HomeMy WebLinkAbout73-179. ~~~ .:. ~
WHERFaAS, the County of B~tte by Ordinance No, 1/~08
has amended its sales and use ~tax ordinances as contained in Articl.e
IT, Chapter 21 of the Code of Butte Gounty, in order ~o mee~ the
requirem.ents ot Chapter 1406 (SB 40), Cal.ifornia statutes 1972~ and
Chapter 196 (AS 309), California statutes 1973;
WHERE[~S, said amendments were necessary for the County o~
Butte to continue to receive its Brad~ey-Burns tax revenues;
W~ERF~1S, i.t is a7.so necessary for the County of Butte in
ox~der to continue to receive its Bradley-Burns tax revenues to execute
a.n.ew agreement for the administra~ion of its local sales and use
taxes; and
WHEREAS, various doc~unents cor~.~'irming and xel.atin.g ta the
foxegoing actions must be returned to the State Board of Equalization
by November 1, 1973,
NOW, THEREFORE, ~E TT RESOLVED:
1, That the Chai~man of this board i s hereby authorized to
sa.gn ~ie new agreement for state administration ot local sales amd
use taxeso
2, Tla t the Clerk of this Board is hereby ordered to send
to ~the State Board of Equalization, Local Tax Unit, P,O, Box 1799,
Sacramento, California 95808, attention M~. R. M, Hocking,
Supervising Auditor, the followi.ng materiaJ.s so that they will
reach Mr, Hocking by November 1, 3.973:
Ao Eive certified copies af Article ZI, Chapter 2i
of the Code af Butte Cou.ntyo
B, Five ce~tified copies of Ordinance No. ]lFOS
ameading said 7~rticle,
RESOLU.TION RE ADMINISTRATION OF LOCAL SALES
AND IJSE TAXES
C, Five copies of ~he agre~nent for state adtninistra~ion
pf local sa~es and use taxes? each agreement separately and personally
signe~ by the Chairman of this Board~ and each agreement being
attached to a certi~ied copy of this resoiutian,
PASSED AND ADOP'TED by the Butte County Soard of 'Supervisors
this 30th~ day of october ~ 1973, by the following vofie:
AYES: Supervisor Gilman~ I~add~ Madigan, and Chairmen McKillop
NOES: None
ABSENT o Non,e
NOT VO'~ING: Superviso.r Cameron
r` ~ - ,~
c~. op~ C airman o e
oard of Supervisox~s
ATT~S~:
CLARK A. NELSON, County Clerk
and e~-o~fiCio Clerk of the Board
By~ ~ J - -
20
_.
--... _ :...
~~
_/u.
~i
.
County of ~t=.~~~'
AGREEh1ENT FOR STATE ADMTI~ISTRATIOI` OF LOCAL SALES AND USE TAX~S
To carry ou~ Part 1.5 of Di~ision 2 of the Revenue and Taxation Code and the sales and use rax
ordinance oE the ~ounty hereinabove designated, hereinafter called the County, copy of which
ordinance is at~ached hereto, the Counry and the Scate Baard of Equalization, hereinafter called
the Bnard, do agree as fol.lows:
ARTICLE I
QEFlI~1TIOiVS
Unless the context requires otherwise, wherevee the following teems appear in rhis Agreement they
shali 6e interpreted to mean the following: -
I. "Lacal Taxes" shall mean the sales and use taxes, penalties,~'a'ad ~inreres~c-•imposed by the
County under an ordinance which complies wi~h Par[ 1.5, Division 2, of the Revenue and Taxatian
Code.
2. "Conforming Taxing Jurisdieeion" shali mean arty counry, city, oc city and county of this State
which has adopted a sales and use rax ordinance of the kind described in Part 1.5 of Division 2
of the Revenue and Taxation Code and which has entered into a contract wich the State Board of
Equalization ta perform all func~ions incident to che administration and operation of rhe ordinanre.
3• "Gotinty Ordinance" shaJl, mean the ilniform County Sales and Use Tax Ordinance attached
hereto, as amended from time eo time.
ARTICLE lI
ADMINIST~?ATf~N AND CQLLECTIDN ~F LOCAL 7AX~S
A. Adrninistration. The Board and the County agree E~at tE~e Board shall perform exclusively aIl
functions incident to the administratian and operacion of the County ordinance.
B. Other applica~le laws. The Councy agrees that aII proaisions of law applicable to the admin-
istracion ar~d operation of ~t~e State Sales and Use Tax Law shall be applicable to the admin-
istration and operation of the Coun~y ordinance and chat money coJ.Iecced pucsuant co the Co~nry
ordinance may be deposited in the State Treasury to the credic of the Retail Sales Tax Fur~d and
rnay be drawn from tE~at Fund for the purpose of making re~urads, for the purpose of compensating
and reimbursing the Board and the Secrecary of the Business and Transpor~a~ion Agency pursuant
to Article IV oE this Agreement and for the purpose of cransmizting to the County t`ne amount to
which the CauRty is entitled.
C. Transmittal oE money. Except as orherwise provided }~erein, all locai taxes collecred under the
provisians of the County ordinance sE~all be transmiEZed to the County periodically as promptl~• as
feasibie. Such cransmictals shall be made ac least twice in each calendae quarter. Transmi~tals
may be made by mail or by deposit to che account of the County in a bank in Sacramenta designated
by the County. Separa~e ~ransmitcals may be made of, and separate sta~ements shall be furnished
indicating, the amount attributable to che local taxes which are imposed ac ~he rate of 1 percene and
a~ the rate in excess o€ 1 percenc aRd the amount deducced pursuan< <o Article 1V of this Agreement.
D. Rules. The ~oard shall prescribe and adopc 5uch rules and regulations as in its judgmen~ are
necessary or desirable for ~he administration and opera~ion of the County ordinance and t~e dis-
tributian of the local caxes collecEed ~hereunder.
ST.52$ REV. 4 (8-73}
. . . . . - _ - . ~ {. ~
E. Preference. Unless tf~e p~ayar ~nstructs otherwise and except as~ otherwise provided in this ~
Agreement, the Board shall give no preference in applying money received for sales and ~se taxes" '
owed by a taxpayer bur shall apply a~l monies collec~ed to t~e sarisfaction of rE~e claims~ of the
Stace ar~d the c~aims of ehe Caunty as their interescs appear. .
F. Secueity. The Board agrees that any security which it hereafter requires to be furnished under
t~e State Sales and Use Tax Law will be upon such terms that it also wiil be available for r~e
payment of the claims of thE County for loral raxes o~ing to it as its interest appears. The
Board shail noc be required ta ckiange the terms of any security now held by it az~d the Couney
s.halt not participace in any security now ~eld by the Board.
G. Names of sellers. The Board agrees to Eurnish the names, addresses, account nurnbers, and
the busir~ess classification codes of all sellers E~olding se~lers' permits wi~hin the County.
H. RECards of the Boaed. When requested by resolurion af ~hE Board of Supervisors of the Cour~ty,
t~e $oard shall permit any ciuly authorized officer or employee of the Counry ta examine the sales
aRd use tax records of the Board pertaz~ing ta saIes a~d use taxes collected for the Counry by the
~ioar~ pursuan~ co cnis f~gre~menc, iniormaEion ob[ained by the C;ounty trom cl~e examination of ~he
Board's records shall be used by Che County or~ly for purposes related to tF~e collection of Iacai
sales and use taxes by the Board pursuar~c to this Agreement.
I. Area subject co credit. The County agrees ~hac if the area subject to che county tax, wit6out the
credics for state-administered city saies and use taxes, is increasecE, the Board shall not be required
to give effecC co such change for the purpose of collecting and discri6uring county sales and use
taxes earlier than the first day of the caIendar quarcer whach commences not less than two months
after natice co che Board. The nocice shall include cwo maps of the affeceed area together with the
street addresses of ail property along the new boundary line.
