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55C - RESO SALES AND USE TAX MEASURE
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55C - RESO SALES AND USE TAX MEASURE
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Last modified
10/9/2018 8:36:06 AM
Creation date
6/28/2018 6:35:41 PM
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City Clerk
Doc Type
Agenda Packet
Agency
City Manager's Office
Item #
55C
Date
7/3/2018
Destruction Year
2023
Document Relationships
65B - SALES TAX
(Related to)
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\Agenda Packets / Staff Reports\City Council (2004 - Present)\2018\06/19/2018
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(5) Retailer Not Exempt from Collection of Use Tax. "A retailer <br />engaged in business in the city" shall also include any retailer of any of the <br />following: vehicles subject to registration pursuant to Chapter 1 <br />(commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft <br />licensed in compliance with Section 21411 of the Public Utilities Code, or <br />undocumented vessels registered under Division 3.5 (commencing with <br />Section 9840) of the Vehicle Code. That retailer shall be required to collect <br />use tax from any purchaser who registers or licenses the vehicle, vessel, or <br />aircraft at an address in the city. <br />(6) Credit Against Use Tax for Transactions Tax Paid Elsewhere. <br />Any person subject to use tax under this chapter may credit against that tax <br />any transactions tax or reimbursement for transactions tax paid to a district <br />imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of <br />Division 2 of the Revenue and Taxation Code with respect to the sale to the <br />person of the property the storage, use or other consumption of which is <br />subject to the use tax. <br />Sec. 35-211. - Adoption of amendments to state law. <br />All amendments subsequent to the effective date of this chapter to <br />Part 1 of division 2 of the Revenue and Taxation Code relating to sales and <br />use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of <br />Division 2 of the Revenue and Taxation Code, and all amendments to Part <br />1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall <br />automatically become a part of this article, provided however, that no such <br />amendment shall operate so as to affect the rate of tax imposed by this <br />article. <br />Sec. 35-212. - Enjoining collection prohibited. <br />No injunction or writ of mandate or other legal or equitable process <br />shall issue in any suit, action, or proceeding in any court against the State <br />or the city, or against any officer of the State or the city, to prevent or enjoin <br />the collection hereunder, or Parts 1.6 of Division 2 of the Revenue and <br />Taxation Code, of any tax or any amount of tax required to be collected. <br />Sec. 35-213. — Termination. <br />The authority set forth in this Article VII to impose a retail transactions <br />and use tax shall continue until such authority is terminated by the voters of <br />the City in the manner provided by law. <br />Sec. 35-214. - Oversight committee. <br />The City Council shall, by resolution establish as citizen oversight <br />committee to act In an advisory role to the City Council In reviewing the annual <br />revenue and expenditures of funds from the tax authorized by this article. The <br />55C-36 <br />
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