O 121
\
l
I.
OR1)IJiA:Nc;E >>0. I
1?1 i
I
I
AN' (IU)!:NU'CE OF THE CITY 01' ..AmOY.O GIWmE, lJPO$UG A
CITY SAlES AID USB TAXI PaOVIDDTGI'OR 'l'HE PBaI'CIDWiCE
BY THE STATE BOARD 01' EQUALIZATION OF ALL PU:NCflOD Ul-
CIDENT TO TIE AmanmAT~~~-i OPElaTlOJi AID CQJ"lBCTlO:N I
OF THE SALES AND USE TAX .. IT'DIPOSED; AJID PROfIDIW
PEJiALfIES POR. VIOLATION 'lB&SOP. I
Th. Cit7 COIl8c11 of the, citr of Arro,. Granel. 40.. oretain .. fol. I
lows I
Se.ction 1. SHORT TITLE. Th1ll orellnarao. sball be kaolla .. the
Uniform 1A)oal Sale. aDd Us. Tax Or&1inance of the Ci tr of Arro70 Grande.
SecUon 2. PURPOSE. The C1t7 couaoil of tbe Citr of AlTo,o
Grande hereb7 declare. tbat th1a ordilllUIC. is adopted to achin.
the f01lo1fiDg, IuIoDg otber, PIII'pO.", aJul 4ir.ota t_1: the prov1lliollS
hereof b. interpreted ia order to aooollpli.b tllo.. pIU'Jlo.",
(a) To adopt a sale. an4 .... tax or4i_u. .hleh eMli. IIi th
the r.qllire.ent. aad l1aitationa contaiae4 in Part 1.G or Ivision 2
oithe Revena. and Taxation Cod. of the Stat. of Call1oraia;
(b) TD adolt a sale. an<1 ....tax ordiaanGe "hiGh inoorporates
provisiolUl ideDt cal to tho.e of tb.5&l.. aJM1 U.e Tax 18 .r the state
or CaUtorDia iliSotar as tbes. p..oV1II1o.. are aot iBo...istent IIi tb
the requir.ments and IbltatlolU1 clnt1:alned in Part 1.6 of Dlvillion 2
Df tbe sald .evell~. and TaxatioD Co~e;
(0) To adopt a sa1.. and 118e tax ordinaao. IIbloh iapoae. a nine_
tenths of one er cent (9 lOts of "') tax aact p..ovide. a ....111'.
.re or Gane aDS ere u colleoted b, tb. State Board of
Eqllalization in a IlaDner that adapts it..U .. fd17 as ~acUcal to,
ao4 r.qllir.. the l...t po.Bible c1eViatioa fro., tb. 018 i:J .tatlltory
aact adlliDistrative proo.dlll'.. follolte4 b7 the tate Boar4 0 Bqul-
1ation ill adllin1steri~ aad c:.olleotiq tbe Califoraia State Sa1.s aact
Use Taxes;
(d) To adopt a sa1.s and Ilea tax ordlaaaoe IIblob can be adlliai-
sterad in a 1IUIler' that lIilll to the dell'.a p"sUa1. oOll8utaat 111tb I
the provialou of Part 1.6 0 Division of tu 8aid &.eve.e u4 Tax.
ation Code, Jlinia1&. the oo.t of ooU,ctu. o1V sal'. &lid .... tax..
an4 at the .... ti.. .iai.ize tbe 'bIoIrden of ....or4 Jteep~ !&pO. per-
sons slIbJect to taxation IIncl.1' tho pl'ovielou of this ord aaaooJ
(e) To adopt a .ale. &D4 .... tax orciiaaao. .bloh ca. be adaiai-
sterad in a Muer that w111 oollld. the .....lpt. or partlouJar sa1.
froa the ....ur. of the sale. tax laposed b, tbi. Clt7 which have be.n
iac:1uded ln tb. ....111'. of the .al.. tax lapoeec1 bf alll' other olV and
COIIDtI' COllllt7 other thaD the coutr 10 llhioh this 0111 ill locat.d, or
cit7 n this State, and avoid i... Dg a ..a tax OD the .t~, ...