J. Counry Qrdinance. The County agrees that it will nat make its sales and nse tax ordinance
inoperarive except at tE~e end of a calendar quar~er and wili give the Board ae least sixty days'
notice thereof and that i.t will not ma~Ce ics ardinanre operati~e except at che beginning oE a cal-
endar c~uarter.
ARTICLE III
AL~OCATi0~1 0~ 7AX
A. Deficiency determinarion. All local taxes collected as a result of determinations or bilJ.iz~gs
made by the Board, and al1 amounts refunded or credited may be ~iszributed or charged co ~he re-
spective conforming taxing jurisdictions in t}ie same ratio as the taxpayer's self-declared local
tax for ~he period for which tEie determination, billing, refund, or credic applies,
B. A~location. Wh~n the local tax is co.llected frorn or refunded or credited to the Eollow.ing:
(~} Retailers F~aving traveling sellers' permits or certifica~es of authoxicy to collect e~se
tax issued by the Board;
(2) Persons regarded by the Board as retailers pursuant to Section 6p15 of the Revenue and
Taxation Code; ~
(,~) I'ersons for whom no continuing account number was active at the date of payment; or ~
(4) Other re~ailers or purchasers h~ving no permanent pIace of business wi~hin the Srate
as derermined by the Bo~rd;
or when the local tax is collected by way of deduction from, or when a refund of local cax is made
in conjunc~ion with, reEunds of motor vehicle fuef ~icense ~axes, or when local tax is collec~ed and
dirert al[ocation is impraccical, the. Board may distribu~e or charge such Ioeal cax excep~ chat
imposed ar the rare in excess of 1 percenc to all conforming caxing jurisdict~ons in the coun~y in
w}~ich the sale or use occurred using the ratios reflerted by the distributian of taxes collected from
all other taxpayers in that cour~ty. To the ex[ent [hat this cannat he done in a manner consistent
with tlie economic and eEficient performance of t}~e duties of tl~e Board ur-der the Revenue and Tax-
ation Code and rhe provisions of tlais Agreemen~, the Board rnay discribute ar charge such locaI tax
87-528 REV. 4 (8-73) . 2 .
. .. ~ ~ , ~
imposed at the rate of 1 percent ~o aIl conforming taxing jurisdictions of this State using the
rataos ref~ected by the distribution oE ~axes callected from ail orher taxpayers in the State ar~d
may disuibute or charge such local tax imposed at the rate in excess oft ]. percent to a!1 conEorm-
ing counties, including any conforming city and county, in this Sta.te, using che ratio reflec~ed by
' the distri6ution of such taxes imposed ac ~he rate in excess of 1 percenc, which were collected
from aJl o~her taxpayers in the State. .
~, Vehzcles, Vessels, and Aireraft. For che purposes oE alloca~ing local tax wich respect ~o
eehicles rEquired co be registered or zden~i€ied under the Vehicle Code, and with res~ect to
vessels and aircraft, ~he address of the regis~ered owner appearing upon the applica~ion for regis-
tration or identification may be used by the Board in determining thE counry of use. To the
extent ~his cannot be done in a manner consis~ent wi~h the economic and eEficient performance of
the duties of the Board under thE Revenue and Taxation Code and this A,geeeme~~, the Board may
~ailocate tax wi~h respect to such ^ehicles, vessels, and aircraEt in the manner provided in Para-
graph B oE this Article.
ARTICLE IV
COMPENSATlO~
The Counry agrees to pay to t~re Board as the Board's cost of adminis~ering che County ordinance
s~zch amount as is provided for by law. 5uch amounts shal! be deducced from the taxes collected
by the Board Eor the County. The County agrees ta pay to the Secretary oE the Business and
Transpartacion Agency, or ta his successar, as the cost oE his services in administering_ the
responsibiiicies assigned to him in Chapter 4{cammencing with Section 99200) of Part 11 of
Diviszon 10 of the Public L1~ilities Code, such amoun~ as is provided by law. 5uch arr~ount shall
be deducted from ~he por~zon af the cour-cy~ taxes which are impased at ~he rate in excess of
1 percent.
ARTICLE V
MISC~LL.AN~OUS PRDVISIONS
A, Communications. Cammunicatior~s and notices may be sent by first-class United S~ates Mail.
A notificatian is campiete whez~ deposited in che rnail. Com~r-unicatioRS ar~d notices to be sent
to the Board shalJ. be addressed to: ' ~
State Board of Equalization
P.O. Sox ~799
Sacramento, Californza 958Q$
Attention: Executi~e 5ecretary
Cammunications and notices ro be sent ta the County shall be addressed to:
County ~d~ini5trative ~~yicer
.~~" J~tte Countj ~~r~nlinist~~~zon ~1d~.
O~nvi~.le, Cal~forn~a 95~55
r
a-r_~~a RE~. 4 [8-73) " ~
r.
. , ~
B. Terrn. The date of this Agreement is the date on which it is, or was, approved by the. Depart-
ment af Fir~ance or by the DepartEnenc of General Services. The Agreement shall take effecc nn
ehe first day of tf~e calendae quarter next succeeding che date oE such ap~roval; buz in no case
before the operative date oE E~e County ordinance, nor on a day o~her than the first day of a
~ calendar quarter. This Agree~nent shall cantinue until September 30 next following tl~e operative
~ate of the County ordinance, and shall thereafcer be'renewed automa~icaily Erom year to year
unless one oE the parties gives writtez~ notice of termination at least two montEts before the end of
the ter~n. The Board may terminate this Agreement in ti~e manner provided by iaw.
C. Establishment of loca! cransportation fund. The Board and the County agree that ~he County
shail establish a local teansportatian fund in the Councy Treasury and that the County shall
deposit in such Eund a!1 revenues transmitted eo the County by the ~oard, whic~ re~enues are
derived Erom thac portion of ~he loca~ taxes which are a~ a rate in excess of 1 percenc, less an
allocatzan.of ~he cost of the Board's admin.istrative service,s in administering the County ordi-
r, ...r 1 ~ nll~::~~;,,n ~E rha amn,.~nrs r.har2ed by
E1~I]Cf' fi.~3Cc-:1 ~~. ~iiti _ c.~' ::1 ~r._::.:.._. ~..^ ~ ~._ _.~.^. . . ,. . . .
the Secretary of the Business and Transportatio~ Agency as pro~ided by law.
D. The,Caunty agrees to comply with the provisions of Article Ik {commencing with 5ection
29534) of Chapter 2 of Division 3 of Title 3 of tF~e Government Code. ,
E. This Agreement replaces and supersedes t~e Agreement dated i:~C2r:~.bE~' 27, ~~~5~ ~
and amended 2,s s°t Lo~'t"~ ~v1.ot~v~~ heretofore encered into by the Board and the County,
which prior Agreement is heeeby terminated, , ..
,~<~.f ~ rs-~ ar~2~ru.:~en-r aa?~c~ ~rx ~E~ bJ .'.~oarc o~ ~uy~ervisars c~pril
Secan~ ar:~~nc~raex~t autlzor:ized by ~oarc~ o~ S!?~ervisors ~'~~ri~.
~ and a~y~ov~c~ by ata~~ ~~ri1 25, 1c,72.
w~~
~ ~ ~• {
~.
~, .
4, ~95~.
~.~., 7:~72
STATE BOARD OF EQUALIZATION
By
Fxecutive Secretary
C~UNTY OF 3UTT~
B~ (Signature on tF~is linc)
.~clC~~ liCY~I-~~O?]
{Type name here)
Chairman, ~ ~ut~e Cot:xity ~oarcl o~
S~. erv7 sors ~
(Type titfe here) ,
-4-
.. ~ ~ ~ ~ ~. ~ ~ e~~~c c~-- ~ ~/ ~
, ;`/
~ . County o£ ~'~-~~~~?
