This Article is adopted to achieve the following purposes:
(1)
To adopt
a sales and use tax ordinance which complies with the requirements
and limitations contained in Part 1.5 of Division 2 of the Revenue
and Taxation Code of the State of California;
(2)
To adopt
a sales and use tax ordinance which 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 1.5 of Division 2 of the said Revenue
and Taxation Code.
(3)
To adopt
a sales and use tax ordinance which imposes a one per cent (1%) 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 practical 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;
(4)
To adopt
a sales and use tax ordinance which can be administered in a manner
that will, to the degree possible consistent with the provisions of
Part 1.5 of Division 2 of the said Revenue and Taxation Code, minimize
the cost of collecting city sales and use taxes and at the same time
minimize the burden of record keeping upon persons subject to taxation
under the provisions of this ordinance.
(1)
For the
privilege of selling tangible personal property at retail a tax is
hereby imposed upon all retailers in the City at the rate of one per
cent (1%) of the gross receipts of the retailer from the sale of all
tangible personal property sold at retail in the City of Inglewood.
(2)
For the
purposes of this Article, 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 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 Board of Equalization.
(3)
Except
as hereinafter provided, and except insofar as they are inconsistent
with the provisions of Part 1.5 of Division 2 of the said Revenue
and Taxation Code, all of the provisions of Part 1 of Division 2 of
said Code, as amended and in force and effect on April 1, 1956, applicable
to sales taxes, are hereby adopted and made a part of this Section
as though fully set forth herein.
(4)
Wherever,
and to the extent that, in Part 1 of Division 2 of the said Revenue
and Taxation Code, the State of California is named or referred to
as the taxing agency, the City of Inglewood shall be substituted therefor.
Nothing in this Section shall be deemed to require the substitution
of the name of the City of Inglewood for the word "State" when that
word is used as part of the title of the State Controller, State Treasurer,
the State Board of Control, the State Board of Equalization, or the
name of the State Treasury, or of the Constitution of the State of
California, nor shall the name of the City be substituted for that
of the State in any section when the result of that substitution would
require action to be taken by or against the City or any agency thereof
rather than by or against the State Board of Equalization, in performing
the functions incident to the administration or operation of this
Article and neither shall the substitution be deemed to have been
made 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 provide an exemption
from this tax with respect to certain gross receipts which would not
otherwise be exempt from this tax while those gross receipts remain
subject to tax by the State under the provisions of Part 1 of Division
2 of the said Revenue and Taxation Code; nor to impose this tax with
respect to certain gross receipts which would not be subject to tax
by the State under the said provisions of that Code; and, in addition,
the name of the City shall not be substituted for that of the State
in Sections 6701, 6702 (except in the last sentence thereof), 6711,
6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as
adopted.
(5)
If a
seller's permit has been issued to a retailer under Section 6067 of
the said Revenue and Taxation Code, an additional seller's permit
shall not be required by reason of this Section.
(6)
There
shall be excluded from the gross receipts by which the tax is measured:
(a)
The
amount of any sales or use tax imposed by the State of California
upon a retailer or consumer.
(b)
Receipts
from sales to operators of common carrier and waterborne vessels of
property to be used or consumed in the operation of such common carriers
or waterborne vessels principally outside of this City.
(6.5)
There shall be excluded from the gross receipts by which the
tax is measured:
(a)
The amount of any sales or use tax imposed by the State of California
upon a retailer or consumer.
(b)
The gross receipts from the sale of tangible personal property to
operators of aircraft to be used or consumed principally outside the
city in which the sale is made and directly and exclusively in the
use of such aircraft as common carriers of persons or property under
the authority of the laws of this state, the United States, or any
foreign government.
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There shall be excluded from the gross receipts by which the
tax is measured:
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(a)
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The amount of any sales or use tax imposed by the State of California
upon a retailer or consumer.
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(b)
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The gross receipts from the sale of tangible personal property
to operators of waterborne vessels to be used or consumed principally
outside the city in which the sale is made and directly and exclusively
in the carriage of persons or property in such vessels for commercial
purposes.
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(c)
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The gross receipts from the sale of tangible personal property
to operators of aircraft to be used or consumed principally outside
the city in which the sale is made and directly and exclusively in
the use of such aircraft as common carriers of persons or property
under the authority of the laws of this state, the United States,
or any foreign government.
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(Ord. 2156 1-1-74; Ord. 2461 12-13-83)
(1)
An excise
tax is hereby imposed on the storage, use or other consumption in
the City of Inglewood of tangible personal property purchased from
any retailer, for storage, use or other consumption in the City at
the rate of 1% 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.
(2)
Except
as hereinafter provided, and except insofar as they are inconsistent
with the provisions of Part 1.5 of Division 2 of the said Revenue
and Taxation Code, all of the provisions of Part 1 of Division 2 of
said Code, as amended and in force and effect on April 1, 1956, applicable
to use taxes are hereby adopted and made a part of this Section as
though fully set forth herein.
(3)
Wherever,
and to the extent that, in Part I of Division 2 of the said Revenue
and Taxation Code the State of California is named or referred to
as the taxing agency, the City of Inglewood shall be substituted therefor.
