This chapter shall be known as the "Glendale Quality of Life
and Essential Services Transactions and Use Tax Ordinance." The city
of Glendale shall be called "city." This chapter shall be applicable
in the incorporated territory of the city.
(Ord. 5915 § 1, 2018)
"Operative date" means the first day of the first calendar quarter
commencing more than 110 days after the adoption of the ordinance
codified in this chapter, the date of such adoption being as set forth
below. Based on a November 6, 2018 election, the operative date for
the transaction and use tax imposed hereunder shall be April 1, 2019.
(Ord. 5915 § 1, 2018)
The ordinance codified in this chapter 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 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 recordkeeping upon persons
subject to taxation under the provisions of this chapter.
(Ord. 5915 § 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 a contract.
(Ord. 5915 § 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 three-quarter of one percent (0.75%) 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. 5915 § 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. 5915 § 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 three-quarter
of one percent (0.75%) 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. 5915 § 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. 5915 § 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 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 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.
(Ord. 5915 § 1, 2018)
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 chapter.
(Ord. 5915 § 1, 2018)
All amendments subsequent to the effective date of ordinance
codified in this chapter 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 chapter, provided however, that no such amendment shall operate
so as to affect the rate of tax imposed by this chapter.
(Ord. 5915 § 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. 5915 § 1, 2018)
If any provision of this chapter or the application thereof
to any person or circumstance is held invalid, the remainder of the
ordinance and the application of such provision to other persons or
circumstances shall not be affected thereby.
(Ord. 5915 § 1, 2018)
This chapter relates to the levying and collecting of the city
transactions and use taxes and shall take effect immediately pursuant
to the Glendale City Charter, the Glendale Municipal Code and state
law upon certification of the results of the special municipal election
to be held on November 6, 2018 if the voters at said election adopt
the ordinance codified in this chapter by a majority vote (50% plus
one). In accordance with applicable law, no tax imposed by this ordinance
shall take effect unless this ordinance is adopted by the electorate
at an election to be held on November 6, 2018.
(Ord. 5915 § 1, 2018)