O 093 C.S.
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. rWINAJ.'!CE NO. 93 C.So-
I AN ORDINANCE OF THE CITY OF ARROYO GRANDE AMENDING THE
~O G~'!DE MUNICIPAL CODE BY AMENDING ARTICLE 2 OF
CHAPTER 3 TO TITLE 3 OF THE ARROYO GRANDE MUNICIPAL
CODE CONCERNING THE trnlIFORM LOCAL SALES AND USE TAX
o' LAW OF THE CITY OF iliOYO GRANDE.
The City Council of the City of Arroyo Grande do~s ordain ,as follows:
SEC'J:ION 1: Article 2 of Chapter 3 of Title 3 of the Arroyo Grande Muni.cipal
Code is amended to read as follows:
Section 3-3.201. SHORT TITLE... This article shall be known as
the Uniform Local Sales and Use Tax Law of theACity. 1,
Section 3-3.202. RATE. IllS rate of sales tax and use tax
imposed by this ordinance sbnll be one per cent (~%).
Sec tion 3"3.203. OPERATIVE DA'}CE. Tb.is ordina,nce shall be
operative on January 1, 1974.
Section 3-3.204. PURPOSE. The City Ccuncil her,~by declares
that this ordinance is adopted to achieve the following, >L'1l01'!.g othe,r, purposes,
and directs that the provisions hereof be interpreted iI! order to accomplish
those purposes:
(a) To adopt a sales and use tax ordinance which complies
with the requin,ments and limitations contained in Part 1.5 of Division 2
of tIle Revenue and Taxation Code;
(b) To adopt a sales and use tax ordiIli.lnce which incorporates
provisions identical to those of the Sales and Use Tax J~w of the State of
California insofar as those provisions are not inconsistent with the require-
ments and limitations con-t'lim,d in Part 1.5 c,f 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 Equalization in a manner that adapts itself as fully
as practicable to, a,nd requires the least possible deviation frOOl the
existing statutory and administrative proc(~dures followed by the State Board
of Equalization in administering and collecting tho California State Sales
and Use Taxes;
(d) To adopt a sales and use tax ordinance which can be
administered in a manne,r that will, to the degr(Je possible consistent with
the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code,
minimize the cost of collecting city sales and use taxes and at the same
time minimize the burden of record keeping upon persons subject to taxation
under the provisions of this ordinance.
Section 3-3,205. CONTRACT WITH STATE. Prior to the operative
date this city shall contract with the State Board of Equalization to perform all
functions incident to the administration and operati.on 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 followi.ng the execution of such a contract rather than the first
day of the first calendar quarter following the adoption of this ordinance.
Section 3-3.206. 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 3-3.202af :the gross receipts, of th~' retailer
from the sale of all tangible personal property sold at retail in this city on and
after the operative date.
Section 3-3.207 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
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'\. cparges, when such cha.rgtls c::. subject to the State sales aL---Ude tax.;) regardless of
.the place to which delivcn:y is mad". In the event a retailer has no permanent place
.' 'of business in the State or has mar" than one plae,,, of bU3iness, the place cr. places
at which the retail sales <<:['e consUJ,llraated 8h8,ll be dcet"rmine:d under ruh:s and. regula~
tions to be prescribed and adopted by the Stat8 Board of Eq1J.ali,zation.
Section 3-3.208. USE~. An excise tax is hereby imposed on
the storage, use or other con81unption in this city of tangible personal property
purchased from any retailer on and after the operative date ~orstorage, use or
other consumption in this city at the rate stated in Section 3-3.202 of the sales
price of the property. The sales price shall include d~:livery chargeos when suc,h
charges are subject to State sales or use tax regardless of the place to which
delivery is made.
Section 3-3.209. ADOPTION OF PROVISIONS OF STATE LAW. Except
as otherwise provided in this Article and except insofar as they are inconsistent
with the provisions of Part 1.5 of Division 2 of the R(wenue and Taxation Code, all
of the provisions of Part I of Division 2 of the Revenue and Taxation Code are
hereby adopted and mad" a part of this Articb a,s thc~c1gh fully set forth herein.
Section 3'"3.210. LIMITATIONS ON ADOPTION OF STATE LAW. In
adopting the provisions of Part 1 of Dlvision 2 of the Revenue and Taxa.tion Code,
wherever the State of Cali.fornia is mimed or referred to as the taxing agency, the
name of this City shall be substitut"d. therefor. T!Yd sub~tituti()n, h'T.Y"ver, shall
not be made when the word "State" is used as p,u-t of the titl" of the State,
Controller, the State Treasurer, The State Board of Cuntrol, the State Board of
Equalization, the State Tr",asury, or the Constitution Df the: State of California;
the substitution shall not b~ made when the result of that substitution would
require action to be taken by or aga.inst 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 Artie. Ie ; the substi.tution shall
not be made in those sections, including, but nut necessarily limited to, sections
referring to the exterior bc,mdaricls of th,~ State of California, where the result
of the substitution would be to provide an e:",,,,"!Option from this tax with respect to
certain sales, storage, 1.'1"2 or oth"r cons1r!lption of temgible personal property
which would not otherwise be <Jxempt from this tax while such sales, storage, use or
other consumption, remain subje.ct to tax by th<" State und',Jr the provisi<ms of Part 1
of Division 2 of the Revm",,!, and Taxation COdfJ, ,>:r 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), 6711, 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 3-3.211. PERMIT NOT REQUIRED. !fa seller's pennie 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 Article.
Section 3-3.212. EXCLUSIONS AND EXEMPTIONS. There shall be
excluded from the measure of tax:
(a) The amount of 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 frOnt the sale of which has been
subject to sales 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.
