUNCILMEN - - -- Bennett - Wil$er -, -_ MacKay,--- S- tof�dar,_Aigbie- ,-- Ridderhof,- Hill
NOES: COUNCILMEN ----------- None
ABSENT: COUNCILMEN. - - - -- -None
Dated this - - -- -6th - -. ----- day of.. ------ March- . --
NB 130 -500 -6/51
I9 --- 6
---------------
City Clerk and Ex= ffici lark of the Cit Y Council.
City of Newport Beac , State of California