Nothing in this Section shall be deemed to require the substitution
of the name of the City of Inglewood for the word "State" when that
word is used as part of the title of the State Controller, the State
Treasurer, the State Board of Control, the State Board of Equalization,
or the name of the State Treasury, or of the Constitution of the State
of California; nor shall the name of the City be substituted for that
of the State in any section when the result of that substitution would
require action to be taken by or against the City or any agency thereof
rather than by or against the State Board of Equalization, in performing
the functions incident to the administration or operation of this
Article; and neither shall the substitution be deemed to have been
made 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 provide an exemption
from this tax with respect to certain storage, use or other consumption
of tangible personal property which would not otherwise be exempt
from this tax while such storage, use or other consumption remains
subject to tax by the State under the provisions of Part 1 of Division
2 of the said Revenue and Taxation Code, or to impose this tax with
respect to certain storage, use or other consumption of tangible personal
property which would not be subject to tax by the State under the
said provisions of that Code; and in addition, the name of the City
shall not be substituted for that of the State in Sections 6701, 6702
(except in the last sentence thereof), 6711, 6715, 6737, 6797 and
6828 of the said Revenue and Taxation Code as adopted, and the name
of the City shall not be substituted for the word "State" in the phrase
"retailer engaged in business in this State" in Section 6203 nor in
the definition of that phrase in Section 6203.
(4)
There
shall be exempt from the tax due under this Section:
(a)
The
amount of any sales or use tax imposed by the State of California
upon a retailer or consumer.
(b)
The
storage, use or other consumption of tangible personal property, the
gross receipts from the sale of which has been subject to sales tax
under a sales and use tax ordinance enacted in accordance with Part
1.5 of Division 2 of the Revenue and Taxation Code by any city and
county, county, or city in this State.
(c)
The
storage or use of tangible personal property in the transportation
or transmission of persons, property or communications, or in the
generation, transmission or distribution of electricity or in the
manufacture, transmission or distribution of gas in intrastate, interstate
or foreign commerce by public utilities which are regulated by the
Public Utilities Commission of the State of California.
(d)
The
use or consumption of property purchased by operators of common carrier
and waterborne vessels to be used or consumed in the operation of
such common carriers or waterborne vessels principally outside the
City.
(4.5)
There shall be exempt from the tax due under this Section:
(a)
The amount of any sales or use tax imposed by the State of California
upon a retailer or consumer.
(b)
The storage, use or other consumption of tangible personal property,
the gross receipts from the sale of which has been subject to sales
tax under a sales and use tax ordinance enacted in accordance with
Part 1.5 of Division 2 of the Revenue and Taxation Code by any city
and county, county, or city in this state.
(c)
The storage, use or other consumption of tangible personal property
purchased by operators of waterborne vessels and used or consumed
by such operators directly and exclusively in the carriage of persons
or property in such vessels for commercial purposes.
(d)
In addition to the exemptions provided in Sections 6366 and 6366.1
of the Revenue and Taxation Code, the storage, use, or other consumption
of tangible personal property purchased by operators of aircraft and
used or consumed by such operators directly and exclusively in the
use of such aircraft as common carriers of persons or property for
hire or compensation under a certificate of public convenience and
necessity issued pursuant to the laws of this State, the United States,
or any foreign government.
(Ord. 2156 1-1-74; Ord. 2461 12-13-83)
All amendments to said Revenue and Taxation Code enacted subsequent
to the effective date of this Article including amendments adopted
and effective to and including September 11, 1957 which relate to
the sales and use tax and which are not inconsistent with Part 1.5
of Division 2 of the Revenue and Taxation Code, shall automatically
become a part of this Article.
(1)
Sections 9-52(6.5) and 9-53(4.5) of the Inglewood Municipal Code shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio for state-assessed property which is identical to the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Sections 9-52(6) and 9-53(4) of this Code shall become inoperative.
(2)
In the event that Sections 9-52(6.5) and 9-53(4.5) of the Inglewood Municipal Code become operative and the State Board of Equalization subsequently adopts an assessment ratio for state-assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, Sections 9-52(6) and 9-53(4) of this Code shall become operative on the first day of the month following the month in which such higher ratio is adopted, at which time Sections 9-52(6.5) and 9-53(4.5) of this Code shall become inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Sections 9-52(6.5) and 9-53(4.5) shall again become operative and Sections 9-52(6) and 9-53(4) shall become inoperative.
(Ord. 2156 1-1-74)
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 this City, or against any officer of the State
or this City, to prevent or enjoin the collection under this Chapter,
or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any
tax or any amount of tax required to be collected.
(Ord. 1368 8-13-57; Ord. 1604 11-7-61)
At the time this Article goes into operation, the provisions
of Ordinances Nos. 1315 and 1316 shall be suspended and shall not
again be of any force or effect until and unless for any reason the
State Board of Equalization ceased to perform the functions incident
to the administration and operation of the sales and use tax hereby
imposed; provided, however, that if for any reason it is determined
that the City of Inglewood is without power to adopt this ordinance,
or that the State Board of Equalization is without power to perform
the functions incident to the administration and operation of the
taxes imposed by this ordinance, the provisions of Ordinances Nos.
1315 and 1316 shall not be deemed to have been suspended, but shall
be deemed to have been in full force and effect at the rate of one
percent continuously from and after April 1, 1956. Upon the ceasing
of the State Board of Equalization to perform the functions incident
to the administration and operation of the taxes imposed by this chapter,
the provisions of Ordinances Nos. 1315 and 1316 shall again be in
full force and effect at the rate of one percent. Nothing in this
chapter shall be construed as relieving any person of the obligation
to pay to the City of Inglewood any sales or use tax accrued and owing
by reason of the provisions of Ordinances Nos. 1315 and 1316 in force
and effect prior to and including March 31, 1956.