OJ:' other ooulU9tion of taq1ble p.....na1 proper't7 10 tau <:1 wb.n
tb. &1""S reoelJ1t. tro. the 8&1e of, or tha .... of that propart, Jau
b... SIIbJect to a sale. or liS. tax 1JT U7 oth.. cit, aacI oowlt7, oout,
other thaa the COIIDt;y in IIbleh thi. c1t7 18 locate4, or oit7 in thi8
state, purSqant to a 8al.. and II'. tax or4iaanoe e..otod aDder tb. pro-
vis!ou of Part 1.6 of Division 2 of the said Rev.... and laxation Code.
S'GUOD S. OPERATIVE DATE. C01J'J'RACT WITH STA'm. 1'h1. ordinaraoe
.hall becOIIe operative on October 1, 1957, and prior tber.to th1ll City
.hal1 coatrMt with the state Board of Bqllal.iatioD to perfora all
I
l
--- ..-
I
!
(qnctions inoid.nt to the administration and oleratioD of this sal..
and l18e tax OI'dinace, prov14.d. tbat it this C t1' sball not ban con-
tract.d with the said State Board ot Eq~lizatio.. a. above ..t forth,
prior to October 1. 19157. this ordinanoe shall not b. operative LlnUl
the first day of the fit'st calendar qr.aarter tollowiDg the .xecLltion of
such a contract by the City and by the State Boar4 of Eq"'aliaation1
provid.d fqrther that this ordinance shall not _eco.. operative pI' 01'
to the operative date of the Uniform Local Sales and Us. Tax ordinance
of the COLlaty of San lUis Obispo. ,
i
!
Section 4. SAlES TAX.
(a) (1) For tl1. privilegl 0: sel1iDg taAgib1. personal propert,
at r.tail a tax is hereby illpo..d !&ponal! retailers in the oity at the
rat. of nine-tenths of one er cent (9 lOts of ~ of the
grOS8 reoe p . 0 . re a '1' 1'0. . 8a . 0 a De' perso..l
propert, sold at r.tail in the Clt7 of Arroyo Grande On and after the
operative date of this ordinance.
(2) For the plU'pos,s of tl11. orIl1"'0.. all retail ..les shall
b. v,r..w..d to bave be.n coa8u...t.d at the place of b"'81a.s. of th.
retailer lIDleSS the taDgibls persoDal property sold is del1vere4 b;r
the retailer 01' his agent to ara out-of-atate dnU..Uon 01' to a 00.-
.OD carrier tor ct.Uv..., to ..n oLlt-ot-atat. 4est1natioft. Delivery
charge. shall be 1I101.4e4 in the ans. receipts b1' whioh the tax is
....1&1'". recarelle.. of the plac, to wlUch ddivery is _de. wbeD SlIoh
charges are iDoll1dect 111 the ......... of the 8al.. or ...e tax 1.:1Ip0"4 by
the State of California. b the ev,.t a retailer has no p.......nt
place ot builleas In the State of CaUtOl"J'liat or bu lI1OI'I thell 012. place
of b.siD'... the place or plac,. at which re ail sal.. are ooasWRBated
shall be &I d.terained lindeI' rill.. aad reglllatioDS presoribed and adopt-
.d b, th. Board of Eq~1ization.
(b) (1) Exc3t as hereinafter provided. and except ilUJofar a. they
are inconsistent w th the provisiona of Part 1.6 of Division 2 of the
sd4 Rev...... aD4 Taxation. all ot the provieiona of Part 1 of Division
2 of s.i4 Code. as ..eaded. oct in for.e and .rr.ct 01'1 0ctober.1,...19&7,
applicable to sale. tax.. aN hereby adopted and _de a part of this
section as thollgh fully .et forth herein. .
(2) Wherever. and to the extent tbat, in Part 1 of Division 2
of the said Reven... and Taxation C04.,the State of California is named
01' rofelT.d to a. the taxing agencytu:he C1 ty of Arroyo Orande shall be
SLlbsU tLltd theretoI'. lfothi1'lC in t s..bdiv1doB sball be d....el to
reqllire the 8u-.t1tllt10a of the Baae ot the C1t7 of Arroyo Grande
for the word .Statee when that "wd is ..s.d .. part of the title of tbo
stat. ControUer, the Stab TreaslII"er. . the State Board of Control. the
stat. Board of Eqllalization Dr the ...e ot the Stat. Treas1lr7. Dr of
the COutitltt10n of the Staie of Ca11tornia, IlO1" .hall the name of the
C1ty b. sllbat1t~t.d tor that of the Stat. In &R1 ..atioa "b'D the result
of that nbstitlttion wodel reqltire action to .be taken by Dr &,I&1ut the
City or any ag.ncr thereof. rath4ls' tbaa b1' or qaiast the State Bocod
of Eq"alilation. Ii pel'f'orldng the hDcttiou 1D011i8nt to th. adllbi-
I stration 01' operation of thi8 ord1nance, and neither shall the s~1tetitLI-
tiOD 1>>e d....4 to bav. Mtn _4e in tbose sectto.. 1I2cltle1ing. but not
nec.ssarily liaittd to. s.ct1081 reterr1na to th. exterior bollndari.s
I of the. State ot CalifOl'nia. .h.... the ",slIlt of the SII-.ti tltUoa wodd
be to prov1de an exeaption fr'oJa this tax with respect to ccrtain VOss
I
, reoeipts whioh wodd not otherwise be exempt troa th18 tax whUe tho..
