This chapter shall be known as the Manteca Gang and Drug Prevention,
9-1-1 Emergency and Public Safety Improvement Transactions and Use
Tax Ordinance. The city of Manteca hereinafter shall be called "city."
This chapter shall be applicable in the incorporated territory of
the city.
(Ord. 1335 § 1, 2006)
"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. 1335 § 1, 2006)
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 7285.91 of Part 1.7 of Division 2 which
authorizes the city to adopt this tax ordinance which shall be operative
if two-thirds 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 therefore 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. 1335 § 1, 2006)
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. 1335 § 1, 2006)
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. Such tax shall be in addition
to any other transactions tax imposed by this code or applicable state
law.
(Ord. 1335 § 1, 2006)
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 State Board
of Equalization.
(Ord. 1335 § 1, 2006)
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. Such tax shall be in addition to any other use tax
imposed by this code or applicable state law.
(Ord. 1335 § 1, 2006)
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. 1335 § 1, 2006)
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.
4.
In
Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715,
6737, 6797 or 6828 of the Revenue and Taxation 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. 1335 § 1, 2006)
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. 1335 § 1, 2006)
A.
There
shall be excluded from the measure of the transactions tax and the
use tax the amount of any sales tax or use tax imposed by the state
of California or by any city, city and county, or county pursuant
to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount
of any state-administered transactions or use tax.
B.
There
are exempted from the computation of the amount of transactions tax
the gross receipts from:
1.
Sales
of tangible personal property, other than fuel or petroleum products,
to operators of aircraft to be used or consumed principally outside
the county 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.
2.
Sales
of property to be used outside the city which is shipped to a point
outside the city, pursuant to the contract of sale, by delivery to
such point by the retailer or his or her agent, or by delivery by
the retailer to a carrier for shipment to a consignee at such point.
For the purposes of this paragraph, delivery to a point outside the
city shall be satisfied:
a.
With respect to vehicles (other than commercial vehicles) subject
to registration pursuant to Chapter 1 (commencing with Section 4000)
of Division 3 of the Vehicle Code, aircraft licensed in compliance
with Section 21411 of the Public Utilities Code, and undocumented
vessels registered under Division 3.5 (commencing with Section 9840)
of the Vehicle Code by registration to an out-of-city address and
by a declaration under penalty of perjury, signed by the buyer, stating
that such address is, in fact, his or her or her principal place of
residence; and
b.
With respect to commercial vehicles, by registration to a place of
business out-of-city and declaration under penalty of perjury, signed
by the buyer, that the vehicle will be operated from that address.
3.
The
sale of tangible personal property if the seller is obligated to furnish
the property for a fixed price pursuant to a contract entered into
prior to the operative date of the ordinance codified in this chapter.
4.
A
lease of tangible personal property which is a continuing sale of
such property, for any period of time for which the lessor is obligated
to lease the property for an amount fixed by the lease prior to the
operative date of the ordinance codified in this chapter.
5.
For the purposes of subsections (B)(3) and (B)(4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
C.
There
are exempted from the use tax imposed by this chapter, the storage,
use or other consumption in this city of tangible personal property:
1.
The
gross receipts from the sale of which have been subject to a transactions
tax under any state-administered transactions and use tax ordinance.
2.
Other
than fuel or petroleum products 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. This exemption is in addition to
the exemptions provided in Sections 6366 and 6366.1 of the Revenue
and Taxation Code of the state of California.
3.
If
the purchaser is obligated to purchase the property for a fixed price
pursuant to a contract entered into prior to the operative date of
the ordinance codified in this chapter.
4.
If
the possession of, or the exercise of any right or power over, the
tangible personal property arises under a lease which is a continuing
purchase of such property for any period of time for which the lessee
is obligated to lease the property for an amount fixed by a lease
prior to the operative date of this ordinance.
5.
For the purposes of subsections (C)(3) and (C)(4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
6.
Except as provided in subsection (C)(7) of this section, a retailer engaged in business in the city shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the city or participates within the city in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the city or through any representative, agent, canvasser, solicitor, subsidiary, or person in the city under the authority of the retailer.
7.
"A
retailer engaged in business in the city" shall also include any retailer
of any of the following: vehicles subject to registration pursuant
to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle
Code, aircraft licensed in compliance with Section 21411 of the Public
Utilities Code, or undocumented vessels registered under Division
3.5 (commencing with Section 9840) of the Vehicle Code. That retailer
shall be required to collect use tax from any purchaser who registers
or licenses the vehicle, vessel, or aircraft at an address in the
city.
D.
Any
person subject to use tax under this chapter may credit against that
tax any transactions tax or reimbursement for transactions tax paid
to a district imposing, or retailer liable for a transactions tax
pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code
with respect to the sale to the person of the property, the storage,
use or other consumption of which is subject to the use tax.
(Ord. 1335 § 1, 2006)
A.
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 unless any
increase in the rate of this tax is first approved by two-thirds of
the voters of the city of Manteca voting on such question.
B.
Pursuant
to California Elections Code Section 9217 or any successor statute,
the city council of the city of Manteca may amend or repeal this chapter
and any of its exhibits, but not increase or extend the rate of tax
imposed herein, without a vote of the people.
