[Ord. No. 2016-02]
The tax imposed by this chapter shall not apply:
a. To any distributor that is not subject to taxation by the City under
the laws of the United States or the State of California;
b. To any distribution of a sugar-sweetened beverage product to a retailer with less than one hundred thousand ($100,000.00) dollars in annual gross receipts, as defined in subsection
4-13.4, in the most recent year;
c. To any distribution of natural or common sweeteners; or
d. To any distribution of added caloric sweeteners to a food and beverage sales retail store, as defined in Albany Municipal Code Section
20.16.030DD, if the food and beverage sales retail store then offers the added caloric sweetener for sale for later use by customers of that store.
The City Council, without a vote of the people, may, either
permanently or temporarily, increase the dollar amount of the threshold
for the small-business exemption in paragraph b.
[Ord. No. 2016-02]
GROSS RECEIPTS
Means the gross receipts of the preceding fiscal year of
the distributor or part thereof, and is defined as follows: the total
amount actually received or receivable from all sales; the total amount
of compensation actually received or receivable for the performance
of any act or service, of whatever nature it may be, for which a charge
is made or credit allowed, whether or not such act or service is done
as a part of or in connection with the sale of materials, goods, wares
or merchandise; and gains realized from trading in stocks or bonds;
interest discounts, rents, royalties, fees, commissions, dividends
or other emoluments, however designated. Included in "gross receipts"
are all receipts, cash, credits and property of any kind or nature,
without any deduction therefrom on account of the cost of the property
sold, the cost of materials used, labor or service costs, interest
paid or payable, or losses or other expenses whatsoever, except that
the following are excluded therefrom:
a. Cash discounts allowed and taken on sales;
b. Credit allowed on property accepted as part of the purchase price
and which property may later be sold, at which time the sales price
shall be included as "gross receipts";
c. Any tax required by law to be included in or added to the purchase
price and collected from the consumer or purchaser;
d. Such part of the sale price of property returned by purchasers upon
rescission of a contract of sale as is refunded either in cash or
by credit;
e. Receipts of refundable deposits, except that such deposits when forfeited
and taken into income of the business shall not be excluded when in
excess of one ($1.00) dollar;
f. Amounts collected for others where the business is acting as an agent
or trustee and to the extent that such amounts are paid to those for
whom collected. These agents or trustees must provide the Finance
Department with the names and the addresses of the others and the
amounts paid to them. This exclusion shall not apply to any fees,
percentages, or other payments retained by the agent or trustees;
g. Cash value of sales, trades or transactions between departments or
units of the same business;
h. Transaction between a partnership and its partners;
i. Receipts from services or sales in transactions between affiliated
corporations. An "affiliated corporation" is a corporation:
1. The voting and nonvoting stock of which is owned at least eighty
(80%) percent by such other corporation with which such transaction
is had,
2. Which owns at least eighty (80%) percent of the voting and nonvoting
stock of such other corporation, or
3. At least eighty (80%) percent of the voting and nonvoting stock of
which is owned by a common parent corporation which also has such
ownership of the corporation with which such transaction is had;
j. Receipts derived from the occasional sale of used, obsolete or surplus
trade fixtures, machinery or other equipment used by the licensee
in the regular course of the licensee's business.
[Ord. No. 2016-02]
Whenever any tax under this section has been overpaid or has been erroneously or illegally collected or received by the City, it may be refunded only as provided Albany Municipal Code subsection
2-28.1, as that Section now reads or may hereafter be amended by ordinance adopted by the City Council. A vote of the people shall not be required to amend the City's claim procedures. Compliance with the City's claim procedures shall be a prerequisite to any suit or other legal proceeding seeking a refund or any payment of money or damages.
[Ord. No. 2016-02]
Except as otherwise provided by this section or by rule or regulation
promulgated by the City Manager, the tax imposed by this section shall
be administered in the same manner as taxes imposed pursuant to Albany
Municipal Code Section 5-2 and, without limitation, shall be subject
to the same delinquency penalties, appeals processes and other enforcement
provisions set forth in Albany Municipal Code Section 5-2.
[Ord. No. 2016-02]
The tax imposed by this section is a tax upon the privilege
of conducting business, specifically, distributing sugar sweetened
beverage products within the City of Albany. It is not a sales, use,
or other excise tax on the sale, consumption or use of sugar-sweetened
beverage products.
[Ord. No. 2016-02; amended 3-16-2020 pursuant to Ord.
No. 2020-02]
The City Council shall conduct an annual special study session,
in conjunction with the City's budget process, for the purpose of
receiving input and recommendations regarding the expenditure of proceeds
from the tax created by this section. Prior to the special study session,
the City Council shall solicit recommendations from the City's Parks
and Recreation Commission, Social and Economic Justice Commission,
and Transportation Commission, as well as a designated representative
of the Albany Unified School District, regarding the use of tax proceeds.
Additionally, the City shall solicit recommendations from individuals
with specialized expertise in areas such as public health issues and
programs relating to diabetes, obesity and sugary drink consumption;
and any other individuals or organizations as deemed appropriate by
the City Council.
[Ord. No. 2016-02]
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.