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(A) A permanent Citizens' Finance Advisory Commission shall be established. This Commission shall receive, review and analyze the annual public report issued by the city's auditor per § 34.173. Within forty-five (45) days of completing this analysis, this Commission shall present the annual public report to the City Council with its recommendation to receive and file same. The Commission's recommendation shall include but not be limited to identification of City Council action warranted to address any irregularities noted in the annual public report.
(B) The Citizens' Finance Advisory Commission shall consist of five voting citizen members, each shall be appointed by a member of the City Council and shall serve on the Commission in a manner consistent with § 32.03, and as that section may be amended from time to time. In addition, the City Treasurer shall serve on the Commission as an ex officio member. Voting Commissioners shall be residents of the city; however, no voting Commissioner shall be an elected official, an employee of the city, or a vendor, contractor or consultant doing business with the city.
(C) Commission members shall serve without compensation.
(D) The Citizens' Finance Advisory Commission shall meet at least once per calendar year. All Commission action, including but not limited to the setting, conduct and notice of meetings, shall be subject to the Brown Act codified at Cal. Gov't Code §§ 54950 et seq. The City Manager or his/her designee shall provide such reasonable administrative or technical assistance as may be required by the Commission.
(E) The City Manager shall ensure that Citizens' Finance Advisory Commission members receive all reports and other documents provided to the City Council relating to the administration of this chapter, excluding attorney-client privileged communications. In addition, the City Manager shall, upon written request of any Citizens' Finance Advisory Commission member, provide said member with a copy of any specific document prepared by the Tax Administrator per this chapter.
(Ord. 1578, passed 11-2-10; Am. Ord. 1592, passed 4-6-11; Am. Ord. 1750, passed 4-15-20)
TRANSACTIONS AND USE TAX
This subchapter shall be known as the Indio Transactions and Use Tax Ordinance. The City of Indio hereinafter shall be called “city.” This subchapter shall be applicable in the incorporated territory of the city as it exists on the operative date of this subchapter, and in the incorporated territory of the city as it may hereafter be amended through annexation (“territory”).
(Ord. 1704, passed 11-8-16)
This subchapter 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 § 7251) of Division 2 of the Cal. Rev. & Tax. Code and § 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 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 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 subchapter.
(Ord. 1704, passed 11-8-16)
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 subchapter; 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. 1704, passed 11-8-16)
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 1.0% 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 subchapter.
(Ord. 1704, passed 11-8-16)
For the purposes of this subchapter, 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 State Board of Equalization.
(Ord. 1704, passed 11-8-16)
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 subchapter for storage, use or other consumption in said territory at the rate of 1.0% 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. 1704, passed 11-8-16)
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