AGREEMENT FOR STATE ADMINISTRATION OF ~,OCAL 5ALES AND USE TAXE5
To carry out Part 1.5 of Divi.sion 2 of the REVenue and Taxation Code and rhe sales and use tax
ordinance of the ~ounty hereinabo~e designaced, herei~nafter called the County, copy of which
ordinance is attached f~ereto, the County and the Srate Board of Equalization, hereina#tex called
the Board, do agree as fallows:
ARTICLE 1
DEF[NITIDNS
Unless Che context requires otherwise, wherever the following terrns appear in Chis Agreement they
shall be interpreted to mean the following: •
I.. "Local Taxes" shall mean the saJes and use taxes, penaltaes, and interest imposed by thE
County under an ordinance which compl~ies with Part 1.5, Divisioza 2, of the Revertue ~and Taxation
Code.
2. "Conforming Taxing Jurisdiction" st~all mean any caunty, city, or city and county of chis Stare
which has adopted a sales and use tax ordinance of the ~Cind described in Part 1.5 of Division 2
of the Revenue and Taxarian Cade ar~d wE~ich has entered into a contract with the State Board of
E.qualization to perform all fuRCtions incident to the administration and operation of the ardinance.
3. "Connry Ordir~ance" shall mean the Uniform Caunty Sales and Use Tax Ordinance attached
hereto, as amended frotn time to time.
ARTICLE II
ADMINISTRATION AND C~LLECTI01~ OF LOCAL TAX~S
A. Administratian. The ~oard and the County agree that the Board sha11 perform excluszvely all.
functions inc'ident to rhe administracioa and operatior- of the Counry ordinance.
B. Other applicable Iaws. The Caunty agrees that all provisi.ons of Iaw applicable to the admin-
istration aad operation of the State Sales and Use Tax Law shall be applicable to the admin-
istxati,on and operaczon of the Coun~y ordinance and that money collected pursuant to the County
ordinaRCe may be deposited in~ the State~ Txeasury to the credit of the Retail Sales Tax Fund and
may be drawn from that Fund for the purpose of makir-g refunds, for the purpose of compensating
and reimbursing the Board and the Secretary af the Business and Transportatiort Agency pursuant
to Article IV of rE~is Agreement and for the purpose of transmitting to the Counry the amount to
which the County is entitled.
C. Transmitsal o£ money. Except as otherwise provided herein, all local taxes collected under the
provisians of the County ordinance shall be transmitted to rhe County period'zcally as promptly as
feasible. SucE~ transmit~als shall be made at least twire in each calendar quarter. Transmittals
may be made by mail or by deposzt to the accaunt of the County in a bank in Sacramenta designated
by che County. Separate trar~smittals may i~e made of, and separa~e statements shall 6e furnished
ir~dicating, the amount attribucable to the local taxes which are imposed at the rate of 1 percen~ and
at the rate in excess of 1 percent and the amount deducced pursuant to ~rticle IV of this Agreemettt.
D. Rules. TE~e Board shall prescri6e and adopt such rules and regulations as irt its judgment are
r-ecessary or desirabie faf tE~E administration and operatior~ oE the Counry ordinance and the dis-
~ribucion of the Iocai taxes collected thereunder. `
BT-52$ REV. 4 (8-73)
~\ _', ' '
.~E. PreEerence. Uz~less the payor instructs otherwise and except as otherwise pro~i.ded irr"this
Agreement, the Board shall give no preference in applying money received for sa~es and use .taxes
~owed by a taxpa.yer but stzall apply aIl monies collected ta ~he satisfaction of the claims of the
:State and the claims of the C:o:un[y.as their interests appear.
:~: Sec:nrity. The Board agrees t~.at aRy security wh.ich it hereafter requires to be fuxnished ;undec
::fhe State Sales and Use Tax Law will be uparz such terms that it also ~wil! be a~vailable for the
,:payment of the claims of the County for local taxes owing to it as its xnterest appears. ~The
.Board shal! not be required to changE the terms of any security now held by it and the Co.unty
shalJ. noc participate in any secuxi.ty now held by the Board.
G. Narr~es o£ sellers. The Board agrees to furnish the names, addresses., account numbers, .and
the busaness classificati.o~ codes of aII seJ.l.ers holding sellers' permits withzn the County.
:H. Records oE che Board. Whe^ requested by resolution of che Board of Supervisors of the County,
the Board shall permit any duiy authorized afficer or emplayee of tf~e County to examine the :sales
and ase tax records of che Board pertaining to sales and use taxes collected for ~he Caunty =6y the
Board_pursuant to .this Agreement. Information obtained 6y the Counry from the examination of the
:Board's records shall be used by ehE County only for purposes related to the collecti.on o.E local
sales and use taxes .by the Board .p.ursuant to this Agreement.
1. Area subject to.credit. The County agrees tE~at if the area subject to the county tax, without the
.credits for state-administered citysales and use taxes, is increased, the Board shall nat be required
to gz~e effect to s.uch change for the purpose of collecting and distributing county sales and use
taxes earlier chan the Eirst day of the calendar quarter which commences not less than two rr~onths
~afcer notice to the Baard. The .notice shall include two maps of the affected area together with the
streec addresses of all property along the new boundary iine.
J. Coun~y ordinance. The County agrees t~at it will not make its sales an.d use tax ordinance
inoperative excepc at .che end of a.calendar quarter and wi.J.I give the Board at least sixcy days'
nocice thereof and that it will not ma[~e its ardinance opeeative except at the beg~iRning of a caI-
endar quarter.
ARTICLE III
ALLOCATlO~! OF TAX
A. Deficiency determi.nation. All. ].ocal taxes collected as a result of determinations or billings
made by cE~e Board, and all amounts refunded or credited may be disrributed or charged to the re-
spective conforming taxing jurisdictions in the same ratio as the taxpayer's se].f-declared local
tax for the period for whi.ch the determination, billing, refund, or credit applies.
B. Allocation. When the local tax is collected from or refuaded or cred•ited co the following:
(1) Retailers f~aving traveling sellers' permics or certificates of authority to collect use
tax issued by the Board;
{2) Persans regarded by the Board as retai~ers pursuant to Sec~ion 6015 oE the Revenue and
Taxation Code; ~
(3} 17ersons for whom no continuing accounc number was active at tE~e date of payment; or
{4) Other retailers or purchasers having no permanent pJace of business within the State
as determined by the Board;
or when the locat cax is collected by way oE deduccion from, or when a refund o€ local tax is made
in confuncEion with, refune~s of motor vehicle fuel license taxes, or when local tax is collected and
direct aIlocation is impraccicai, the Board may distribute or charge such local tax except that
imposed at the rate in excess of 1 percent to all conforming taxing jurisdictions zn the county zrt
which the saie or use occurred using the ratios reflected by t~e distributian of taxes collected from
all other taxpayers in [hat county. To [he extent that this cannat be done in a manner consistent
wich the economic and efEicient performance of the duties of the Board under the Rever-ue and Tax-
ation Code and the provisi.ons of this Agreement, the Board may distritbute or charge such J.ocal tax
BT-528 REV. 4 (8-73) - 2 -
imposed at che rate of 1 percent ta all conforming taxing jurisdictians oE this State using the
ratios reflected by the distribution of taxes collected from all other taxpayers in the State and
nnay distribute or charge such Iocal cax imposed at the rate in excess of 1 percent to all conform-
ing councies, including any conforming city and county, in this State, usang the ratio reflected by
the distribution nf such taxes imposed at the rate in excess of 1 percent, which were coll.ecred
from all oti~er taxpayers in the State. °
C. Vehicles, Vessels, and Aircraft, ~'or the purposes of allo~atirtg local Cax with respect to
vehicles required to be registered or idenzified under the Vehicle Code, and with respecE ~o
vessels and aircraft, the address of the regisrered owner appearing upo^ the application for regis-
tration or identifica~ion may be used by the Board in derermining ~he county of us~. Ta the
extent this cannot be done in a manner consistent with the economic and efficier~t perEormar-ce of
the duties of the Board ~nder che Re~enue ar~d Taxation Code and this Agreement, the Board may
allocate ~ax wi~h respect to such vehicies, vessels, and aircraft in the manner provided in Para-
graph B of this Article. ~
ARTICLE IV
COMPE~ESATI01~
The County agrees to pay to the Boarci as the Board's cost of administering the County ordinance
such amount as is provided for by law. Such amounts shall be deducted from the taxes collec~ed
by the Board for the County. The Counry agrees to pay to the Secretary af Ehe Business and
Tra~nsportatian Agency, or to, his successor, as the cost of his services in administering_ the
respoasibili~i.es assigr~ed to him in Chapter 4(commencing with 5ection 99200) of Part ll. of
Division 10 oE tE~e PubJic Utilities Code, such amoun~ as is provided by iaw. Such amount shall
be deducted from the portion of the county taxes which are imposed at the rate in excess of
I percent.
