This chapter shall be known as the “South San Francisco
Fiscal Stability and Essential Services Ordinance.” The city
of South San Francisco hereinafter shall be called “city.”
This chapter shall be applicable in the incorporated territory of
the city.
(Ord. 1503 § 2, 2015)
“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, the date of such
adoption being as set forth below.
(Ord. 1503 § 2, 2015)
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 Sections 7285.9, 7293, and 7294 of Part 1.7
of Division 2 which authorize 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 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 chapter.
(Ord. 1503 § 2, 2015)
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 State
Board of Equalization 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. 1503 § 2, 2015)
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 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 the
ordinance codified in this chapter.
(Ord. 1503 § 2, 2015)
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 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 State Board of Equalization.
(Ord. 1503 § 2, 2015)
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 the ordinance codified
in this chapter for storage, use or other consumption in said territory
at the rate of one-half 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. 1503 § 2, 2015)
Except as otherwise provided in this ordinance 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. 1503 § 2, 2015)
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, State Board of
Equalization, 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 State Board of Equalization, 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. 1503 § 2, 2015)
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. 1503 § 2, 2015)
All amendments subsequent to the effective date of the 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. 1503 § 2, 2015)
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. 1503 § 2, 2015)
The following amendments to this chapter must be approved by the voters of the city: increasing the tax rate or revising the methodology for calculating the tax such that a tax increase would result; imposing the tax on transactions and uses not previously subject to the tax (unless such amendment occurs automatically by operation of Section
4.36.120); or extending the tax. The city council may otherwise amend this chapter without submitting the amendment to the voters for approval.
(Ord. 1503 § 2, 2015)
The authority to levy the tax imposed by this chapter shall
expire on the thirtieth anniversary of the operative date (with the
last operative day anticipated to be March 31, 2046).
(Ord. 1503 § 2, 2015)