Source: http://www.codepublishing.com/CA/Marina/html/Marina03/Marina0306.html
Timestamp: 2017-10-21 21:28:31
Document Index: 390231498

Matched Legal Cases: ['§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1']

Chapter 3.06 TRANSACTIONS AND USE TAX
“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 by a majority of the voters of the city voting thereon at the election to be held on November 2, 2010. (Ord. 2010-03 § 1 (part), 2010)
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 this chapter. (Ord. 2010-03 § 1 (part), 2010)
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 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. 2010-03 § 1 (part), 2010)
All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into the city of Marina general fund, and may be used for any lawful purpose as designated by the city council. (Ord. 2010-03 § 1 (part), 2010)
This chapter relates to the levying and collecting of the city transactions and use taxes and, following its adoption by no less than four affirmative votes of the city council, shall become effective immediately upon the approval of the tax imposed hereunder by a majority of the voters of the city voting thereon at the election to be held on November 2, 2010. The “operative date” of the tax imposed hereunder shall be as provided in Section 3.06.020. (Ord. 2010-03 § 1 (part), 2010)
The authority to levy the tax imposed by this chapter shall expire on March 31, 2026, fifteen years following the date it is first imposed unless the city council determines that the levy and collection of the tax is no longer necessary for the purposes for which the tax is imposed and suspends or terminates the imposition of the tax prior to that date. (Ord. 2014-04 § 1, 2014: Ord. 2010-03 § 1 (part), 2010)