The ordinance codified in this chapter shall be known as the
"City of Glendora Transactions and Use Tax Ordinance." The city of
Glendora hereinafter shall be called "city." This chapter shall be
applicable in the incorporated territory of the city.
(Ord. 2035 § 1, 2019)
"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. 2035 § 1, 2019)
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 record keeping upon persons
subject to taxation under the provisions of this chapter.
(Ord. 2035 § 1, 2019)
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 the transactions
and use tax ordinance codified herein; 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. 2035 § 1, 2019)
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 quarters of a cent per dollar (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 the ordinance codified in this chapter.
(Ord. 2035 § 1, 2019)
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. 2035 § 1, 2019)
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 three quarters of a cent per dollar (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. 2035 § 1, 2019)
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. 2035 § 1, 2019)
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. 2035 § 1, 2019)
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. 2035 § 1, 2019)
All amendments subsequent to the effective date of the ordinance
codified herein 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
said ordinance; provided, however, that no such amendment shall operate
so as to affect the rate of tax imposed by the ordinance codified
in this chapter.
(Ord. 2035 § 1, 2019)
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 the ordinance
codified in 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. 2035 § 1, 2019)
If any provision of this chapter or the application thereof
to any person or circumstance is held invalid, the remainder of the
chapter and the application of such provision to other persons or
circumstances shall not be affected thereby.
(Ord. 2035 § 1, 2019)
This chapter levying the tax described herein shall be effective
ten days after the date on which the city council has declared that
the voters of the city of Glendora have approved the ordinance by
a vote of no less than a majority of the votes cast by the electors
voting on the tax measure set forth in this chapter at that special
municipal election held on March 5, 2019.
(Ord. 2035 § 1, 2019)
The authority to levy the tax imposed by this chapter shall
not expire unless terminated by lawful vote of the electorate or as
required or authorized by law.
(Ord. 2035 § 1, 2019)