(Ord. 1335 § 1, 2006)
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. 1335 § 1, 2006)
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. 1335 § 1, 2006)
All proceeds of the tax levied and imposed hereunder shall be
accounted for and paid into a special fund or account designated for
use by the city of Manteca only for the public safety services set
forth in the Program Guidelines and Public Safety Expenditure Plan
for the administration and expenditure of the tax proceeds, attached
to the ordinance codified in this chapter as Exhibit "1" and incorporated
by reference herein. The public safety expenditure plan may be amended
from time to time by a majority vote of the city council, so long
as the funds are utilized for public safety, police and fire protection
services. For the purposes of this part, "public safety services"
means: (a) obtaining, furnishing, operating, and/or maintaining police
protection equipment or apparatus, paying the salaries and benefits
of police protection personnel, and such other police protection service
expenses as are deemed necessary by the city council for the benefit
of the residents of the city; (b) obtaining, furnishing, operating,
and/or maintaining fire protection equipment or apparatus, paying
the salaries and benefits of fire protection personnel, and such other
fire protection service expenses, including capital expenses, as are
deemed necessary by the city council for the benefit of the residents
of the city. No revenues collected pursuant to the tax levied hereby
may be spent on department administrators' salaries, general fund
operating expenses in effect at the time the ordinance codified in
this chapter becomes effective, or projects not a part of the public
safety measure police and fire expenditure plan. It is the intent
of the people that revenues collected hereunder shall supplement,
rather than supplant, existing city expenditures for public safety.
(Ord. 1335 § 1, 2006)
A.
Committee
Established. There is hereby established in the city of Manteca a
citizen's oversight committee to monitor the expenditures of revenue
collected pursuant to this chapter only and report to the people and
the city council.
B.
Selection
of Members. Members of the citizens' oversight committee shall be
appointed by the city council. The committee shall consist of five
members. The citizens' oversight committee members shall not be current
city of Manteca employees, officials, contractors or vendors of the
city. Past employees, officials or vendors shall be eligible to serve
on the committee, provided that there are no conflicts of interest
as determined by the city attorney.
Of the members of the committee first appointed, three shall
be appointed for terms of two years and two for terms of three years.
Their successors shall be appointed for terms of three years. No member
may serve more than two consecutive three-year terms.
The city council shall solicit citizens' oversight committee
members through an open application process that is promoted through
the city's adopted recruiting process. Any Manteca resident is eligible
to apply for committee membership, subject to the appointment categories
specified above. All applications will be reviewed by the city council,
which will have the authority to make all final decisions on committee
representation, subject to these guidelines.
C.
Purpose
and Jurisdiction. The citizens' oversight committee shall review expenditures
of revenue collected pursuant to this chapter only to determine whether
such funds are expended for the purposes specified in the then-current
public safety measure police and fire expenditure plan, and issuing
reports on their findings to the city council and public at least
annually. Committee members may also review the annual financial or
performance audits performed by an independent auditor. The committee
shall confine its oversight specifically to revenues generated under
this chapter. Revenue generated through other sources shall be outside
the jurisdiction of the public safety measure citizens' oversight
committee.
In order to preserve the integrity and independence of the oversight
process, committee members will not play a formal role in contracting,
project management, or any other aspect of the public safety measure
funding.
The committee is not charged with decision-making on spending
priorities, schedules, project details, funding source decisions (e.g.,
leveraged funds, developer fees, etc.), financing plans, or tax rate
assumptions. The committee shall serve in an advisory-only role to
the city council. The committee shall have no jurisdiction other than
that delegated to it by the people pursuant to this chapter.
The city of Manteca city manager or designee shall provide any
reasonable administrative or technical assistance required by the
committee to fulfill its responsibilities or publicize its findings.
D.
Meetings.
The citizens' oversight committee shall meet semi-annually (or as
otherwise provided for in approved or amended by-laws) with specific
meeting dates to be determined by committee members. Citizens' oversight
committee meetings are subject to the Brown Act. Meetings must be
noticed and open to the public. Committee minutes and reports are
a matter of public record, and must be posted on a web site provided
by the city. Additional meetings may be scheduled by the committee
as necessary. All committee members shall attend a training and orientation
session prior to the first regular committee meeting.
Committee members are expected to attend all regular meetings.
Failure to attend two consecutive meetings may result in removal from
the committee at the discretion of the city council.
E.
Committee
Operations. The citizens' oversight committee will select members
to serve as chair and vice chair of the committee. A city staff person
will be appointed by the city manager or designee to serve as secretary.
The secretary will be responsible for preparing, posting and distributing
agendas and taking minutes at each meeting. Approved minutes shall
be made available to the public. Committee decisions, positions, findings
and procedures shall require a simple majority vote of those members
in attendance. The quorum requirement for any meeting shall be a minimum
of three members.
F.
Vacancies.
Committee members may be removed from the committee only by the city
council for repeated absence (see Section D of this section), for
malfeasance, for failing to meet the qualifications set forth in this
section or for inability or unwillingness to fulfill the duties of
a member. In the event of removal, resignation, or death, the city
council shall appoint a person to fill the vacant seat.
G.
Miscellaneous.
With the exception of those items specifically addressed in these
guiding principles, the committee may draft and adopt its own standard
procedures and by-laws by majority vote. All citizens' oversight committee
procedures and by-laws remain subject to review and approval by the
city council. Citizens' oversight committee reports and audits are
subject to review and approval of the city council.
(Ord. 1335 § 1, 2006)
