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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
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§ 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)
§ 3.09.080 ADOPTION OF PROVISIONS OF STATE LAW.
   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 Rev. & Tax. Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Cal. Rev. & Tax. Code are hereby adopted and made a part of this chapter as though fully set forth herein.
(Ord. 4763, passed 11-25-19)
§ 3.09.090 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES.
   In adopting the provisions of Part 1 of Division 2 of the Cal. Rev. & Tax. 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 Cal. Rev. & Tax. 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 § 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Cal. Rev. & Tax. Code.
   (B)   The word “city” shall be substituted for the word “state” in the phrase “retailer engaged in business in this state” in § 6203 and in the definition of that phrase in § 6203 of the Cal. Rev. & Tax. Code.
   (C)   “A retailer engaged in business in the city” shall also include:
         (a)   Any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in California or for delivery in California by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000). That retailer shall be required to collect use tax on the sale of tangible personal property delivered to an address in the city. For purposes of this subdivision, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of Title 26 of the United States Code and the regulations thereunder.
(Ord. 4763, passed 11-25-19)
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