ARTICLE V
MISCELLAN~OUS PR4VlSI0N5
A. Communications. Communirations and notices may be sent by Eirst-class Uaited 5tates Mail.
A notification is complete when depositEd in the mail. Communications and notices CO be sent
to the Board shall be addressed to:
, ~ , ~ ~ ~ ~; ~ ~ ~..s ~
~ ~~`' ~'` ~State Board of Equalization
P .'O : ;.Box 1799
Sacra;mento, California 95808
Attention: Executive Secretary
Communications and notices ta be sent to the County shall be addressed to:
Caun~y Admin~strat~.ve Ofiicer
Eu~~e Coun~y adm~n~s~ratiai~. B~.dga
4rovi~ ~e, Ca~.i~orn~.a 3596~
BT-528 R~V. 4 (8-73) " 3 "
B: Term. The date of this Agreement is the date on which i[ is, or was, appro~ed by the Depart-
ment of Finance or by tF~e Depactment of General Services. The Agreement shall take effect on
ti~e first day of the calendar quarter next succeeding the date of such approval, but in no case
before the operative date of tize County ordinance, nor on a day other than the Eirst day of a
calendar quarter. T=his Agreement shall continue until September 3a next following the operaci~ve
date of the County ordinance, and shall thereafter be renewed automatical.ly from year to year
unless or-e oE the parties gives written natice of termination at least two months before ~he end of
rk~e term. The Board may terminate this Agreement in the manner pro~ided by law.
C.. Establishment oE loral transpartatian fund. The Board and the County agree that the County
shall establish a local transportarion fun~ in the Councy Treasury and that the County shall
deposzt in such fund all revenues transmitted to the Counry by the Board, which revenues are
derived from Ehat partion of the Iocal taxes which are at a rate in excess of 1 percent, Iess~an
allocation.of the cost of the Board's adminiscrative servi.ces in administeriag the County or:di-
nance celated co the rate in excess of 1 percent, and less an allocation of the amounts charged.by
ehe Secretary aE the Buszness and Transportation Agency as provided by law.
D. The CounCy agrees to compiy wirh the provisioz~s of Article il (comrnencing with Section
29530) of Chapter 2 of Di~isian 3 of Title 3 oE the Go~ernment Code.
E. `I`his Agreement repiaces an~d supersedes the Agreement dated December 27 ~ 1.9~6~
and amended as Set f0~'~h b.el0~~ heretofore entered into by the Board and the County;
:cv~ich Qrior Agreement is hereby terminated.
~F~.r.st amendmen~ au~hori~ed by ~oard of ~upezv'isors A~r~I. 4, i959.
Second amendment au~horized by Board of Supervi~ors 1~~ri1 11, ~972
anc~ appraved by S-~a~e fapril 25, Z972.
STATE .BOARD OF EQUALIZATION
By Executive Secretory
COi1NTY OF ~UTTE
t ~
- '
. By Signoture ssn th s fine)
~ Jack i~1~Ka.l~.ap .__._
{Type norree here)
C1-~aixman, ~3utte County Board of
Supervisors ._
(7~ype tiife here}
BT-528 REV. 4 (8-73) - 4 -
l , ' ~
.~~ :. ' . . ~ •
' /~ ~ COt111CY Of ~ii~~
,~; ,~ _,
1 . ,
AGREEhiENT FOR STATE ADMI~ISTRATION 0~ LOCAL SALES AND LSE TAXES
To carry out Part 1.5 of Division 2 of the Revenue and Taxation Code and the sales and use tax
, ordinance of the ~ounty hereinabo~e designaced, hereinafter called the County, copy of whzc}~
.~ ordinance is attached hereto, the Caunty anc3 [he State Board of Equaliza~ion, hereinafter called
• the Board, do agree as Eollows:
ARTZCLE I
o~~~~iT~or~s
i1nless the context requires other~vise, wherever the fo].lowing terms appear in this AgrEement they
shall be interpreted to mean the following: -
~. "Loca! Taxes" shall mean the sales and use taxes, penalti~s, and interest imposcd by th~
County under an ordinance which compl•ies with Part 1.5, Divisior~ 2, of tt~e Revenue ~aRd Taxation
Code.
2. "Conforming Taxing Jurisdiction" shall mean any county, city, or city and county of this State
which has adopted a sales and use cax ordinance of the kind described in Part 1..5 of Division 2
of the Re~enue and TaxaEion Code and which has entered in~o a contract with the S~ate Board of
Equalization to perform all functior~s inci.dent to the admir~istration and operataon of the ordinanee.
3. "County Orc~inance" shali mean the Uniform Caunty Sales and Use Tax Ordinance attached
hereto, as arneaded from cime ~o cimc. .
ARTIC~,E II
ADM1iViSTRA~'ION AND COL~~CTION 0~ ~OCAL TAXES
A. Administratian. The Board and the County agree that tli~ Board shali perform exclusiveZy aII
fur~ct~ans incident to the administration and operatioz~ oF the Caunty ordinance.
~
B. Other applicable laws. The Caunty agrees tliat a~I provisions of law appiicable to the admin-
istratian aad aperation of the State Sales and Use Tax Law shall be applicable to the admin-
istratzon and operation of the Caunty ardinance and that money caJ.lected pursuant to ehe Caunty
ordi.nance ma.y be deposz[ed in the 5cate Treasury to the credit of c~e Recaii Sales Tax Fund and
may be drawn from that Furzd for the purpase of ~na~Ci~g refunds, for che purpose of compensating
and reirrabursing tF~e Board and fhe 5ecretary of the Business and Tra~sportarion Age~cy pursuant
to Article IV of this Agreement and for the purpose of transmitting ~o the County the amou~t to
rvhich the County i.s entitled.
C. Transmit~al of maney. Except as otherwise provided ~ereir~, alI local taxes coltecced under the
provisions of ~the County~ nrdinance shall be cransmitted to ~E~e Councy perfodicaily as promptly as
feasible. 5uch transmittals shall be made at least twice in each calendar quarter. Transmittals
may be made by mail ar b}~ deposit ~o the accounc of the County in a bank in Sacramento designated
by the County. Separate transmittals may be made of, and separate SLaTemerlts shall be €~rnished
indicating, the amount atcributable co the local taxes which are ~mpnsed ac ~~e race of 3 percer~t and~
at che race in excess of ~ percent and the amounc deduc~ed pursuant to Article 1V of this Agreement.
D. Rules. The Board shall prescribe and adopt such rules and regula~ians as in irs judgment are
necessary or desirable for the administraczon and opera~ion of che County ordinance ar-d the dis-
tribution oE ~he local taxes collected ~hereunder.
$'f-528 R~V. 4 (8-73)
E. Preference. Unless th ~7yor instructs otherwzs~, ar~d except .. `otherwise provided in~ this `~
` Agreement, the Board shall~g:~e no peeference in ap~lying money rec~:i~ed for sales and use taxes
owed by a taxpayer but sha~i apply alI monies collected to the satisfaction of the c].aims o~ che
S~ace and ~he claims of thE Caunty as their interests appear.
