Ordinance No. 841
ORDINANt~ NO.
841
AN ORDINANCE IMPOSING A SALES AND USE TAX TO BE
ADMINISTERED BY THE STATE BOARD OF EQUALIZATION
AND PROVIDING PENALTIES FOR VIOLATIONS
The City Counci I of the City of
VERNON
does ordain as follows:
Section 1. SHORT TITLE. This ordinance shall be known as the Uniform local Sales and Use Tax Ordinance.
Section 2. RATE. The rate of sales tax and use tax imposed by this ordinance shall be One percent .(1%)
Section 3. OPERATIVE DATE. This ordinance shall be operative on January 1, 1974.
Section 4.
following, among
those purposes:
PURPOSE. The City Counci I hereby declares that this ordinance is adopted to achieve the
other, purposes, and directs that the provisions hereof be interpreted in order to accomplish
(a) To adopt a sales and use tax ordinance which complies with the requirements and limitations
contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;
(b) To adopt a sales and use tax ordinance which 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 1.5 of Division 2 of the Revenue and Taxation Code;
(c) To adopt a sales and use tax ordinance which imposes a tax and provides a measure therefor 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 fQllowed by the State Board of Equalization in administering and collecting 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 consistent with the provisions of Part 1.5 of Division 2 of the 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 provisions of this ordinance.
Section 5. CONTRACT WITH STATE. Prior to the operative date this city shall contract with the State
Board of Equalization to perform all functions incident to the administration and operation of this sales and use
tax ordinance; provided, that if this 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 rather than the first day of the first calendar quarter
following the adoption of this ordinance.
Section 6. SALES TAX. For the privilege of selling tangible personal property at retail a tax is hereby
imposed upon all retailers in the city at the rate stated in Section 2 of the gross receipts of the retailer from the
sale of all tangible personal property sold at retail in this city on and after the operative date.
Section 7. PLACE OF SALE. For the purposes of this ordinance, 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.
BT-527-A REV. 1 (8-73)
- 1 -
Section 8. USE TAX. An excise tax is her~by imposed o~ the storage, use or other consumption in this city
of tangib Ie personal property purchased from any reta i ler on' and after the operat ive date for storage, use or other
consumption in this city at the rate stated in Section 2 of the sales price of the property. The sales price shall
inc lude de I ivery charges when such charges are sub ject to State sa Ie s or use tax regard les s of the p lace to wh ich
delivery is made.
Section 9. ADOPTION OF PROVISIONS OF STATE LAW. Except as otherwise provided in this ordinance
and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxa-
tion Code, all of the provisions of Part 1 of Division 2 of the Reven'Ueand Taxation Code are hereby adopted and
made a part of this ordinance as though fully set forth herein.
Section 10. LIMITATIONS ON ADOPTION OF STATE LAW. In adopting the provisions of Part 1 of Division
2 of the Revenue and Taxation Code, wherever the State of California is named or referred to as the taxing agency,
the name of this City shall be substituted therefor. The substitution, however, shall not be made when the word
"State" is used a s part of the tit Ie of the State Controller, the State Treasurer, The State Board of Contro I, the
State Board of Equalization, the State Treasury, or the Constitution of the State of California; the substitution
shall not be made 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; the substitution shall not be made 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 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 Revenue and Taxation Code, or to 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
provisions of that Code; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence
thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code; and the substitution shall not be made
for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 or in the definition
of that phrase in Section 6203.
Section 11. PERMIT NOT REQUIRED. If a seller's permit has been issued to a retai ler under Section 6067
of the Revenue and Taxation Code, an additional seller's permit shall not be required by this ordinance.
Section 12. EXCLUSIONS AND EXEMPTIONS. There shall be excluded from the measure of tax:
(a) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.
(b) The storage, use or other consumption of tangible personal property, the gross receipts from the
sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with
Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this State.
(c) The gross receipts from sales to, and the storage, use or other consumption of property purchased
by, operators of common carriers and waterborne vessels to be used or consumed in the operation of such
common carriers or waterborne vessel~ principally outside this city.
(d) The storage or use of tangible personal property in the transportation or transmission of persons,
property or communications, or in the generation, transmission or distribution of electricity or in the manu-
facture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public uti lities
which are regulated by the Public Utilities Commission of the State of California.
