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ORDINANCE NO.d /Ir'
AN ORDINANCE OF THE CITY OF SAN BERNARDINO, IMPOSING A
CITY SALES AND USE TAX; PROVIDING FOR TIlE PERFORMANCE BY TIlE STATE
BOARDOp EQUALIZATION OF ALL FUNCTIONS INCIDENT TO THE ADMINISTRA-
TION, OPERATION AND <XlLLECTION OF TIlE SALES AND USE TAX HEREBY
IMPOSED; SUSPENDING THE PROVISIONS OF ORDINANCES NO. :2.11(" AND
NO..2. /11 DURING SUO! TIME AS THIS ORDINANCE IS OPERATIVE; PRO-
VIDING PENALTIES FOR VIOLATIONS THEREOF; AND REPEALING ORDINANCE
NO. 1763.
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THE MAYOR AND <XlMMON COUNCIL OF TIlE CITY OF SAN BEI~NAR-
7 DINO DO ORDAIN AS FOLLOWS:
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SECTION ONE: SHORT TITLE. This ordinance shall be known
9 as the Uniform Local Sales and Use Tax Ordinance of the City of
10 San Bernardino.
11 SECTION T\\O: PURPOSE. The Mayor and Common Council of
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12 the City of San Bernardino hereby declare that this ordinance is
1:5 adopted to achieve the following, among other, purposes. and
14 direct that the provisions hereof be interpreted in order to ac-
15 complish those purposes:
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(a) To adopt a sales and use tax ordinance which complies
17 with the requirements and limitations contained in Part 1.5 of
18 Division 2 of the Revenue and Taxation Code of the State of Cal-
19 ifornia;
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(b) To adopt a sales and use tax ordinance which in-
21 corporates provisions identical to those of the Sales and Use
22 Tax Law of the State of California insofar as those provisions
2:5 are not inconsistent with the requirements and limitations con-
24 tained in Part 1.5 of Division 2 of the said Revenue and Taxation
25 Code;
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(c) To adopt a sales and use . tax ordinance which imposes
27 a nine-tenths of one 'percent (9/10 of 1%) tax and provides a
28. measure therefor that can be a.dn1iniste~.ed and collected. by the
29 State Board of EquaHzation in a mantler that lWilpt$ itself as
30 fully as practical to, and requires 'the leas", possible deviation
:51 from, the existing statutory and administrative procedures follow-
:52 ed by the State Board of Equalization in administering and col-
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1 !ecting the California State Sales'and Use Taxes;
(d) To adopt a sales and use 'tax ordinance which can be
administered in a manner that will, to the degree possible con-
sistent with the provisions of Part 1.5 of Division 2 of the said
Revenue and Taxation Code, minimize the cost of collecting city
sales and use taxes and at the same time minimize the burden of
record keeping upon persons subject to taxation under the pro-
visions of this ordinance;
(e) To adopt a sales and use tax ordinance which can be
administered in a manner that will exclude the receipts of par-
ticular sales from the measure of the sales tax imposed by this
City which have been included in the measure of the sales tax
imposed by any other city and county, county other than the
county in which this city is located, or city in this State.. and
avoid impOSing a use tax on the storage, use or other consumption
of tangible personal property in this City when the gross receipts
from the sale of, or the use of, that property has been subject
to a sales or use tax by any other city and county, county other
than the county in which this city is located, or city in this
State, pursuant to a sales and use tax ordinance enacted under
the provisions of Part 1.5 of Division 20f the said Revenue and
Taxation Code.
SECTION THREE: OPERATIVE DATE. CONTRACT WITH STATE.
24 This ordinance shall become operative on Julv 10 19~6 ,
25 and prior thereto this City shall contract with the State Board
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of Equalization to perform all functions incident to the adminis-
tration and operation of this sales and use tax ordinance; pro-
vided, that if this City shall not have contracted with the said
State Board of Equalization, as above set forth, prior to
Ju1v 1. 1~56 , this ordinance shall not be operative
until the first day of the first calendar quarter following the
execution of such it contract by the City and by the State Board
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1 of Equalization, provided further that this ordinance shall not
2 become operative prior to the operative date of the Uniform Local
~ Sales and Use Tax Ordinance of the County of San Bernardino.
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SECTION FOUR: SALES TAX.
(a) (1) For the privilege of selling tangible personal
6 property at retail a tax is hereby imposed upon all retailers in
7 the city at the rate of nine-tenths of one percent (9/10 of 1%)
8 of the gross receipts of the retailer from the sale of all
9 tangible personal property sold at retail in the City of San
10 Bernardino on and after the operative date of this ordinance.
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(2) For the purposes of this ordinance, all retail
12 sales shall be presumed to have been cpnsul1llllated at the place of
1~ business of theretaile~ unless the tangible personal property
14 sold is delivered by tl11! retailer or his agen~ to an out-of -state
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15 destination or to a colllllion carorier for delivery to an out-of-state
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16 destination. Delivery dla.rges. Shall b.e ;i.i1,c1uded in the gross
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. 17 receipts by which the tax is measured, rE!gardless of the place
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to whi ch deli very is made,when such char ges are included'in the
measure of the sales or use tax imposed by the state of Calif -
ornia. In the event a retailer has no permanent place of busi-
21 ness in the State of California, or has more than one place of
22 business ,the place or plaoes at which retail sales are oonSum-
23 mated shall be as determined under rules and regulations pre-
24 scribed and adopted by the Board of Equalization.
