[Ord. # 2012-03]
This section shall be known as the City of Albany Transactions
and Use Tax Ordinance. The City of Albany hereinafter shall be called
"City." This section shall be applicable in the incorporated territory
of the City.
[Ord. # 2012-03]
"Operative date" means the first day of the first calendar quarter
commencing more than one hundred ten (110) days after the adoption
of this section, the date of such adoption being set forth below.
[Ord. # 2012-03]
This section is adopted to achieve the following, among other
purposes, and directs that the provisions hereof be interpreted in
order to accomplish those purposes:
a. To impose a 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 7285.9 of Part 1.7
of Division 2 which authorizes the City to adopt this tax ordinance
which shall be operative if a majority of the electors voting on the
measure vote to approve the imposition of the tax at an election called
for that purpose.
b. To adopt a 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 Retail Transactions and Use Tax Ordinance that imposes
a tax and provides a measure therefore that can be administered and
collected by the State Board of Equalization in a manner that adapts
itself as fully as practicable 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 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
section.
[Ord. # 2012-03; Ord. #2018-07]
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 California
Department of Tax and Fee Administration 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. # 2012-03]
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-half of one (0.5%) 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 section.
[Ord. # 2012-03; Ord. #2018-07]
For the purposes of this section, 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 California Department of Tax and
Fee Administration.
[Ord. # 2012-03]
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 section for storage,
use or other consumption in said territory at the rate of one-half
of one (0.5%) 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. # 2012-03]
Except as otherwise provided in this section 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 section as
though fully set forth herein.
[Ord. # 2012-03; Ord. #2018-07]
In adopting the provisions of Part 1 of Division 2 of the Revenue
and Taxation Code:
a. Wherever the State of California is named or referred to as the taxing
agency, the name of this City shall be substituted therefor. However,
the substitution shall not be made when:
1. The word "State" is used as a part of the title of the State Controller,
State Treasurer, State Board of Control, California Department of
Tax and Fee Administration, State Treasury, or the Constitution of
the State of California;
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 California Department of Tax and Fee
Administration, in performing the functions incident to the administration
or operation of this section.
3. In those sections, including, but not necessarily limited to sections
referring to the exterior boundaries of the State of California, where
the result of the substation would be to:
(a)
Provide an exemption from this tax with respect to certain sales,
storage, use or other consumption of tangible personal property which
would not otherwise be exempt from this tax while such sales, storage,
use or other consumption remain subject to tax by the State under
the provisions of Part 1 of Division 2 of the Revenue and Taxation
Code, or;
(b)
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 provision of that Code.
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. # 2012-03]
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 section.
[Ord. # 2012-03]
All amendments subsequent to the effective date of this section
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 section,
provided however, that no such amendment shall operate so as to affect
the rate of tax imposed by this section.
[Ord. # 2012-03]
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 section,
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. # 2012-03]
By no later than December 31st of each year after the operative
date, the City's independent auditors shall complete a report reviewing
the collection, management and expenditure of revenue from the tax
levied by this section.
[Ord. # 2012-03]
If any provision of this section or the application thereof
to any person or circumstance is held invalid, the remainder of the
section and the application of such provision to other persons or
circumstances shall not be affected thereby.
[Ord. # 2012-03]
This section relates to the levying and collecting of the City
transactions and use taxes and shall take effect immediately.
[Ord. # 2012-03; Ord. #2018-07]
The authority to levy the tax shall remain in effect unless
a later ordinance terminating said tax is adopted and approved by
the voters.