Ordinance 10-10ORDINANCE NO. 2010-10
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
EASTVALE, CALIFORNIA, ESTABLISHING A (BRADLEY-BURNS)
SALES AND USE TAX TO BE ADMINISTERED BY THE STATE
BOARD OF EQUALIZATION
THE CITY COUNCIL OF THE CITY OF EASTV ALE 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 imposed by the ordinance shall be 1%.
SECTION 3. OPERATIVE DATE. This ordinance shall be operative on January 1, 2011.
SECTION 4. PURPOSE. The City Council hereby declares that this ordinance is adopted
to achieve the following, among other purposes, and directs that the provisions hereofbe interpreted
in order to accomplish those purposes.
(a) 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;
(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
therefore that can be administered and collected by the State Board ofEqualization in a manner that
adapts itself fully as practicable to, and requires the least possible deviation from the existing
statutory and administrative procedures followed by the State Board ofEqualization 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 ofPart 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 the
ordinance.
SECTION 5. CONTRACT WITH STATE. Upon 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
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with the State Board of Equalization prior to the operative data, 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 herby imposed upon all retailers in the city at the rate started in Section 2 of the gross
receipts ofthe 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 ofbusiness in the State or has
more than one place ofbusiness, 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.
SECTION 8. USE TAX. An excise tax is hereby imposed on the storage, use or other
consumption in this city of tangible personal property purchased from any retailer on and after the
operative data 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 include delivery charges when such charges are
subject to State sales or use tax regardless ofthe place to which 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 ofPart 1.5
of Division 2 of the Revenue and Taxation Code, all of the provisions ofPart 1 of Division of the
Revenue and Taxation Code are hereby adopted and made a part ofthis ordinance as though fully set
forth herein.
SECTION 10. LIMITATIONSONPROVISIONSOFSTATELAW. Inadopting
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 ofthe City ofEastvale shall be
substituted therefore. The substitution, however, shall not be made when the word "State" is used as
part of the title of the State Controller, the State Treasurer, the State Board of Control, 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
ofthe 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
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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 (expect in the
last sentence thereof), 5711, 6715, 6737, or 6826 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. Ifaseller'spermithasbeenissuedtoa
retailer 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.
(a) The amount subject to tax shall not include 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 have been subject to tax under a sales and use tax ordinance enacted
in accordance with the Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and
county, county or city in this State shall be exempt from the tax due under this ordinance.
(c) There are exempted from the computation of the amount of the sales tax the gross
receipts from the sale of tangible 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.
(d) In addition to the exemptions provided in Sections 6368 and 6386.1 ofthe Revenue
and Taxation Code in the storage, use, or other consumption oftangible personal property purchased
by operators of aircraft and used or consumed by such operators directly and exclusively in the use
of such aircraft as common carriers of persons or property for hire or compensation under a
certificate of public convenience and necessity issued pursuant to the laws ofthis state, the United
States, or any foreign government is exempted from the use tax.
SECTION 13. AMENDMENTS. All subsequent amendments ofPart 1 ofDivision
2 of the Revenue and Taxation Code which are not inconsistent with Part 1.5 of Division 2 of the
Revenue and Taxation Code shall automatically become part ofthis ordinance. This ordinance also
shall be deemed to adopt by reference the provisions of Section 7202 to 7203, Inclusive, of the
Revenue and Taxation Code, as now in effect or as later amended, which are required to be included
in this ordinance.
SECTION 14. ENJOININGCOLLECTIONFORBIDDEN. Noinjunctionorwrit
of mandate or other legal or equitable process shall issue in any suit or proceeding in any court
against 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.
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SECTION 15. PENALTIES. Any person violating any of the provisions of this
ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable
by a fine of not more than $1,000.00 or by imprisonment for a period of not
more than six months, or by both such fine and imprisonment.
SECTION 16. SEVERABILITY.
If any provision of this ordinance or the application thereof to any person or circumstances
shall not be affected thereby.
SECTION 17. EFFECTIVE DATE. This ordinance relates to taxes for the usual
and current expenses of the City and shall take effect on January 1, 2011.
SECTION 18. INTENTION TO SUPERSEDE COUNTY ORDINANCES. The
provisions ofthis ordinance are intended to and do supersede any provisions of the Ordinances of
the County of Riverside which cover the same matters as in this Ordinance and which are in effect
pursuant to Ordinance No. 2010-1 of the City.
PASSED, APPROVED AND ADOPTED this 27th day of Octo 10, as follows:
)
Adam Rush, Mayor
Attest: _
~
1 rk cj
Approved as to form:
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STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) §
CITY OF EASTV ALE )
I, Judy L. Haughney, CITY CLERK OF THE CITY OF EASTV ALE, DO
HEREBY CERTIFY that the foregoing Ordinance Number 2010-10 was duly and regularly
adopted by the City Council of the City of Eastvale at a regular meeting held the 27th day of
October, 2010, by the following called vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
RUSH, DEGRANDPRE, HOWELL, BOOTSMA
NONE
WELCH
NONE
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