Section 13. EXCLUSIONS AND EXEMPTIONS.
(a) The amount subject to tax shall not include any sales or use tax imposed by the State of California
upon a reta i ler or cons umer.
BT-S27-A REV. 1 (8-73)
- 2 -
(b) The storage, use, or other consumption of tangible personal property, the gross receipts from the
sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with
Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this
State sha II be exempt from the tax due under th is ord i nance.
(c) There are exempted from the computation of the amount of the sales tax the gross receipts from the
sale of tangible personal property to operators of waterborne vessels to be used or consumed principally
outside the city in which the sale is made and directly and exclusively in the carriage of persons or property
in such vessels for commercial purposes.
(d) The storage, use, or other consumption of tangible personal property purchased by operators of
waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of
persons or property of such vessels for commercial purpose~ is exempted from the use tax.
(e) There are exempted from the computation of the amo~nt of the sales tax the gross receipts from
. the sale of tangible personal property to operators of-aircraft to be used or consumed principally outside the
city in' which the sale is made and directly and ~exclusively in the~ use of such aircraft as common carriers
of 'persons or property under the authority of the laws of this state,. the United States, or any foreign
government.
(f) In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation
Code the storage, use, or oth~r consl,lmption of tangible personal property purchased qy operators of a.ircraft
and used or consumed by such.'operators directly a.nd excl~sivelyin t,he use of such aircraft as common
carriers of persons or'property for hire or compensation under 0 certificate of public convenience and neces-
sity issued pursuant to the lay,os, of this state, the United States, or any foreign government is exempted
from the use ta'x.
Sec.tion 14. APPLICATION OF PROVISIONS ~ELATING TO EXCLUSIONS AND EXEMPTIONS.
(a) Se.ction 13 ofthi's or.dinance" sh{dl become operative on January 1 st of the year following the year
in which the' State Board of Equalization adopts an assessment ratio for state-assessed property which is
identical to the ratio which .is required for loca I assessments by Section 401 of the Revenue and Taxation
Code, at which time Section 12 of this ordinance shall bec?me inoperative.
(b) In the event that Section 13 of this ordinance becomes operative and the State Board of Equaliza-
tion subsequently adopts an assessment ratio for the state-assessed property which is higher than the ratio
which is required for local assessments by Section 401 of the Revenue and Taxation Code, Section 12 of
this ordinance shall become operative on the first day of the month next following the month in which such
higher ratio is adopted. at which time Section 13 of this ordinance shall be inoperative until the first day of
the month following the month in which the Board again adopts an assessment ratio for state-assessed
property which is identical to the ratio required for local assessments by Section 401 of the Revenue and
Taxation Code, at which time Section 13 shall again become operative and Section 12 shall become inopera.
tive.
Section 15. AMENDMENTS. All subsequent amendments of the Revenue and Taxation Code 'which relate to
the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of'the Revenue and Ta"xation Code
shall automatically become a part of this ordinance.
Section 16. ENJOINING COLLECTION FORBIDDEN. No injunction or writ of mandate or other legal or
equitable process shall issue in any suit, action or proceeding in any court against the State or this City, or
against any officer of the State or this City, to prevent or enjoin the collection under this ordinance, or Part 1.5 of
Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.
BT-527.A REV. 1 (8-73)
. 3.
. ' Section 17. PENALTIES. Any person vio~ating any o(the provisions of this ordinance shall be deemed
guilty ~f a misdemeanor, and upon conviction thereof shoH be punishable by a fine of not more than $500.00 or by
imprisonment for a period Qf not more than six mOAths, or by both such fine and imprisonment.
Section 18. SEVERABILITY. If any provis.ion of this ordinance or the appl.icatian thereof to any peF,son or
circumstance is held invalid, the remainder of the ordinance and the qRPlication of such provision to other persons
or cirC;l./mstances shal'l not be affected thereby.
Section 19. REPEALS. Ordinan.ce No. 690 , as amended by Ordinance No. 739
is hereby repealed; provided, however, that SOld ordinance, as amen(!ed, shall remain applicable for the purposes
of the qdministration of said ordinance and the impositi.on of and the collection of tax with respect to the sal:es of,
and the storage, I./se, or other consumption of tangible personal.property prior to January 1, 1974, the making of
refunds, effecting credits, the disposition of monies collected, and tor the commencement or continuance of any
action, or proceeding under said ordinance.
