Ordinance 1183Ordinance No. 1183
New Series
AN ORDINANCE OF THE CITY OF
ALAMEDA, IMPOSING A CITY
SALES AND USE TAX; PROVIDING
FOR THE PERFORMANCE BY THE
STATE BOARD OF EQUALIZATION
OF ALL FUNCTIONS INCIDENT TO
THE ADMINISTRATION, OPERA-
TION AND COLLECTION OF THE
SALES AND USE TAX HEREBY
IMPOSED; SUSPENDING THE PRO-
VISIONS OF ORDNANCES NOS
995, N.&, 996, N.S., 1042, N.S., 1090:
N.S., 1093, N,S., 1101, N.S., 1160, NS
DURING SUCH TIME AS THIS
ORDINANCE IS OPERATIVE; AND
PROVIDING PENALTIES FOR VIO-
LATIONS THEREOF.
BE IT ORDAINED BY THE COUN-
CIL OF THE CITY OF ALAMEDA:
SECTION 1. Short Title. This ordi-
nance shall be known as the Uniform
Local Sales and Use Tax Ordinance
of the City of Alameda.
SECTION 2. Purpose. The City Coun-
cil of the City of Alameda hereby de-
clares that this ordinance is adopted
to achieve the following, among other,
purposes, and directs that the provi-
sions hereof be interpreted in order
to accomplish those purposes:
(a) To adopt a sales and use tax or-
dinance which complies with the re-
quirements and limitations contained
in Part 1.5 of Division 2 of the Reve-
nue and Taxation Code of the State
of California:
(b) To adopt a sales and use tax or-
dinance which incorporates provisions
identical to those of the Sales and Use
Tax Law of the State of California
insofar as those provisions are not in-
consistent with the requirements and
limitations contained in Part 1.5 of
Division 2 of the said Revenue and
Taxation Code;
(e) To adopt a sales and use tax or-
dinance which imposes a 95/100 of 1%
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
practical to, and requires the least pos-
sible deviation from, the existing stat-
utory and administrative procedures
followed by the State Board of Equali-
zation in administering and collecting
the California State Sales and Use
Taxes;
(d) To adopt a sales and use tax or-
dinance which can be administered in
a manner that will, to the degree pos-
sible consistent with the provisions of
Part 1.5 of Division 2 of the said Reve-
nue 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;
(e) To adopt a sales and use tax or-
dinance which can be administered in
a manner that will include the receipts
of particular sales from the measure
of the sales tax imposed by this City
which have been included in the meas-
ure 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 per-
sonal 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
sale: and use tax ordinance enacted
under the provisions of Part 1.5 of
Division 2 of the said Revenue and
Taxation Code.
SECTION 3. Operative Date. Contract
With fate. This ordinance shall be-
come operative on July 1, 1956, and
prior thereto this City shall contract
with the State this of Equalization
to perform all functions incident to
the administration 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 July 1, 1956, this ordinance
shall not be operative until the first
day of the first calendar quarter
following the execution of such a con-
tract by the City and by the State
Board of Equalization, provided furth-
er, that this ordinance shall not be-
come operative prior to the operative
date of the Uniform Local Sales and
Use Tax Ordinance of the County of
Alameda.
SECTION 4. Sales and Use Tax.
Articles 1 and 2 of Chapter 10, Title
III, Part L of the Alameda Municipal
Code are hereby repealed; and the
following sections, to be designated
Article 1, shall be inserted in their
place and stead.
Article 1.
See. 3-1011. (a) (1) For the privilege
of selling tangible personal property
at retail, a tax is hereby imposed upon
all retailers in the City at the rate of
95/100 of 1% of the gross receipts of
the retailer from the sale of all
tangible personal property sold at re-
tail in the City of Alameda on and
after the operative date of this ordi-
nance.
(2) For the purpose of this ordinance,
all retail sales shall be presumed to
have been consumated at the place
of business of the retailer unless the
tangible personal property sold is de-
livered 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. Delivery
charges shall be included in the gross
receipts by which the tax is measured,
regardless of the place to which de-
livery is made, when such charges are
included in the measure of the sales
or use tax imposed by the State of
California. In the event a retailer has
no permanent place of business in the
State of California, or has more than
one place of business, the place or
places at which retail sales are consu-
mated shall be as determined under
rules and regulations proscribed and
adopted by the Board of Equalization.
(b) (1) Except as hereinafter pro-
vided, and except insofar as they are
inconsistent with the provisions of Part
1.5 of Division 2 of the said Revenue
and Taxation Code, all of the provi-
sions of Part 1 of Division 2 of said
Code, as amended and in force and
effect on July 1, 1956, applicable to
sales taxes are hereby adopted and
made a part of this section as though
fully set forth herein.