F. Security• The Board agrees that any sece~riry whic~ it herea€ter requires to be furr~ished u~zder
the Stace Sales aRd Use Tax La~v will be upon such terms that it also will be available for the
payment of the c~airc~s o# the County for local taxes owing to it as its interest appears. The
Board shall not be required to change the terms of any security now held by it and the Caunty
sha11 noc participate ir~ any security now held by the Board.
G. Names oE sellers. The Board agrees to f~rnish che names, addcesses, account. num5ers, and
the business classificacion codes of alI seliers holding sellers' permits wizhin the Coun~y.
H. Records of the Board. When requested by resolution of the Board of Supervisors of t~e County,
the Board shall. permit any duly authorized afficer or emplayee of the County ta examiae the sales
and use tax records of the Soard pertaining ~o sales and use taxes col~ected for the Caunty b.y the
Board_pursuant to this Agreement. IRformation obtained by the Counry fco~n the examiaatzon of the
Board's recor~s shall be used by the Caunty only for purposes rElated fo the collection of local
sales ar~d use caxes by the Board pursuanc to ehis Agreement.
I. Area sub~ect to credit. The County agrees that iE the area subject to the county tax, without the
credics for state-administered cicy saies and use taxes, is increased, the Board shall not be requi.red
tv gi~e efFect to such chaage for the pnrpose of coilectirtg and distribu~ing ~ounty sales and use
taxes earizer than~ the first day oE the caler~dar quarter which cammences not less than two rr~ontt~s
aEter notice to the Board. The notice shall include two ziaaps of the affected area together with the
streec addresses of all properry along the rzew boundary line.
•~. Caunty ardinance. ~The County agrees that it will not make its sales and use tax ordinance
ir~operative excepc at th~ end of a caler~dar quarter and will give the Baard at ~east sixty days'
notice chereof and that ~it wi~I not make its ordinance operati~ve except at the beg~i~ning of a caI-
endar quarter.
ARTICLE Ill
ALLOCATIQN 0~' TAX
A. Deficiency determination. All local taxes collected as a result o£ determir-atians or billings
made by the Board, and a11 amounts refunded or credited may be distributed or charged to the re-
spective conforsning caxing jurisdictions in the same ratio as'the taxpayer's seiE-declared lacai
tax for the perzod for which~the determina~ion, billzng, refund, or credit applies.
B. Allacation. When the local tax is colfected fro~n or reEunded or cred~ited to the foIlow.zng:
{i) Retailers having traveling seilers' permits or certiEica~es of authority to collect use
tax isstied by [he Board;
(2) Persor-s regarded by the Board as retailers pursuaz~t to Section 6015 oE the Re~enue and
Taxation Code;
{3) Persons for w1~om no coz~tinuing account nurnber ~vas accive ac the date of paymen~; or
(/~) Other reta:ilers or purchasers having no permanent ptace of husiness within t~e State
as determined hy ~he Baard; ,_
or when ehe local tax is collected by way oE deduction from, or when a refund of local cax is made
in canjunction with, refu~nds of rnocor vehicle fael Iicense taxes, or ~hen local tax is colleceed and
direct allocacion is impracrical, the Board may disteibute or charge such local cax excepc thaz
zmposed at the rate ir~ excess of 1 percent co all conforming taxing jurisdict~ons ~n the counry in
w~icE~ [he sale or use occurred using the ratios reflecred by the distributioa oE taxes collecced from
all other ~axpayers in z~a~ courtty. To the extent that ehis cannot be dorie in a ma~ner cansis~ent
Nit~t the ecor~omic and eEficient performance of ~he duties of the Board under tf~e Revenue and Tax-
ation Code and the pro~isions of tltis Agreement, [he Board may distribute or charge such lo~al tax
;.t
BT-528 R E V. 4(8-73} - 2-
n ~ ~
~ - .
,, . ;
~~ , imposed at the race of I percent ~o a11 conforrning taxit~g jurisdictions of this Stace using the
~ ratios reflected by the distribuzion af taxes collec~ed Erom all other taxpayers in che State and
may distribti~e or charge such local ta~ imposed ac the rate in excess of 1 pErcent ro aIl conform-
ing counfies, incl.uding any conEorrnang city and county, iR this Scace, using the ratio reflecced by
~he distri6ution of $uch taxes irnposed at the race in excess oF 1 percene, which were collected
froEn all ocher taxpayers in the Stace.
C. Vehicles, Vessels, ar~d Aircraft. For the purposes of allocating loca~ eax with respect to
~ehacles required co be registered or idenciEied under the VEhicle Code, and wich respect tn
vessels and aircraft, the address of thE regiscerec~ owner ap~earing upon zhe application for regis-
tratian ar identification rnay be used by the Board in determining the county of LlS~. TO C~lE
extent this cannot be done in a manner cor~sisrent with the economic and eEficien~ performance of
the duties oE che Board undEr rhe Revenue and Taxatian Code and this Agreement, the Board may
-allacate tax wich respeet to such vehicles, vessels, and aircraf~ in the manner provided in Para-
graph B of thls Article. ~ ~
ARTICL~ IV
CDMP~i~SATIOiV
The County agrees to pay ta ~he Baard as che Board's cost of administering the County ordir~ance
such amount as is provaded for by law. Such arnounts shall be deducced from the taxes collected
by the Board for ~he Cauncy, The County agrees ro pay ~o the Secretary of the Business ar~d
Transportation Agency, or to his successor, as the cosc of his ser~ices in adminiseering_ the
responsibili~ies assigr~ed to him in Chapter ~(cornmencing wich Sectian 99200) of Part 11 of
Division 10 af the Pubfic Utitities Code, such amounc as is provided by 1aw. Such amount shaIl
be deducted from ehe portion of ~he count5r taxes which- are impased a~ the .rate. in exces.s af
1, percent. ~
ARTiCLE V
MISC~LLANEOUS PR011IS10I~S ~
A. Communications. Communica~iar~s and notices may be sent by £irst-class United Stazes h1ai1.
A notificatian is complete ~vhen degosited in the mail. Comm~nications and norices to be sent
to the Board sha11 be addressed to: ~ ~
~} ~ 5tate Board af Egua~ization
P .0. Box 1799
Sacramento, Califoenia 95808
Attentzon: Executive Secretary
Communications and noeices to be sent to ~he Counry shall be addressed to:
Cou~~~y ~id~ain~.strative O~~ic~r
~iU.L4U~ ~'.rrJtJ...T3'Lf i~~''il:}.J..~.1St1"r'1. ~3_0~1. ~~C~•
G~.ovi1~.6, Ca~.:~:~or~~:~a 95~~5~
BT-528 REV. 4 (8-73) ~ 3 ,
B. Term, The date oE this °ement is the date on ~vh.ich it is, or ~~, approved by the Depart-
~ ment oE ~'inance ar by the Depaztment of GeneraI Services. T~~e Agreemenc shall take e€fecc an
the first day of the .calendar quarter next succeeding the date ef such appro~~al, but in no case
befare the operative daze af ~the Counry ordinar-ce, nor on a day~ o~her tha~ the ~irst day of a
ca~eadar quarter. TE~is Agreement sl~all contznue untii September 30 next Eollowir~g the operatz~e
date of the Counry ordinance, and shall thereafter be renewed automa~ically frorn year to year
~nless ane oE the parties gives wriften notice of termination at least two monehs 6efore ~he end of
[he term. The Board may ter-ninate this Agreement ir~ the manner pro~~ided by Iaw.
C. Establi5hment of ~ocal trar~spartation fund. The Board and the County agree that tl~e County
shall estahlish a locai ~ranspartation fund iR che County Treasury and that the~ Caunty shall
deposit in such fund aIl revenues rransmicted to the County by tl~e Board, ~vhacEt reve~ues are
derived from that portion af the lacal taxes ~vhich are at a rate in excess of Z percent, less=an
al~ocation.of the casr of the Baard's administrative services in adminiscering che County ordi-
nance relased to the rate in excess of 1 percent, and less an ailocation of ~he amouncs charged by
the Secretary of th,e Business and Traz~sporca~ion Agency as provided by Iaw.
