Source: https://www.codepublishing.com/CA/FortBragg/html/FortBragg03/FortBragg0310.html
Timestamp: 2018-11-15 00:47:34
Document Index: 537873679

Matched Legal Cases: ['§ 1', 'art 1', 'art 1', 'art 1', 'arts 1', 'arts 1', 'art 1', '§ 3', 'art 1', 'art 1', 'arts 1', 'arts 1', 'arts 1']

Chapter 3.10 SPECIAL PURPOSE TRANSACTIONS AND USE TAX
SPECIAL PURPOSE TRANSACTIONS AND USE TAX
3.10.005 Title
3.10.010 Definition
3.10.015 Purpose
3.10.020 Use of other funding sources
3.10.025 Operative dates
3.10.030 Contract with state
3.10.040 Imposition of special transactions tax
3.10.050 Presumption as to place of sales
3.10.060 Imposition of special use tax
3.10.070 Adoption of certain sections of California Revenue and Taxation Code by reference
3.10.080 Limitations on adoption of state law and collection of use taxes
3.10.090 Permit not required
3.10.100 Exemptions and exclusions
3.10.120 Amendments
3.10.130 Enjoining collection prohibited
3.10.140 Use of tax proceeds and expenditure plan
3.10.005 TITLE.
This chapter shall be known as the “special purpose transactions and use tax” ordinance.
(Ord. 907, § 1, passed 09-23-2013)
3.10.010 DEFINITION.
STREET. Includes all streets, highways, avenues, lanes, alleys, courts, or curbs in this City which have been or may hereafter be dedicated and open to public use, or such other public property so designated in any law of this state.
3.10.015 PURPOSE.
A. To impose a special retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.91 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if 2/3 of the electors voting on the ordinance vote to approve the imposition of the tax at an election called for that purpose.
B. To adopt a special retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the state of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code.
C. To adopt a special retail transactions and use tax ordinance that 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 practical to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes.
D. To adopt a special retail transactions and use tax ordinance that can be administered in a manner that will, to the degree possible consistent with the provisions of Parts 1.6 and 1.7 of Division 2 of the said Revenue and Taxation Code, minimize the cost of collecting City transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions thereof.
E. To provide a source of revenue for repairing, maintaining and reconstructing City streets. The revenue generated by the tax provided for herein shall be restricted to those uses. The tax is, therefore, a special tax.
3.10.020 USE OF OTHER FUNDING SOURCES.
The City will continue to pursue and utilize alternate sources of funding, in addition to sales tax dollars, to complete repair, maintenance and reconstruction of City streets.
3.10.025 OPERATIVE DATES.
This chapter shall be operative on January 1, 2015, and shall expire on December 31, 2024, unless an extension or re-authorization of this chapter is approved by the voters of the City at an election called for that purpose.
3.10.030 CONTRACT WITH STATE.
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 hereof. If the City has not 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. The Council may make any technical amendments to this chapter required by the State Board of Equalization, except for any changes affecting the tax rate, its manner of collection, or the purpose for which the revenue from the tax may be used.
3.10.040 IMPOSITION OF SPECIAL TRANSACTIONS TAX.
For the privilege of selling tangible personal property at retail, a special tax is hereby imposed upon all retailers in the City at the rate of 0.5% of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Fort Bragg on and after the operative date of this chapter.
3.10.050 PRESUMPTION AS TO PLACE OF SALES.
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 Board of Equalization.
3.10.060 IMPOSITION OF SPECIAL USE TAX.
An excise tax is hereby imposed on the storage, use, or other consumption in the City of Fort Bragg of tangible personal property purchased from any retailer on or after the operative date of this chapter, at the rate of 0.5% of the sales price of the property subject to the tax. 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.
3.10.070 ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE AND TAXATION CODE BY REFERENCE.
Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Parts 1.6 and 1.7 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of said code, as amended and in force and effect on the operative date of this chapter, applicable to use taxes are hereby adopted and made a part of § 3.10.010 et seq., as though fully set forth herein.
3.10.080 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES.
2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof, rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter.
3.10.090 PERMIT NOT REQUIRED.
3.10.100 EXEMPTIONS AND EXCLUSIONS.
A. There shall be excluded from the measure of the special transactions tax and the special use tax the amount of any sales tax or use tax imposed by the state of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.
B. There are exempted from the computation of the amount of special transactions tax the gross receipts from:
C. There are exempted from the special use tax imposed by this chapter the storage, use or other consumption in this City of tangible personal property:
D. Any person subject to special use tax under this chapter may credit against that tax any transactions tax or reimbursement for transaction 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.
3.10.120 AMENDMENTS.
All amendments to Part 1 of Division 2 of the Revenue and Taxation Code made subsequent to the operative date of this chapter relating to sales and use taxes and which are not inconsistent with Parts 1.6 and 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Parts 1.6 and 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.
3.10.130 ENJOINING COLLECTION PROHIBITED.
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 this City, or against any officer of the state or the City, to prevent or enjoin the collection hereunder, or Parts 1.6 and 1.7 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.
3.10.140 USE OF TAX PROCEEDS AND EXPENDITURE PLAN.
All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into a special fund or account designated for use for street repair, maintenance and reconstruction only, including related expenses as are deemed necessary by the City Council for the benefit of the residents of the City. Because the proceeds of the tax shall be used only for repairing, maintaining and reconstructing City streets, this section shall satisfy the expenditure plan requirement of Section 7285.91(c) of the Revenue and Taxation Code.