I gro.s receipts. rftlain nbject to tax b;r the State IIDder the provisions
, of part 1 of Division 2 of the said R.v.nlte and Taxation Code, nor to
,
j iJapose this tax with respect to o...tain arose receipts which wodd not
1 be sLlbj.ct to tax by the State Itader the. said provilJiona of that COde,
andt in addition. the name of the City shall not be s...-.tituted tor
j tba. of the State in S,oUOI18 6701. 6702 (except in the last ..abnce
i thereat). 6711. 8715. 6787. 6797 and 6828 of the sald ReT.n...e and Tax-
ation Code as adopted.
"
I
I
(8) If a ..ller's pendt bas He. isslaed to a retailer ud.r
S.otiolt 6088 of th. ..id I.e,..u. aM taxaf{OIt C04., aa addUioD&l
.eller's pendt .ball Itot b. reqlauo.d 111 reasoD of this ...Uoa.
(4) Tbtr. .hall b. excll&d.d trOD the cross r.coipts ~ which
th. tax i. ....lII'td.
(i) The aIIOl&Dt of aD7 sald or .. tax illpo..d
b, th. State of Caliform 1Ip0D a retailer or 00.......
(ii) 1..0.itt. Iro. to sal. of ta.acibl. '.....D&1
prop..t, "'011 wit ch a .-1.. or .... tax baa bSOOM 41&. b,
rhalO. ot the .... tr-~atioll to aD7 etlUll' 01 ~ d.
COIUat7, OOIUIt'7 otb.. tbaa tu oout, ill wb10h t . dt'7
ia 10Gated, .. ci t, 111 tbi. Jut. wa4.. a aaln or .....
tax or41aaac. ...cted b7 tbat oi n. d4 COWlt,., ooutJ'
other tllaa the oOllat,. ia wbieh t oU, ie _ated! or
cit'7 in this Stat. ill accordaaco with Part 1.B of D viaion
2 of tho .aid an... ... -laxatio.,Cod...
(111) I....~etroa .al.. to OperatOl"8 of 00lIIIO.
carrier aftCI wat.. .. v....]a ot prOPertJ' to ". ..el or
00...... in the operatioD of ."ch aOllllOD carr1... or
vaterborn. v....la priDOip_l11 0llt8ielo or tbia cit,..
S.CUOD 6. USS 'lAX.
(a) A. exd.. tax ia her.b, illpo..c1 011 the stOl'q., .... or other
CO.IoIIIpUOB in the CU1 of ArroJ'O Gru4. of t&qlU. ,...._1 pro,erty
plII'ou.ed troa U;V retaUer OB or att.. theoper.ti,....t. ot tbia
Or41aaao. tor .torac., II'. or other cOII8!IIIPtioa ill the Cit7 .t tb.
rats ot. ' e 9' 0 .
ot the pr os 0 prop... " ., " .. ..lIIde
deliver1 0........ whea sucb ellar,.. ... Ilabof"t '0 $tate ea1a or ....
tax reprelle.. ot the plaoe to wbiob elelivftT is _de.
(b) (1) Exa:.,t.. Julrdutter ~oyid04, "'.o.,t iuotar ..
they.... iltcouiatoat witb the prOYiai... ot hrt 1.1 ot tivuloa 2
of tbe Aid R.no.s ... taxation 084., all of th. proviei... ot hrt 1
ot Dlviaio. 2 01 eatd Code, .. ...ado. and i. torce 04 ettact 080<;tob.er
It an, applicable to ... tax.. er. b...Ia, adOpteel aDd _de a ,...t of
t is .ootlon .. tho....b fll1~ ..t torth b....in.