Section 20. THIS ORDINANCE shall constitute an Amendment to Chapter
20 of the Code of the City of Vernon, California, 1959, and said Chapter
20 in its present form is hereby repealed. Said Char.ter 20 shall consist
of this Ordinance preceded by the words "Section 20. J in front of each
Section as set forth in this Ordinance.
Section 21. There being no newspaper printed, published or circulated
in the City of Vernon, the City Clerk of the City of Vernon is hereby
directed to certify to the passage of this Ordinance and shall post the
same or cause the same to be posted in three (3) of the most public places
in the City of Vernon, to wit: the northwest corner of 38th Street and
Santa Fe Avenue; the northeast corner of Leonis Boulevard and Pacific
Boulevard; and on the bulletin board in the lobby of the City Hall of said
City located at 4305 Santa Fe Avenue, all in the City of Vernon, County of
Los Angeles, State of California; that this Ordinance shall be in full force
and effect thirty (30) days from and after the final passage of the same.
ADOPTED AND APPROVED this l8tiay of October , 1973.
~
-~ '
F. '. ZIEMER, City Clerk
=====lb==~i"=P~f~ . '''',.
By :ffi;'h'''..L c'C:;;;5f/:/flltl
L onis C. Mal urg,
Ma or Pro Tempore
BT -527.A REV. 1 (8.73)
- 4 -
1
2
:31
STATE OF CALIFORNIA )
) ss.
COUNTY OF LOS ANGELES )
4
I, F. A. ZIEMER, City Clerk of the City of Vernon, do
841
5 hereby certify that the foregoing Ordinance, being Ordinance No.
61
, was duly and regularly introduced at a regular meeting
7 of the City Council of the City of Vernon, held on October 2,
. I
8'
1973
, and thereafter finally adopted at a regular meeting
, by the
9 of said City Council held on October l8, 1973
11
10 following vote:
121
1:3
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
AYES: Councilmen:
NOES: Councilmen:
ABSENT: Councilmen:
Malburg, Tavernelli, Ybarra
None
Anderson, Furlong
~
. . .~:~ity
Clerk
25
26
27
28
29
30
31
32
1
2
AFFIDAVIT OF' POSTING
3 STATE OF CAL IFORNIA )
)
4 COUNTY OF LOS ANGELES ) ss.
)
5 CITY OF VERNON )
6
7 I, F. A. ZIEMER, City Clerk of the City of Vernon, do
8 I hereby certify that I did, on the 19th day of October
9 19~, post three (3) copies of ORDINANCE NO. 841
10
, one in each of the following
11 places, to wit: At the northwest corner of 38th Street and Santa
12 Fe Avenue, at the northeast corner of Leonis Boulevard and Pacific
13 Boulevard, and on the bulletin board in the lobby of the City Hall
14 of the City of Vernon, located at 4305 Santa Fe Avenue, all in
15 said City, there being no newspaper of general circulation printed
16 and published in the City of Vernon.
17
18
19
20
21
22
23
October
19 73 .
19th
Signed this
day of
F~~tY Clerk
Subscribed and sworn to before me
this 19TH day of OCTOBER , 1913--.
,\0:::~' ') - - h/)
/ ?,::f;; "/,~/? ?i J/:/:-~;:;:: / ---
~ /~~ /,i--t' ~- <---' -c...~-, ~
Notary Public in and for the County of
Los Angeles, State of California.
~ ",-~,.",~",-,:.,,_.o,.,"""<"~"'~_-0'~"~
,...;:ro~", (,~'~~' ' /'\ L SE /\L -- 1
Iy~~ "'~t\ ; t{:( :~'-l 8t!r~rH 1
(~,\;"'~~tn,\{;i .'py ";llfCI?:\I:/ :(,
\\~,,,,':'" ";\111" J
I '~~gi~,/';~"'/ Cii'il_,~!:;:j"Jn ~; ~;l':;':.LA, / ,':(
l~::;,-_';.;:,.=,:::::c:;,:.>':o..:::>_""::7"::'::>"":;'::-~'::_~_~"< ,>_" "_",,i~
430S Santi:! ie Ave., Vet non, CA. S\A..'Jci