(2) Wherever, and to the extent that,
Alameda i Ordinances New Series
.T (.ordinance No. 1183
in Part 1 of Division 2 of the said
Revenue and Taxation Code, the Stale
of California is' named or referred to
as the taxing agency, the City of Ala-
meda shall be ' substituted therefor.
Nothing in this subdivision 'shall be
deemed to require the substitution of
the name of the City of Alameda for
the word "State" when that word is
used as part of the title of the State
Controller, 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 per-
forming the functions 'incident to the
administration - or ; operation of this
ordinance; and neither 'shall - the "sub-
stitution be deemed to have been made
in those sections, including, but not
necessarily limited to; sections 'refer-
ring to the exterior boundaries of the
State ;of::California, where the result
of the substitution would be to pro-
vide an exemption from this tax with
respect to certain gross receipts; which
would:. not : otherwise be exempt from
this tax while those 'gross xeceipt:,
remain subject to tax by the State
finder; the provisions of Part 1 or Divi-
sion 2 of the fsaid Revenue and ':Taxa-
tion 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 5 naive of
the City shall- not be substituted for
that of the State in Sections' 6701,'6702
(except; in the last sentence thereof),
6,.717; 6715, 6737, '6797 and 6828 of the
said Revenue and Taxation Code as
ad -rated:
(3) If a seller's permit has been
issued to a retailer under Section 6068
of the said = Revenue and :Taxation
Code. an "additional seller's = permit
shall not be required by reason of this
se0 ion.
/4t There shall be excluded from the
gross receipts by which the 'tax ..is
m -fa ;used :
(i) ` The amount of any sales or
use tax imposed by the State of
California upon a retailer or con-
sumer. -
(ii) ' Receipts from the sale of
tangible personal property upon
which) a sales or use tax has 'be-
come due by reason of the same
transaction to any other city and '
county, county other than the
county in which this city is located,
or city in this State under a= sales"
or use tax' ordinance - enacted by
that city and county; county' other
than the county in which this city
is located, or city in this State in
accordance with Part 1.5 of' Divi-
sion '2 of the said SRevenue and
Taxation Code.
(iii) ' Receipts from sales to
operators of - common carrier and
waterborne ,vessels of property to
be used or consumed in the opera-
tion of such common carriers or
waterborne vessels principally; out-
side of this City.
Sec. 3 -1012. Use Tax. (a) An excise
tax is hereby imposed on the storage,
use or other consumption in the City
of Alameda of tangible personal prop-
erty purchased from any retailer on
or after the operative date of this
ordinance, for storage, use or other
consumption > in the city at the rate
of 95/100 of 1% of the sales price of
Une 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.
(b) (1) Except as 'hereinafter pro -
vided, and except insofar as they are
inconsistent with the provisions of Part
1.5 of Division 2 of` the 'said Revenue
and Taxation Code, all of the provi-
sions of Part 1 of Division 2 of said
Code; as - amended and in force and
effect on July 1, 1956, applicable to
use taxes are hereby adopted and
made a part of this section as though
fully set forth herein.
(2) Wherever, and to the extent that,
in Part 1 of Division 2 of the said
Revenue and Taxation Code the State
of California' is named or referred to
as the ,taxing ; agency; the City of
Alameda shall be substituted therefor.
lotning. in - this `.subdivision :shall . be
deemed: to require the substitution' of
the name of the City of 'Alameda for
the word "State"' when that word is
used as part of the title of the State
Controller, the State Treasurer, the
State Board of Control, the State
Board of Equalization, or the name
of the State Treasury,: or of the Con-
stitution 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 Equaliza-
tion in performing the functions` inci-
dent 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 limited to, sections
referring to the exterior boundaries of
the State of California,' where the re-
sult of the substitution would be to
provide an exemption from this tax
with respect to certain storage, use or
other consumption of tangible 'per-
sonal property which would not other-
wise be exempt from this tax 'while
such storage, use or other consump-
tion remains subject to tax by the
State under the provisions of Part I
of Division 2 of the said Revenue and
Taxation Code;; or to impose this tax
with respect to certain storage, use
or other consumption of tangible per-
sonal property .which would not be
subject to tax by the State under
the said provisions of that Code; and
iii - 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,
6797 and 6828 of the said Revenue and
Taxation Code as adopted.
(3) There shall be exempt from the
tax due under this section:
(i) -The amount of any sales or
use tax imposed by the State of
California upon a- retailer or con-
sumer.
(ii) The storage, use or other con-
sumption of tangible personal prop -
erty; the gross receipts from the