(2) Wh....ver, nd to the at..t that, l. hrt 1 of Divisioa 2
of tb. said Jitevu... a114 Taxation Cod. tJts Stat. ot CalitOl'm ie ....4
or r.terrec1 to .. tb. taxinc :cae!:. tho Ci tv of An:-o.,. "'a4. Pall
H .:aMtitlltad tber.tor. :JfOt III tbi. ..1..Uvial.. .hall _ ....d to
reqltuo. tbe ...baU tlltion of the ... of the City of Arran Qraa4. for
tbe word .State. wb.n tbat vord 18 ...ed .. ,art .r tho t tle of the State
eo.trou..., tho State Treu....er, tM Stat. Board, of Control, th. .tate
Board ot EquUzation or the .... ot tl1. State f:reu1ll'J', or of tbe
CouU t1.ltioll ot th. stat. of Calitorm, lIor .ba11 tM ..... of the City
b. .labatUllt.d for tbat ot the Stat. 1a ..,. ...tioll vbea tbe r..l&1t of
tbat .lIbetUIIUoa wodd reqll:l.re actioll to b. tak.. 111 or ;t.a1Mt tbe
Cit1 01' aD7 ....01' th....ot ratber tbaa _ 01' qa1ut tb. s t. Board of
Eqllalizatioa, 1a~0I'IIi1ll tb. fuotioJlO iacid..t to tM adIIiaiotraUOD
or op...tiOIl ot . ordilUUlce, ... n.ither .ball the 'lIbeUtat1o. be
d....4 to bay. 'been .... 1a thOle ..ctiou, 1aollldilla blat ..t Dsoe..ar-
111 lill1te4 to, ."tiOal roterriq to tM .t..l... ......1.. of the
State of C..,If'ornia, vb.... the r...1t ot tbo .abatUllti.D wOll14 'be to
PI'OVU. an exeapUO,1I frOD tbi. tax witb r.spect to ...tal. .t......, .e
01' other cOUl1IlIIption of tanglbl. ,...ona1 prop...t, whioh vOll1d aot other-
wise be exe.pt troD thi. tax whl1. slIch storac., ... or other oouuaption
reDias ....laj..t to tax by tbe state IIlId... tb. prov1810u of hrt 1 of
- a -
I
DiyisioD 2 ot the said Kevulle an4 Tuatun eo..., OJ' to ia,po.. thU tax
with rqp.ot to c..tata .t....,. ... or o1htt' ....upU.. ot taJtci'J..
p....Jta1 pl'oPertJ wlUoh would aot .. .....jnt to tax 11, the St&t. .......
the said provisi..ot t_t COU\ ud in additioD, tu .... of the City
sball aot b. ...tit.tad fer tlla of the Stat. b S41otio.. 6101, 1102
(except in tluI _t ..lIt'Dce tb"8Ot), I1U,.n.I, 61'81, 8T11 aDd 8828
of the said Rev.nll.aad Tuatioa Cede.. adopted. .
(8) There sball 1:>>e exempt fro. the tax dll. IU\d.. this ..ction:
(i) fhe ..oiUlt ot UI7 sale. or u. tax iapoa.d by
the State of CaliforDia lIpo" a retail.. OJ' 00........
(11) Th. storaa" ue or otbelr' CO"WlpUO. of taDai-
ble ,enonal p"pert7La:h. &rota rect1pt, trOll the aale of
or t e oost of which . 1Mflt-.."J.ri to sale, or ...e tax
IIDder a sal.. or .... tax ...di...e ....t.4 ia -.oor.....
wi th Part 1.1 of Did..l.. :I ott... hid Rev...... Tax-
aUonCOd. 111 ::r otber o1tJ aDd eout7, colln:I oth.. tbaa
th.cout7 in whOh this Cit7 is loCated, 01' CI 17 18 this
Stat..
(HI) The .tOl'age or ",.. 'If taqlbl. p...onal prop..tr
in the trnaaportatiOD or tranpis..10D of en... fropert7
or o..-qalcaUou, or in the C.uratio., ..-i.. oa or
distribution ot .1.ou-icU7 OJ' in the JlAlllltactllN. trau-
Jdssioa or dbu-l_tio. of J:' ia intrastate iatentat.
or toreip 00....0. 111 PII' 0 .tili tin Whic' .... r,cd.ted
by tb. Public utili U.. C.,...i ..io. ot tb. Stat. Of
CaliforJlia .