(c) The gross receipts from sales to, and the storage, use
or other consumption of property purchased by, operators of common carriers
and waterborne vessels to be used or 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, transmission or di-stribution of electricity or in the manu-
facture, transmission or distribution of gas in intrastate, interstate or
foreign commerce by public utilities which are re,gulated by the Public
Utilities Commission of the State of California.
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- EXCLUSIONS AND EXEMPTIC'].
. Section 3.213.
. (a) The amol1tnt subject to tax ~hal1 not include a.ny s.:d,e" or
use tax impose,d by the State of California upon a r"tailer or COna"ID"r.
(b) The storage, 'Use, ur other consumpti,un of tangible
personal property, tbe gross receipts from the 381e of which have be.,n
subject to tax undf:r a sales a.nd use ta.x ordj"nance enact.ed in accordance
with Part 1.5 of Divi.sion 2 of the Revemje and Taxation Code by any city
and county, county, or city in this State shall be exempt from the tax due
under this Article.
(c) There are exempted from the compiRtatiol1l of the amount of
the sales tax the gross receipts from the sale of tangible personal property
to operators of waterborne vessels to be used or consuced principally outside
the city in which the sale is made and directly and exclusively in the
carriage of persons or property in such vessels for commercial purposes.
(d) The storage, u:~e, or othl:.::r consu-mption of tangib Ie
personal property pur'chased by ,operators of w"t'~rb(cl.I'" ","ssels and used or
consumed by such "pe,rators directly and exclnsd,ve:l.y in the carriage of
persons or property of such vessels for COOTh1Je,rc i,\I1 purposes is exemt>ted fro!!!
thE' US" tax.
(,,) l''til;:::re O3lre eXt~pte:d from the CO'IT,:putation of the amount of
the sales tax th~ gross receipts fr~' the 8al~ vf tangible persor~l property
to operators of aft'ct'aft to be used or consumed principally outside! the city
in which the sale is mad" and directly and E:Kclualvd1.y in th:d use of such
aircraft as cornmon carriers of per$uns or pr0perty under th~ authority of the
laws of this state" the TJrdt~d States <, orar(? foreign gov(f~rnm~nt.
(f) In addition to the e!x(',mpticns provided in Sections 6366
and 6366.1 of the Revenue and Taxation Code the storage, use, or other
consumption of tangible personal property purchased by ope.rator$ of aircraft
and used 0)r cl)!1s'm~ed by s1.lch operators dire.ctly and ".xcl\;1sively in the use of
such aircraft as c0Bru0n carriers of p~rsolls or property for hire or compensa-
tion under", cE>rtificate of public conven:!.er.c", and necessity issti,ed pursuant
to the la'N'~ of this ,1tate, the UnitHd Stctt;c='~;! t".ca.!'!.)"' foreign govlclrnment is
exempted from the use tax.
Section 3-3,214. APPLICATION OF PROVISIONS RELATING TO
EXCLUS IONS AND EXEMPTIONS 0
(a) Section 3-3.213 of this Article 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 rati.o which is req~ired for local assessments by Section 401
of the Revenue and Taxation Code, at which time Section 3-3.212 of this
Article shall bec0me inoperative.
(b) In the event that Section 3-3.213 of this Article becomes
operative and the State Board of Equalization 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 3-3.212 of this Article 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 3-3.213 of this Article 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 assessments by Section 401 of the
Revenue and Taxation Code, at which time Section 3-30213 shall again become
operative and Section 3-3.212 shall become inoperative.
Section 3-3.215. 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 RaveTllJle and Taxation Code shall
automatically become a part of this Article.
Section 3-3.216. ENJOINING COLLECTION FORBIDDEN. No injunction
or write of mandate or other legal or equitable pTocess 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 cr enjc'in the collection under this
Article, 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.
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, Section 3.217. SEVERABILITY. If any ~~vlsion of this
.Article or the application thereof to any person or ciroumstance is held invalid,
~ the remainder of the Article and the application of such provision to other persons
or circumstances shall not be affected thereby.
,Section 3-3.2l8. . REPEALS. Article 2 of Chapter 3 to Title 3 of
the Arroyo Grande'Munlcipal Code is hereby repealed; provided, however, that said
Article, as amended, shall remain applicable for the purposes of the administration
of said Municipal Code 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 refunds, effecting credits, the
disposition of monies collected, and for the commencement or continuance of any
action or proceeding under said Municipal Code.
. SECTION 2: This ordinance shall be in full force and effect thirty (30)
days after its passage, and within fifteen (15) days 'after i~s passage it shsll
be published once, together with the names of the Councilmen voting thereon, in
the Five Cities Times-Press-Recorder.
On motion of Councilman de Leon, seconded by Cvuncilman Wood and on the
following roll call vote, to wit:
AYES: CO'UHci1men Tall"y, Millis, Wood, de l,eon and Mayor Schlegel
NOES: None
ABSENT: None
the foregoing Ordinance was passed and adopted this 25th day of September, 1973.
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ATTEST: ~l!'-'i?~.dPv1 ~,b;)
CITY CLERK
I, Ines A. del Campo, City Clerk of the City of Arroyo Grande, County
of San 1Mb Obispo, State of California, do hereby certify that the foregoing
Ordinance No. 93 C.S. is a true, full and correct copy of said Ordi~~ p~
and adopted by the City Council of the City of Arroyo Grande at a regular meeting
of said Council held on the 25th day of September, 1973.
,WITNESS my hsnd and the seal of the City of Arroyo Grande affixed
this 26th day of September, 1973.
~;<A~' 7,dL:.f(/o"~
City Clerk of the City of Arroyo Grande
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