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(b) (1) Except as hereinafter provided, and except
26 insofar as they are inconsistent with the provisions of Part 1.5
27 of Division 2 of the said Revenue and Taxation COde, all of the
28 provisions of Part 1 of Division 2 of said Code, as amended and
29 in force and effect on
JUlV.I. 1956
, applicable
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to sales taxes are hereby adopted and made a part of this section
as though fully set forth herein.
(2) Wh~rever , and to the extent that, in Part 1 of
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1 Division 2 of the said Revenue and Taxation Code the State of
2 California is named or referred to as the taxing agency, the
3 City of San Bernardino shall be substituted therefor. Nothing
in this subdivision shall be deemed to require the substitution
of the name of the City of San Bernardino for the word "State"
when that word is used as part of the title of the State Con-
troller" the State Treasurer, the State Board of Control, the
State Board of Equalization, or the name of the State Treasury,
or of the Constitution of the State of California; nor shall the
name of the City be substituted for that of the State in any
section when the result of that substitution would require action
to be taken by or against the City or any agency thereof, rather
than by or against the State Board of Equalization, in performing
the functions incident to the administration or operation of this
ordinance; and neither shall the SUbstitution be deemed to have
been made in those sections, including, but not necessarily limit-
ed to, sections referring t9 the ,exteripr boundaries of the State
of California, where the result of the SUbstitution would be to
provide an exemption from ,thi~. t,ax with respect to certain gross
receipts which would/not 9therwise be ~xempt from this tax while
those gross receiptsreiuain subject to ta.xby the State und,er
the provisions of Part I of Division 2 of the said Revenue and
Taxation Code; nor to impose this tax with respect to certain
gross receipts which would not be subject to tax by the State
under the said provisions of that Code; and, in addition, the
name of the City shall not be substituted for that of the State
in Sections 6701, 6702 (except in the last sentence thereof),
6711, 6715, 6737, 67,97 'and 6828 of the said Revenue and Taxation
Code as adopted.
(3) If a seller's permit has been issued to a re-
31 taHer under Section 60,68 of the said Revenue and Taxation Code,
32 an additional seller's permit shall not be required by reason of
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this section.
(4) There shall be excluded ffom the gross receipts
by which the tax is measured:
(i) The amount of any sales or use tax imposed
by the State of California upon a retailer or con-
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1 insofar as they are inconsistent with the provisions of Part 1.5
2 of Division 2 of the said Revenue and Taxation Code. all of the
~ provisions of Part 1 of Division 2 of said Codet as amended and
4 in force and effect on July 1. 1956 ,applicable to use
5 taxes are hereby adopted and made a part of this section as
6 though fully set forth herein.
7 (2) Wherever. and to the extent that, in Part I of
8 Division 2 of the said Revenue and Taxation Code the State of
9 California is named or referred to as the taxing agency. the
10 City of San Bernardino shall be substituted therefor. Nothing
11 in this subdivision shall be deemed to require the substitution
12 of the name of the City of San Bernardino for the word "State"
13 when that word is used as part of the title of the State Con-
14 troller. the State Tre~surer; the State Board of Control. the
15 State Board of Equalization. or the name of the State TreasurY. _
16 or of the Constitution of the State of California; nor shall the
17 name of the City be substituted for that of the State in any
18 section when the result of that substitution would require
19 action to be taken by or against tK~ City or any agency thereof
20 rather than by or against the State Board of Equalization. in
21 performing the functions incident to the administration or oper-
22 at ion of this ordinance; and neither shall the substitution be
23 deemed to have been made in those sections. including but not
24 necessarily limited to. sections referring to the exterior
25 boundaries of the State of California. where the result of the
26 substitution would be to pr9vide an exemption from this tax with
27 respect to certain storage. use or other consumption of ,tangible
28 property which would not otherwise be exempt from this tax while
29 such storage. use or other consumption remains subject to tax.
30 by the State under the provisions of Part 1 of Division 2 of- the
31 said Revenue and Taxation Code, or to impose this tax with respect
32 to certain storage, use or other consumption of tangible personal
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1 property which would not be subject to tax by the State under the
2 said provisions of that Code; and in addition, the name of the
3 City shall not be substituted for that of the State in Sections
4 6701, 6702 (except in the last sentence thereof), 6711, 6715,
5 6737, 6797 and 6828 of the said Revenue and Taxation Code as
6 adopted.
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(3) There shall be exempt from ''j:he tax due under
8 this section:
(i) The amount of any .,sale!! or use tax im-
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posed by theStat~ of Cali{ornia upon a retailer or
consumer.