(1y) Th. .s. or ...uptioJl ot c;OPertJ' p......d 1)7
.,...tOl" of Cu.DJI carri.. ud wat.. ""'V...Us '*0 be
lI.ad or CODSIt..eI 1rt tbt operatioJlot .",It ...... clll"rier or
..tarbor_ v....ts principaU;r olltsiel. the CU7_ .
SoctiOD 6. AJlE)fJ)XE1lTS. All ...JI.'lIb of the said Rev.... od
Taxatioa cot_ enact.d 8,,-'cQ...t t. the eftectiy. dat. 01 this ordiDanc.
whichr'18h '*0 the sa1.. aJU1 .... t_aDd which.... _t iaoo..isteat
with Part 1.5 of Divisi.. 2 Of tb. ..id :a.v..... a.act Taxation Code sball
alltoutica117 b..o.. a pu't of thie or4i..."...
S'CtioD 1. IDTJODllXG COLLBC'1'lOl' POBBIDDB:I. Xo l~uotloD or wit
of IIIUIcbkto or otlutr l_cal 01' "lIita1t1e proo... ebal1 ian. ia U7 elli t,
aoUoJl 01" proc..di.., ia &JI7 oo..t api..et the Stat. or this Ci t" ..
apiat ..,. .ftic.. or the State or this CU7, to ......Jlt or .~.ia the
colleotiol1 wader tlds. ordiaaac., .. Bart 1.' 01 DlViai.11 :& of tbe ..nl1l1'
aDd Taxation Co4., of UI7 tu: or UJ' ...&tAt of tax ""lod""4 to 'bo 001.
bctod..
SecUoJl 8. PENALTIES. Arq P'I'SOD vioJatiq &n7 or the provisioDS
of thls OI"ltiDaDC' sball be 4....d cdlt7 or. a wel......., ud ~on con-
YictioD th.re.f shall b. pllaisba'bl. ~a fin. of not JIOr. tbaa F ,. 81&8-
clred (~&OO.OO) Dollars or b7 iJlpriso.e.t tor a ,..iod OtllOt .on tban
six (6 Datu,.. by both .lIch ria. ud illpr1.o....l1t.
SectioD t. anlUlABILlTY. It::l secUoD., 8 II" co tio., s'Dhacc,
01&l&ac, pbr... or t.oruoa of this.... ....., IJ1OlIadi.., ...t Dot liaitad
to U7 U'lIptio., for a.117 re"On he1ct to be lnTalid OJ' lIDCoMtit.UOD-
a1 117 the deciaion or ~ coau-t of COIIJI....t JlU'iadiotioa, sitch clecidoft
sball not aft.ct the va di t7 of the r....i~. portioDlof thia ordi_no..
The Couacil of the Cit7 of Arroyo Qrande h....~ 4ec1U'ee tbat U wedd
have adopted this oreliaano. and ..oh s.otlonl sltu.otlon, ...t.ac.,
018.... pbr... or ,ortioD thereof, irr'lJpeot va .f the tact tbat ODS or
.on e.c'*ion8, s.batcttou\ .entenoes, 018...., pbr.... or portio... be
declared invalid or _noobS 1tutioaa1.
- 4 -
Section 10. EFFBCTIVE DATE. This ordinance, 1JUL$JIII.1cb as it pro-
vides tar Ii tax leV{ for the uSlaal c~nt expense. ot the city, sball
take etfect ~dia .ly. .
Section 11. That ....ithin fift.... (15) d&7S of its pas.age, this ar~
d!Danee .hall ). pl(bU8he'" once in tb. .lerald-Reo01"cIer, a n......paper trint-
ed, pubUsb.d an4 circulated in the City of Arroyo Graade together " th
the II".. of thO OOl&no:l.lIII.. yoting tor u4 agabat it.
On action or COIolDcUaan. JAC~t . , seconded by COlU1ci1Dlan
BRENNAN , and. on . oilOW1ng roll call vote, to-....it.
PENCE
AYES: COUNCILMEN Burt, Jacobs, Bre~,
NOES, NONE
A.BSEn'. LBE
the toregoing Ordinance ...as a40ptelll this ~th day of Au~ , 1957.
~~o a, f3t'lt:
}.tA 0 r' < I'l'y OF ARROYO GRANDE
----.----------