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The amount of compensation to be charged by and paid to the county for the performance of services contemplated in this subchapter shall be fixed by agreement between the Board of Supervisors of the county and the Council; provided, however, that such compensation shall in no event exceed one percent for collecting the first $25,000, and not more than one-fourth of one percent for all sums over that amount collected for the city as provided in this subchapter.
('81 Code, § 3.04.050)
LOCAL TRANSACTIONS AND USE TAX
This subchapter is entitled the "Santa Paula Local Transactions and Use Tax Ordinance." The term "city," as used within this subchapter, is the city of Santa Paula. This subchapter is applicable in the incorporated territory of the city.
(‘81 Code, § 3.08.010) (Am. Ord. 1267, passed 12-2-16)
Statutory reference:
Sales and use tax, see Cal. Gov’t Code § 37101 and Cal. Rev. & Tax. Code §§ 7200 et seq.
OPERATIVE DATE means the first day of the first calendar quarter commencing more than 110 days after the adoption of this subchapter. The Santa Paula Local Transactions and Use Tax will expire 20 years after the operative date.
(‘81 Code, § 3.08.020) (Am. Ord. 1267, passed 12-2-16)
This subchapter is adopted to achieve the following, among other purposes, and directs that its provisions 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 subchapter which becomes operative if more than 50% of the electors voting on the ballot measure vote to approve the imposition of the tax at an election called for that purpose.
(B) To adopt retail transactions and use tax regulations 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 retail transactions and use tax regulations 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.
(‘81 Code, § 3.08.040) (Am. Ord. 1267, passed 12-2-16)
Before the operative date, the city must contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax chapter; provided, that if the city cannot have contracted with the State Board of Equalization before the operative date, it must nevertheless so contract and in such a case the operative date is the first day of the first calendar quarter following the execution of such a contract.
(‘81 Code, § 3.08.050) (Am. Ord. 1267, passed 12-2-16)
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% 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.
(‘81 Code, § 3.08.060) (Am. Ord. 1267, passed 12-2-16)
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 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 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 is determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.
(‘81 Code, § 3.08.070) (Am. Ord. 1267, passed 12-2-16)
An excise tax is 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% of the sales price of the property. The sales price includes delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.
(‘81 Code, § 3.08.080) (Am. Ord. 1267, passed 12-2-16)
Except as otherwise provided in this subchapter and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Cal. Rev. & Tax. Code, all of the provisions of Part 1 (commencing with § 6001) of Division 2 of the Cal. Rev. & Tax. Code are adopted and made a part of this subchapter as though fully set forth.
(Am. Ord. 1267, passed 12-2-16)
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