This chapter shall be known as the City of Roseville transactions
and use tax ordinance.
(Ord. 5977 § 1, 2018)
Pursuant to the requirements of the California Department of
Tax and Fee Administration, this chapter is adopted to achieve the
following, among other purposes, and directs that the provisions of
this chapter be interpreted in order to accomplish those purposes:
A. To impose
a retail transactions and use tax to be applied throughout the entire
territory of the city to the fullest extent permitted by law and 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 of the
Revenue and Taxation Code, which
authorizes the city to adopt this chapter 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 therefor that can be administered and collected
by the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration
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 chapter.
E. To provide
transactions and use tax revenue to the city to be used to fund city
services, including, but not limited to: maintaining neighborhood
police patrols, fire protection, 911 emergency response times, maintaining
crime suppression and investigation, city streets and pothole repair,
parks and recreation, job creation and economic improvement programs,
senior and youth services, and with any transactions and use tax revenue
received being placed into the city’s general fund.
F. To provide
transaction and use tax revenue to the city that can be spent for
unrestricted general revenue purposes.
(Ord. 5977 § 1, 2018)
This chapter shall be operative on the first day of the first
calendar quarter commencing at least 110 days after the adoption of
the ordinance codified in this chapter by vote of the electorate on
November 6, 2018. Based on a November 6, 2018 election, the operative
date for the general transactions and use tax imposed hereunder shall
be April 1, 2019 (“operative date”).
(Ord. 5977 § 1, 2018)
Prior to the operative date, the city shall contract with the
California Department of Tax and Fee Administration 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 contract.
(Ord. 5977 § 1, 2018)
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 percent of the gross receipts
of any retailers for the sale of all tangible personal property sold
at retail in said territory on and after the operative date of this
chapter.
(Ord. 5977 § 1, 2018)
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 or her 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. 5977 § 1, 2018)
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-half
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. 5977 § 1, 2018)
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. 5977 § 1, 2018)
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. The substitution, however,
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 chapter.
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 substitution 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
of the
Revenue and Taxation Code.
(Ord. 5977 § 1, 2018)
If a seller’s permit has been issued to a retailer under
Section 6067 of the
Revenue and Taxation Code, an additional seller’s
permit shall not be required by this chapter.
(Ord. 5977 § 1, 2018)
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. 5977 § 1, 2018)
The proceeds resulting from this transactions and use tax shall
be deposited into the city’s general fund and become subject
to the same independent annual audit requirements as other general
fund revenue. The independent auditor’s report, which shall
include an accounting of the revenues received and expenditures made
from the transactions and use tax, will be presented annually to the
city council and made available for public review.
(Ord. 5977 § 1, 2018)
Although not otherwise required by law, the city council shall,
by resolution adopted before the operative date of this chapter, establish
a citizens’ oversight committee to review the revenue and expenditure
of funds from the tax adopted by this chapter. The members’
terms and qualifications, and duties and scope of the committee, shall
be as established by the resolution.
(Ord. 5977 § 1, 2018)