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Alhambra Overview
Alhambra, California Code of Ordinances
Alhambra, California Code of Ordinances
CHARTER
TITLE I: GENERAL PROVISIONS
TITLE II: ADMINISTRATION AND PERSONNEL
TITLE III: FINANCE
TITLE IV: FRANCHISES
TITLE V: BUSINESS LICENSES AND REGULATIONS
TITLE VI: HEALTH AND SANITATION
TITLE VII: ANIMALS
TITLE VIII: ECONOMIC DEVELOPMENT REVENUE BOND LAW
TITLE IX: PUBLIC PEACE AND SAFETY
TITLE X: BICYCLES
TITLE XI: VEHICLES AND TRAFFIC
TITLE XII: PARKING LOTS
TITLE XIII: STREETS AND SIDEWALKS
TITLE XIV: PARKS AND PUBLIC GROUNDS
TITLE XV: WATER
TITLE XVI: SEWERS
TITLE XVII: INDUSTRIAL WASTE
TITLE XVIII: COMMUNITY NOISE AND VIBRATION CONTROL
TITLE XIX: FIRE
TITLE XX: BUILDING AND CONSTRUCTION
TITLE XXI: OIL AND GAS WELLS
TITLE XXII: SUBDIVISIONS
TITLE XXIII: ZONING
TITLE XXIV: SOLAR ENERGY
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
CHAPTER 3.09: TRANSACTIONS AND USE TAX
Section
   3.09.010   Title
   3.09.020   Operative date
   3.09.030   Purpose
   3.09.040   Contract with state
   3.09.050   Transactions tax rate
   3.09.060   Place of sale
   3.09.070   Use tax rate
   3.09.080   Adoption of provisions of state law
   3.09.090   Limitations on adoption of state law and collection of use taxes
   3.09.100   Permit not required
   3.09.110   Exemptions and exclusions
   3.09.120   Annual audit
   3.09.130   Amendments
   3.09.140   Enjoining collection forbidden
§ 3.09.010 TITLE.
   This chapter shall be known as “the City of Alhambra Transactions and Use Tax Ordinance.” The City of Alhambra will hereinafter be called “city.” This chapter shall be applicable in the incorporated territory of the city.
(Ord. 4763, passed 11-25-19)
§ 3.09.020 OPERATIVE DATE.
   OPERATIVE DATE means the first day of the first calendar quarter commencing more than 110 days after the adoption of this chapter, the date of such adoption being as set forth below.
(Ord. 4763, passed 11-25-19)
§ 3.09.030 PURPOSE.
   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 Cal. Rev. & Tax. 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 Cal. Rev. & Tax. 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 State 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 Cal. Rev. & Tax. 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. 4763, passed 11-25-19)
§ 3.09.040 CONTRACT WITH STATE.
   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 chapter; 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. 4763, passed 11-25-19)
§ 3.09.050 TRANSACTIONS TAX RATE.
   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 .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. 4763, passed 11-25-19)
§ 3.09.060 PLACE OF SALE.
   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 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. 4763, passed 11-25-19)
§ 3.09.070 USE TAX RATE.
   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 .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. 4763, passed 11-25-19)
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