D. The County a~grees to comply with the pra~isions oE Article 11 (commencing with Section
29530) of Chapter 2 af Division 3 of Title 3 of ~he Goverr-rrEent Code.
E. T~i.s Agreement repiaces and supcrsedes t~e Agreecnent dated JeC2t~n~~ 27 a~15a ~
and amended 2.S s~~ ic~~'t5. b~~.a`v~7'%' heretofore entered iRto by the Board and the County,
which prior ,Agreeme~nt is herehy rermin~ated. ~ ~ ~ ~ . ~
»s y~; s~. a:ne:~za~~n-~ a~a.i~~x~rize~ ~~' .~oard ai S~.ae~~rrisors ~p~'~~ 4, ~9~9.
Second ar•. ~.n~r~.~Z~ au~I:ori~~d 'a.y ~oarc~ o~ a~.~~e~~sors ~'~~ ril ~1, ~~7
amd al i;~o~,T~ ~ by ~~a~P ti~r~.~ 25, ~.972.
i hcre~,y cer'i€y fi~ a, ca:, s:~. ~.i:;~.:~,, i.~r
C:C'I::~fii:,?1 ~i:t TO:'tct I:1 , .~.,__ ~'.;i:~s~'~~.
t:'Cii'i£: 14~~:i?'1.:~ .._~~i~: . .. .r,- ;~_.,s.
l~~re~~ r.r.~ -.. a.ri~i~ c::•,~ ,.,... ~_ ~..~:~~-1
35 E'3:^.~'.jJ ~:'::?I C^.ti:.,'.I _~~ .~'l .. ~i:;.Ci'
rz.:rt e: ~ .-._ , ::E.
j l:~,~::~ ~~.. ..:.~- ~~>.. _ .. . , ,., _.. ::fi
is .,~r ~:~ . .: . .. .. .... .. . .. . . ,
-•+•-r~+.... ....7? _C . ~. t.. ..... .:C_!4i
I'.4S ~~~ . /.I'J.
' ~:.. _ :~,' f•~ , . _, .. . ~ • ... r.:, _;t.
....._ i~. 'i:=. ,:li-,. ~ .- .. .- _.. ;~:,..:3
ti•:il;t r.~ :.:~ ~...~ C:.. . ,._ ,s .... . Ti4 :~
~..'$ji C...~.::{:.~ i'.r.a.~,_......_.._._.:i ,}~?i~,
Si~iSi~ ::v~..i:.I r'~ ~~~;......,r`-,.i~Ji~
~' • ~~ ~ ` ~L~ ... ..__----
f .-~--~--------- ------- -- ~- ~ --
~Xv~U4~~4 ~~(.,~'nj~.1~~~~ 1 ~~~~
il ~, T~
U ~ yl ~
~1Ctt8..'f._...---------'----------~-- ~ ~_..__~.Y---
STATE .BOARD OF EQUALIZATiON
~~ ~r v ` ` l~ ~ ~~f
Lr`~ ~ ~2GG-,G
By Execufive Secretary
COUNTY OF ~3vTT~L
= f
~
. By ignaturc on this fine)
J~Cz~ 1.`'~C_'L11.~_O?
^ (T yFe name here)
~ha~rr~~~.~, ~~.~.-~~ Co~u:~~~ ~o~r~. a~
Su~.~rv~_sors
(Type fitfe hete)
BT-528 REV. 4 (8-73) - 4 -
~~~~ys~a~~,~re
,~~ ~, ~-r~ ~~I,P„~.j~~se
/ , f ~~,r+°'••~ e'~P p$"'~' ,~+o _
~'r4 ~+o, (~ e~~~rat'~ ~ _~ -t
..~:~~~ ~p '~y~4k_~~f~j5~,~,
_,d0p}~ a~~~ = ~/~ B y , %- ~i :
. 0911 W ~ Q . YT+ 4 -_ i-i ~.ti
; a~ ~ i~ Y ~,'~}q ~ _,
-a~° f ~ a~?!_.~} .
~ ~.
.o-a,cY'yy~4,,a'A,•,°P o . `~ ~ ~@~ •A~,,~,
+ o
d9'~.~, _ ~a~'~ ~,..sT
°1 ~ J~~'sa~un~a4°~~5. ~~+
~esolufion IVo. 73_179
RESOLUTZON RE ADMItdISTRATTON OF I,OCAL SALES
AND USE TAXES
W~I~EAS, the County of Butte by Ordinance No, u.08 ~
has amended its sales and use tax ordinances as contained in,Articl.e
II, Chapter 21 of the Coc~e of Butfe C~unty~ in order fio meet the•
requirements of Chapter 1406 (SB 90), Califoxnia statutes 1972, and
Chapt~r 196 (A~ 309), California statutes 1973;
WHEREAS, said amendments were necessary for the County of
Bu~te to continue ta receive its Brad~.ey-Burns ~~x revenues;
WHEREAS, it is a~.so necessary for the Cou.nty of Bu.tte in
order to continue to receive its Bradley-Burns tax reven.uES to e.~cecute
a new agreement for the administratio~ o~ its local sa~.es and u.se
ta~es; and
WHEREAS, various c~ocuments cor~irming a.nd relating tn the
foregoing actions must be returned to fihe State Board of Equalization
by November l, 7,973,
NOW, TI~REFORE, BE IT RESOLVED:
Zo That the Chairman of this board i s, hereby authorized to
sign the new agreement for state adminis~ration of 1ocaJ. sales and
use taxes. ~
2a T~ t the Clerk of this Board is hereby ordered to send
to the State Board of Equaliza~ion, T,ocal Tax iJnit, P.Oo Box 1799,
Sacramento, California 95SOS, attenti.on A4r. R. Mo Hoclci.ng,
5upe~visin.g Au.ditor, tha foll.ov,ing materials so th.at they wi7.1
reach Mro Hocki.ng by November 1~ 1973:
~,, Five certified capies of Article IT, Chapter 21
of the Code of But~te County, a ,
B, Five certified copies of Qrdinance No. ].1+0~
ameriding said Article, ^
Ca Five copies of the agreement for state administration
of loca~ sa~es and use taxes, each ag~eement separately and perso.nally
sig~ed by the Chairman ot this Board~ and each agreement bexng
attached to a certified copy of•this resolution,
P,ASSED AND A.DOPTED by th.e Butte County Board of Supervisars
this 30thy day of T OctobeT , 1973' by the following vote:
,A~'ES: S~Zperv3aor Gilman, Ladd, Nfadigan, and Chairman MeKillop
NOE~: None
ABSENT; None •
NOT VOTING: 5uperv~.sor Ca~eron
` , ry,.-.._ .
, C~u~l
c i Iop, ' C airmari 'o '~
oard of Supervisors
A7:TEST:
Ci,ARK ,A . NEL50N, Caunty C7.erk
and ex-offic~o C1erk of the Board
.)
:~y~-~~
7k-1E (=Ji:~GG'I~ir Ii~15;R1.)E,~i;1~1T !S .°1 (lnn~cr;7 CO?l' C)~
, _,
THG O?IGIPdAI. C",1 ~.i_~ :.:•~C.r:~= '...^_.f~2h ~:`.1 TI !1S OFFICc
ATi ~ST: ....___.._..;.....__~ ~°' . ~ I .. . .. ..... . ....__.... 14 ~~
. ., . . . _._...,.::~,~
~:? f~;ci: ,'~. \`_'_~C)i`7 .. .. _.- -;~ ro;.sa
- . ~ .-... •.~ . .. ..,~ COUV7Y
• :3: F... . ..,,~~ ~~ C..L?FOd~JiA, .
` ~
~ !i•y _....____..~ _ ~-. .._.. ._" '"_'~ _.__.- Depu'Y .
