HomeMy WebLinkAbout1258No . 1~~ $ ~__.~__.
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AN ORDINANCE TO AMEND THE BUTTE COUNTY CODE
RE COUNTY UNIFORM LOCAL SALES AND USE TAX ORDINANCE
{ORDINANCE N0. 564 and 731)
The Board of Supervisors of the County of Butte DO ORDAIN
II as follows:
Section 1. Section 21-2 of the Butte County Code is
amended to read as follows:
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'rSec. 21-2. PURPOSE OF ARTICLE.
The Board of Supervisors of the County hereby
'~ declares that this article is adopted to achieve the following,
among other purposes, and directs that the provisions hereof be
interpreted in order to accomplish those purposes:
{a) Ta adopt sales and use tax provisions
which comply with the requirements and limitations contained in
Part 1,5 of Division 2 of the Revenue and Taxation Code of the
state.
{b) To adopt sales and use tax provisions
which incorporate provisions identical to those of the sales
and use tax law of the state insofar as those provisions are not
inconsistent with the requirements and limitations contained in
Part 1.5 of Division 2 of the State Revenue and Taxation Code.
(c) To adopt a sales and use tax ordinance
which imposes a one and one-quarter percent (14°!0) tax and pro
vides 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
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~ procedures followed by the State Board of Equalization in ad-
2~ ministering and collecting the California State Sales and Use
3 Taxes .
4' {d) To adapt sales and use tax provisions
~ which can be administered in a manner that will to the degree
g possible, be consistent with the provisions of Part 1.5 of
7 Division 2 of the State Revenue and Taxation Code, minimize the
g cast of collecting county sales and use taxes and at the same
g time minimize the burden of record keeping upon persons subject
14: to taxation under the provisions of this article."
I1' Section 2. Section 21-5 of the Butte County Code is
12 amended to read as follows:
13 "Sec. 21.-8. SALES TAX - IMPOSED; RATE.
~4 For the privilege of selling tangible personal
~5. property at retail a tax is hereby imposed upon all retailers
16 in the County at the rate of one percent (1°/0) of the gross
1']' receipts of the retailer from the sale of all tangible personal
Ig property sold at retail in the County of Butte on and after
fig' January 1, 1957 to and including June 30, 1972, and at the rate
24 of one and one-quarter percent {14P/o} thereafter."
2I Section 3. Section 21--12 of the Butte County Code is
22 amended to read as f allows:
23 "Sec a 21-12 . SAME -ADDITIONAL SELLER' S PERMIT
NOT REQUIRED.
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2g If a seller's permit has been, issued to a retailer
2g 'under Section 6467 of the Revenue and Taxation Cade, an additional
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1 seller's permit shall not be required by reason of this section."
2' Section 4. Section 21-13 of the Butte County Code is
3' amended to read as follows:
4 "Sec. 21-13. SAME - EXCLUSIONS FROM GROSS RECEIPTS.
5 There shall be excluded from the gross receipts
g by which the tax is measured:
7 (i) The amount of any sales or use tax
g impased by the State of California upon a retailer or consumer.
g (ii ) Eighty percent {$0°/0) of the gross
lfl receipts from the sale of property to operators of common carriers
11 and waterborne vessels to be used or consumed in the operation
12 of such common carriers or waterborne vessels principally outside
13 of this County."
14 Section 5. Section 21-14 of the Butte County Code is
15 amended to read as follows:
16 "Sec. 21-14, USE TAX - IMPOSED; RATE; DELIVERY
CHARGES INCLUDED
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An excise tax is hereby imposed on the storage,
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use or other consumption in-the County of Butte of tangible
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20 personal property purchased from any retailer on or after
21 January 1, 1957, i:or storage, use or other consumption in the
22 County at the rate of one percent {1°/0} of the sales price of
23 the property to and. including June 30, 1972, and at the rate of
24 one and one-quarter percent (1~P/o} thereafter. The sales price
25 shall include delivery charges when such charges are subject to
2s State sales ar use tax regardless of the place to which delivery
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1 is made.'r
2 Section 6, Section 21=17 of the Butte County Code is
3 amended to read as follows:
4 ` "Sec . 21-17 . SAME - ~EMPTIO~~I S .
5 There shall be exempt from the use tax due:
6 (i} The amount of any sales or use tax
7 imposed by the state upon a retailer ar consumer.
8 (ii} The storage or use of tangible personal
g property in the transportation or transmission of persons,
~,~ property, or communications or in the generation, transmission
1Z or distri.butirnof electricity or in the manufacture, transmission
12 or distribution of gas in .intrastate, interstate or foreign
~,3 commerce by public utilities which are regulated by the Public
14 Utilities Commission of the stated
15 (iii)- Provided, however, that the storage ar
16: use of tangible personal property in the transportation or
1.7 transmission of persons, property, or communications or in the
~,g generation, transmission or distribution of electricity or in the
i9 manufacture, transmission or distribution of gas in intrastate,
20 interstate or foreign commerce by public utilities which are
2;i regulated by the Public Utilities Commission of the State of
22 California shall be exempt from eighty percent (80°/0) of the tax
23 due under this section."
24 Section 7. Section 21~-17.5 is added to the Butte County
2g Code to read as follows:
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"'Section 21-17.5.
This Article may be made inoperative not less than
60 days, but nat earlier than the first day of the calendar
quarter, fallowing the County's lack of compliance with Article II
(commencing with Section 29530} of Chapter 2 of Division 3 of
Title 3 of the Government Code."
Section 8. This ordinance shall become operative on
July 1, 1972, which is in excess of thirty (30} days from the
date of passage, it sha11 be published with the names of the
members voting for and against the same, in a newspaper published
in the County of Butte, State of California.
PASSED AND ADOPTED by the Board of Supervisors of the
County of Butte, State of California, this 11th day of _ April ,
1972, by the following vote:
AYES: Supervisors Maxon, McKillop, Reynolds and Acting
Chairman Madigan
NOES: None
ABSENT: Chairman Gilma n
NOT VOTING; Nane
ATTEST:
CLARK A. NELSON, County Clerk
and ex-officio Clerk of the Board
By