Source: https://www.codepublishing.com/CA/Lakeport/html/Lakeport03/Lakeport0329.html
Timestamp: 2019-05-23 15:26:14
Document Index: 349566666

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Chapter 3.29 PUBLIC SAFETY AND ESSENTIAL CITY SERVICES TRANSACTIONS AND USE TAX
PUBLIC SAFETY AND ESSENTIAL CITY SERVICES TRANSACTIONS AND USE TAX
3.29.010 Title.
3.29.020 Operative date.
3.29.030 Purpose.
3.29.050 Contract with state.
3.29.060 Transactions tax rate.
3.29.070 Place of sale.
3.29.080 Use tax rate.
3.29.090 Adoption of provisions of state law.
3.29.100 Limitations on adoption of state law and collection of use taxes.
3.29.110 Permit not required.
3.29.120 Exemptions and exclusions.
3.29.130 Amendments.
3.29.140 Enjoining collection forbidden.
3.29.150 Severability.
3.29.160 Effective date.
3.29.170 Termination date.
3.29.180 Independent citizen oversight.
3.29.190 Audit and review.
This chapter shall be known as the Lakeport public safety and essential city services transactions and use tax ordinance. The city of Lakeport hereinafter shall be called "city." This chapter shall be applicable in the incorporated territory of the city. (Ord. 910 §1(part), 2016)
"Operative date" means the first day of the first calendar quarter commencing more than one hundred ten days after the adoption of the ordinance codified in this chapter, the date of such adoption being November 8, 2016. (Ord. 910 §1(part), 2016)
D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this chapter. (Ord. 910 §1(part), 2016)
Prior to the operative date, the city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the 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 following the execution of such a contract. (Ord. 910 §1(part), 2016)
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the city at the rate of one percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of the ordinance codified in this chapter. (Ord. 910 §1(part), 2016)
For the purposes of this chapter, 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 charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. (Ord. 910 §1(part), 2016)
An excise tax is hereby imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on and after the operative date of the ordinance codified in this chapter for storage, use or other consumption in said territory at the rate of one percent of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. (Ord. 910 §1(part), 2016)
Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this chapter as though fully set forth herein. (Ord. 910 §1(part), 2016)
1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Board of Equalization, State Treasury, or the Constitution of the State of California.
B. The word "city" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203. (Ord. 910 §1(part), 2016)
If a seller’s permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor’s permit shall not be required by this chapter. (Ord. 910 §1(part), 2016)
5. For the purposes of subsections (B)(3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
6. Except as provided in subsection (B)(7) of this section, a retailer engaged in business in the city shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the city or participates within the city in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the city or through any representative, agent, canvasser, solicitor, subsidiary, or person in the city under the authority of the retailer.
D. Any person subject to use tax under this chapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. (Ord. 910 §1(part), 2016)
All amendments subsequent to the effective date of the ordinance codified in this chapter to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this chapter; provided, however, that no such amendment shall operate so as to affect the rate of tax imposed by this chapter. (Ord. 910 §1(part), 2016)
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the state or the city, or against any officer of the state or the city, to prevent or enjoin the collection under this chapter, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. (Ord. 910 §1(part), 2016)
If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. (Ord. 910 §1(part), 2016)
3.29.160 Effective date*.
This chapter relates to the levying and collecting of the city transactions and use taxes and shall take effect immediately. However, no tax imposed by this chapter shall be effective unless that tax has been approved by the voters of the city as required by Section 2(b) of Article XIII C of the California Constitution and applicable law. (Ord. 910 §1(part), 2016)
* The tax imposed by this chapter was approved by voters on November 8, 2016. The tax is in effect as of April 1, 2017.
The authority to levy the tax imposed by this chapter shall not expire until subsequent action, if any, by the voters of the city to repeal or amend this chapter. (Ord. 910 §1(part), 2016)
A five-member independent citizens’ advisory committee will be created and shall meet annually to review the expenditure of revenues generated by the tax imposed by this chapter and to make recommendations to the city council regarding those expenditures. Members of the committee will be appointed to terms of not more than four years by the city council. The independent citizens’ advisory committee shall meet publicly on at least a quarterly basis to review all revenues and expenditures of the transactions and use tax imposed by this chapter, review annual audit reports related to the tax, and make at least one written annual report to the city council at a public meeting summarizing the independent citizens’ advisory committee’s findings and including any appropriate recommendations. The minutes of the meetings of independent citizens’ advisory committee shall be provided to the city council and placed on the next available regular city council meeting agenda for informational purposes. (Ord. 910 §1(part), 2016)
The proceeds of the tax imposed by this chapter, as well as the expenditure thereof, shall be audited annually by an independent accounting firm. The city council shall discuss the results of such audit at a meeting of the city council that is open to the public. The report of such audit shall be posted on the city’s website. (Ord. 910 §1(part), 2016)