Y
2U
~
_ ~I . 0i1~Ii`i~~i?~ •"i~~. 7-4~~
13UT~'l: CGri3TTY U~:JI1vTi;~~dC~ TG ~sl~I~T:~ !~;:TZCL_s ~I, ~CIiAPT :1.7
21 Uc 1.~~L CODL Or .~iJTT'~: COUi;t!'Y !~5 LtIAC£'•yD 13'~ ORllIITHI:v'C~L
564, ~,ttill ~S ~'~I~I;~~~U3D BY Ot.i)Ii~ftil3~~. ;.0~. 731, 1101 E~27Ii
1258, .~~~1TITi.~ll ShL:WS «~1D U3~~ 'Ct'u~:~'S
, ~-
l ~'he :3oard of 5u~ervisors or th~ County of 3utte ~ Olii~tiTi;
~ ~S ~o~.iatirs: ~ -
3 ~ection l. Section 21-13.5 is ad~ed to :article II, Chapter
~ 21 of the Code of Butte County as enacted by Ordinance i~~oo 564,
5 and as amencled by Or~inance I3os. 731, 110]. and 125~, entitled.
8"~ales and Use Taxes", to read:
7 Section 21-13.5. T'hexe sha11 b~ e.;cluded from the
8 gross recei~ts by which the ta~; is measured:
9 (i) 'ilze ar~ount of any sales ox- use ta:c ir,igosed by
ID ~he State of Cal.ifo~nia upon a retailer ox~ consumer.
~~ • (ii) ~~ighty ~ercent C~Or) of the ~ross
12 reCeipts £xom the sale of tan~ible personal prope~~y to operators
~~ of water~iorne'vessels to be used or consumed ~riacipally outside
I`~ the county iri y~:ich. tlze sale is made and directly, and e:~clusively
~5 in the carriage of persons or propertq i~n' suc~. vessels ~or
16 commercial purposeso .
1.7 (iii) '~~:ighi~r gercent (SO%) of the gross recezpts .
28 frum the sale~oF tangible personal ~roperty ~eo operators of aircraf
~9 to be used or consumed pri.nczpally outside the coanty in ~Thicn
2p the sale is made and d:irectly and excl.usively in tl~e use oF s~ch
~~ aircraft as comnon carriers o~ persons or ~,roperty under the
22 au~hority of ~he 1at•rs of this state, the United ~tates, o~ a~.-~y
23 foreign ~overnment.
~4 S~c~ion 20 5~ction 21-17,I is ac~clec~ to said artzcl~ ta rea':
2~ Sectian 21-17.1. `~7iere s1~a11 be e.~~m~t iror~ 'the use
28 tax due:
~
, . _.
__ _._ . . _ _ _. _ ~- ~~ ~
_ ~ : ~`
~
2
3
~
5
e
7
8
9
ia
I1
12
13
14
15
18 I
1.?
18
1.9
zo
21
22
23
24
2.~s
28
(i) :~'he amount of any Isales or use tai: iml~osec? bJ
the ~tate oF Californ:ia u}.~o~ a retailex or consum~r.
(ii) liie s~oraoe, u.se,' or oth~r consum~tion o~
i
tangible ~ersonal property, tkie ~ross recei~ts From the sale o=
k~Ylich have been subj ect ~o sales tax under a sales and use ta~:
ordinance enacted in accordanc~ ~ai~h k'art 1.5 of ;~ivision 2 of ~i1e
Revenue and Taxation Code 3~y any city anci ~ounty, couc~ty, or
~
city in this state, shall be exen~~t ~rom the ~ax due under this
orc~inance. ~'
(iii) I=ravid~d, lzo~aever, that tti~ s~ora~e, us~, or
ather consump~ion o~ tan~ible personal',l~roperty purchased by
o~eratox~s of ~~aterborne vessels a~d useci or consumed by ssch
operators direerly ar~d e~~clu~ively in the carri.a~;e or s~ersons or
pro~»rty in suc~ vessels for commex~cia~ purposes is ei~empt2d fron
~U percent o~' the ta::. ', .
(iv) t~nd provided that ir. ad~'itzon to t~~e e«er.lpti.o
~ravid~d in 5ec~tions 6365 and 6366.1 of tlze ~~av~nue ar,d T~~ation
Code, the stora;e, use, o~ o~her consum~tian of tangible ~exsona7.
~roi~erty Puzchased by~ o~erators of aireraf~ an:I used or consumed by
Isuch operatars dire~tly and exclusively in the use of suctx aircraft
,as cornmo~z carriers of persons or pro~e'rty for hire or compensation
uncler a certiticate o:E pu'olic convenience and necessity issued
~ursuant to ~he laV~s of tk~ais state, thl~,~ Unitsd Sta~ees, or any
fo~: ei; n~ovexnr~ent is er~mpt fr~m 80 ~,~~rcent oi the Ca:z. i
~ection 3. Section 21-3.5 is a',dded ta sai~ art.icle to rea2i:
Section 21-3.5o r',ny perso
2.
su~ject ~o a sales or use
~s
,
,° .
]. ~a;c or required to collect a use ta:c under ttiis ordinance sha11 be
2 entit7.ed to credit ag~inst th~ ~a yment of ta~es aue under this
3 ordinance the amoun~ of sal~s and us~ tax due any city-zn this
4 county, provided that the ci~y sales and us~ tax is levi~d unc'er
8 aIl ordinance includin~ pxovS.sions sui~s~.antially. cvnfarning ~o.the
e proyisions of subdivisian Cl} to (1Q), inclusive, of subsectio~ (i)
7 0~ Section 7202 of i:xze i~evenue and Ta~ation Code, and other .
8 a~~~.icable provisions oF rart 1.5 0£ ~zvision 2 or thet Code.
9 Section 4. 5ection 2I-17.4 is added to said articl.e to read
Zo (a) Sections 2J.-13,5, 2I-.17o1, ancl 21-3.5 oF this
11 article sha1~ become opera~ive on January 1st of the year folloirir~
12 the year in which the 5tate Board of ~;qualization adopts an
I~ assessment ratio ~or statz-assessed praperty ~~hich is identical to
14 the ratio ~rhich zs requirec3 tor loczl assessr~ents by Seetion 401 of.
15 the Pevenue and Ta;;ati~on Gode, at which tine 5cctions 21-13, 21-17,
16 a:~d 21-3 sha17. become inol~er~tive. -
~7 (b) In the event that ~ections 21--13,5, 21-17e1, and
18 21.-Se5 of this~.artic~e become operative ancl the State ~oard or
19 Lqualization subsequentlJ aciopts an assessment ratio for state-
20 assesseu property t~rhich is hz;~~.er than tiie ratio tn~ich is rec~uirec3
2~. for local ass~ssm~n~s by Section ~OI o£ tL1E P.evenue ~n~ Ta:~ation
22 Code, ~zctions 21-13, 21-17, and 2J.-3. sha11 Uecor~e o~erative on ~t-~e
23 ~irst day of the r~o.ntti ne;;.t zolloViin~ tne month in ~ahicii su.ch
2~ hi;her ratio is ado,~ted, at ~?izich time ~ections 21-13.5, 21-17.1,
~~ and 27.-3,5 0~ tlzis ax~icle slzail be :tnoperative antil tl~e":Ea.rst day
~e of the raonrh fo~loti•~in~ the month in z~hich the B~~xd ~~ain adopts a
S
~,
l. assesstn::: t ratio for state-assessed property which is identa.caJ. to
2 the ratio required for ~ocal assessments by 5ection 401 of the
3 12evenue and Ta~ation Code at which time Sections 21-13,5, 21-17.7.,
~ and 2I-3.5 sha11 a~ain become operative and Sections 21-13, 21-17,
5 and 2I-3 sha11 becone inoperative.
e Section 5. 'Tt~.is ordinan.ce sha11 become operatxve on
7,I'anuary ~, 1974 and before the er,pixation of fi~teen day's aFter
8 its passage, it shall. be published with the names of ~he members
9 votino far and a~ainst the same, in a local x~.eZrspaper published in
~Q the County of' Butte, State of Califoxnia.~
11 ~.~5~'~.~D AIdD A~JPTEI? by ~ti~ Butte County ~oard o~ Supervisors
~-2 this 3flth day of Ootober ~ 1973, by the fo1J.o~ain; vote;
13 AY~S: 5upe.rvisora Gilman, L,add, Madigan and Chairman McKi]1op
].4 IdU.~S : None
~.5 ABSL~'i~IT: None ' ~
~8 2,TOT VOTIPdG: Supervisor Camaron /. ' r
a.