(if) The storage, use or other consumption of
tangible per sonal property, the gross receipts from
the sale of or the cost of which has been subject
to sales or use tax under a sales or use tax ordi-
. nance enacted in accordance .with Part 1.5 of Division
2 of the said Revenue and Taxation Code by any other
city and county, county other than the county in
which this city is located, or city in this State.
(Hi) The storage or use of tangible personal
Property in the transportation or transmission of
persons, property or. communications, or in the gener-
atioll, transmission or distribution of electricity
or in the manufacture, transmission or distribution
of gas in intrastate, interstate or forelgn commerce
by pUblic utilities which are regulated by the Public
Utilities Commission of the State of California,
. (iv) The use or consumption of property pur-
chased by operators of common carrier anctwaterborne
vessels to be used or consumed in the operation of
such commOll carriers or waterborne vessels prin-
cipally outside the City.
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SECTION SIX: AMENDMENTS. All amendments of the said
2 Revenue and Taxation Code enacted subsequent to the effective
.3 date of this ordinance which relate to the sales and use tax
4 and which are not inconsistent' with Part 1.5 of Division 2 of
5 the said Revenue and Taxation Code shall automatically become a
6 part of this ordinance.
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SECTION SEVEN: ENJOINING COLLECTION FORBIDDEN. No in-
8 junction or writ of mandate or other legal or equitable process
9 shall issue in any suit, action or proceeding in any court against
10 the State or this City, or against any officer of the State or
11 this City, to prevent or enjoin the collection under this ordinance,
12 or Part 1.5 of Division 2 of the Revenue and Taxation Code, of
13 any tax or any amoUnt of tax required to be collected.
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SECTION EIGHT: EXISTING SALES AND USE TAX ORDINANCES
15 SUSPENDED. At the time this ordinance goe~ into operation, the
16 provisions of Ordinances No. 2116 and No. 2117 shall be sus-
17 pended and shall not again be of any force or effect unt i1 and
18 ,unless for any reason the State Board of Equaliza,tion. ceases to
19 perform the functions incident to the administration and opera-
20 tion of the sales and use tax hereby imposed, provided, however,
21 that if for any reason it is determined that the City of San
22 Bernardino is without power to adopt this ordinance, or that the
23 State Board of Equalization is without power to perform the func-
24 Hons incident to the administration and operation of the taxes
25 imposed by this ordinance, the provisions of Ordinances No. 2116
26 andNo.2117 shall not be deemed to have been suspended, but shall
27 be deemed to have been in full force and effect at the rate of
28 one percent (1%) continuously fronl and after Tf,llv 1, 1,956.
29 Upon the ceasing of the State 'Board of Equaliz#ion to perform
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the functions incident to tlle,i!.ilininistr!l>t:;i.on. and operation of the
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taxes imposed by this ordinance, the pr:ovisions of Ordinances
32 NO.2116 and No. 2117 shaU,ag~in 'be in fun force and effect at
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1 the rate of one percent (1%). Nothing in this ordinance shall
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be construed as relieving any person of the obligation to pay to
the City of San Bernardino any sales or use tax accrued and
owing by reason of the provisions of Ordinances No. 2116 and
No. 2117 in force and effect pr ior to and including June 30, 1956 .
SECTION NINE: PENALTIES. Any person violating any of
7 the provisions of this ordinance shall be deemed guilty of a mis-
8 demeanor, and upon conviction thereof shall be punishable by a
9 fine of not more than $500.00 or by imprisonment for a period of
10 not more than six (6) months, or by both such fine and imprison-
11 ment.
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SECTION TEN: SEVERABILITY. If any section, subsection.
1:3 sentence, clause, phrase or portion of this ordinance, including
14 but not limited to any exemption, is for any reason held to be
15 invalid or unconstitutional by the decision of any court of com-
16 petent Jurisdiction, such decision shall not affect the validity
17 of the remaining portions of this ordinance. The Mayor and Com-
18 mon Council of the City of San Bernardino hereby declare that
19 they would have adopted this ordinance and .each section. sub-
20 section. sentence. clause. phrase or portion thereof. irrespect-
21 iveof the fact that anyone or more sections, subsections. sen-
22 tences, clauses. phrases or portions be declared invalid or un-
2:3 constitutional.
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SECTION ELEVEN: EFFECTlYE DATE. This ordinance shall
take effect on the 1st day of Ju1v . 1956.
SECTION TWELVE:. Ordinance Ne.< 1't.63 of the City of San
27 Bernardino is hereby 'repealedp< ef,fecti.ve, July 1, 1956.
28 I HEREBY CERTIFY th,at the fore~oingordinance was duly
29 adopted by the Mayor an4 Common Council of ,the, City of San Ber-
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nardino
day of
l1!eeting thereof held on the c2 /47
, 1956, by the following vote, to wit:
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day of
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AYES:G:/~~dKJ ~4~#~~~.~~A-/
NOES:~cL--' v ABSENT:fihtL-
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City Clerk
I h~reby approve the foregoing ordinance this ~~~
~ . 1956;
12 Approved as to form:
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FILED
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City Attorney , . /
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MAY ~ 3 'J~5b
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