17 ;. , i
- 'n P4ci~ 0', C airman o ~ e
~g o rd of Supervisors
19 ATTEST:
2~ CZARIC !~. ~T~..SOTI, County Clerk and
ex-o~ficzo Cler~:. of the ~oard
,Z1 "f~3E FCP,EGOING ENSTRU~!~P?Tr15 A COf;R~CT COPY f
` , TF-lE GR!GINAL O~! i;! ~ Ai :D C~ ~R='rC~.D ~I~3 iHiS OFF3 ;~.
2`~ ~~ ~ ' ° ;"(T£ST : ..................~`.L..._.~...:.._~..~.,......._._,.._.._...._ 19..._ ._.J
m;vrrr u-r; r,•~~ . _... . < r,< < . = ca
23 G~.,'-\i;i{ ~-0. I~iFLS~:J cr ... _.,... ,.: .,. ,_rao rcx~ ,..~ cc~ ;r
or eune, si,:re ee c~~iFe=.run~~
24 .
?, ___• ' ~'~! "~ ~T +-~~,.~~~ -_' . f~n- :r.~
2g U
28
~o
~ - CHAPTER, 21.
' TAXATION 1
Art. I. In General, § 21-1
.Art. II. Sales and Use Taxes, §§ 21-2--21•17
~ Art. III. Real Property Transfer Tax, §~ 21-18~---21-49
Art IV. Assessment Appeals Baard, §§ 21-50-21-56
a~
. ' Article I. In ~eneral.
Sec. 21-1. Assessment, levy and collection oi tases to he in
accordaaice ~v3~;h state'law.
. ~ Assessmen~ of property and levy and colleetion of taxes
in the county shall be as provided by the constitution of the
~ .state and the provisions of the general Iaws of the state
. ' applicable. (Code 1952, § 27.) ~
~ Artieie II. ~ales and ~7se '~axes? .
5ec. 2i-2. Purpose of axticie.
- ~• The board of supervisors of the county hexeby deelares
• that this article is adopted to achieve the following, among
other purposes, and directs Ehat the provisions hereof be in-
terpretecl in oxder to accomplish those purposes:
(a) To adopt saies and use tax provisions which comply
• with the requirements and limitations conta3ned in
Parti 1.5 of Division 2 of the Revenue a,nd Taxatzon
Code of the stat~..
(b) ~o Rdapt sates and iise ~ax provisions ~vhich incorporate
~ provisions identical tp those of the saFes and use tax
law of the state insofar as those provisions are not
.' . I. For state la~v as to taxation generally, see ~i,ev. & Tax. C., § 1
et seq.
2. For staEe ]aw as to sales and use taxes, see Rev, Rc Ta~. C., §
60D1 et seq.
For case holding sales tax ordinance not subject to referendum, see
' Geiger v. Board of Supervisors, 48 Cal. App. 2d 832, 313 P. 2d b45
f1957). •
' .. Supp. 9-72
223
. - ~ . . ~ ,
a`
,
§ 2F-3 BIITTE COUNTY CODE • ~ ~1_g
inconsistent wzth the requirements ~nd limitations con-
tained in Pa~~t 1.5 of Division 2 of the state Revenue
and Taxation Code.
(c) To adopt a sales and use t~ia, ordinance which imposes ~
a one ~.nd one-quarter percent (lr/.~,%) tai and pro-
vides a measure the~efor that can be administered and
eollected by t~ie state board of equaIization in a man-
ner that adapts itself as ii~]Iy as praeticable t~, and
requires the least possible deviation zrom, the existing
statutory and administrative procedures follotved by
the state bonrd of ec~ualization in administering and
enl~P~t~nm +ha (Y.,t f L ~; .., -
. .. ..~. . . v~in ,. 1" ~. .. _, ... . i_..:~Lu.
(d) To adopt sales and use tax provisions ~~~hich can be
administered in a manner that ~vi1T ~o the degree pos-
: sible, be•. eonsistent with the provisions of Part 7..5 of
Division 2 of the state Revenue aud ~'asatian Code,
minimize the eost of collecting county sales and use
taxes and, at : the same time minimize the burden of
record keepfng upon persons subjec~ to taxation under
~he provisions of this astiele. (Ord. No. 564, § 2; 4rd.
. No.1258, § 1, 4-1~-r2_),
Amendment note-Ord. No. I258, § Z, amended § 21-2(c) by pro-
viding far adoption of a sales and use tt~x ordinance imposing J.~i%'o
ta~c.
Sec. 21-3. Credit against payment.
Any person sabject to a sales and use ta:c under thzs article
shaII be entitlec3 to cred'zt against Ehe payrnent of taxes due
under this artic]e the amount of sales and use tax due any
city in tlzis county; provirled, that the city sales and nse
tax is levied tmder a~ ordinance inclu~3ing provisions sub5tan-
tially conforming to the provisions of subcIivisions (1) to
{8), inclt~sive, of subsection (h) of seetion 7202 of the i~,eve-
nue and Tatation Code, and other applfcable provisions of
•Part 1.5 of Division 2 of that Code. (0~•d. No. 564, § 6; Ord.
-J No. 731, § 7.)
' Sec. 21-4. ~njoining collection of fax forbic~den.
No in3unction or writ of niandate or other iegal or ec~ui~able
process sliall issue in azzy suit, aetion, or proceeding in any
224 supp. 4-~2
. ,
~
~'
§ 21-5 ~'AXATION § 21-8
court against the state or this county or against any officer
~ of the state or this county to prevent or enjoin the collection
under this ai~ticle ar Part 1.5 of Division 2 of the state Reve-
nue and Taxation Code of any tax oz any amount o# tax re-
quired to be collected. (Ord. No. 564, § 7.)
Sec. 21-5. ~ffect of xmenclment to state Reventie and T.axa-
f.ion Code.
All amendments of the state Revenue and Taxation Code en-
actea subsequ~n~ to the effective date of this ordinance tivhich
_a~.elate.to..the sales.anrl.t~se~tax..and.lvhich..a~e not:inconsistent
with Part 1.5 of Division 2 of the Revenue and Taxation Code
shall automatically become a part of this article. (Ord. Na.
u64, § 8.)
~ Sec. 21-6. Operative date; contract with state.
T~is article shalI become operative on J'anuary 1, 2957, and
prior thereto th4s caunty shaIl eontzact tivith the state board
~ , .. of equalizaEion to perform all functions incident to the ad-
ministration and operation of these sales and use tax pro-
visions. (Ord. No. 564, § 3.)
' Sec. 21-7. 1Vhen article becoznes inoperative.
, The provisions of tnis article may, by a subseqe~ent ordi-
nance, be macle inoperative not less than sisty (60) days, but
not earlier thaai the first day of the calendar quarter, follow-
. ing an increase by any city within this county of the ra,te
of its sales or use tas above the rate in effect at the tims
this article was enactecl: (Ox•d. No. 564, § 9; Ord. No. 1101,
§ 1, 7-7-7~.)
. .Amendment notc Ord. A7o. 7101, § 1, amended § 21-7 Eo read as set
~ out. I'ormei9y said section pz•ovided, "T1!is artiele shall become in-
. operative on tl~e first day of the £irst calendar quarter which com-
mences more than sixty days fol3owing the date uPon which any city
. within the county increases the rate o£ its sales or use tax above the
rate in effect on January 1, 19b7."
~ Sec. 21-3. Sales t~ex-Im~~osed; rate.
For the privitege of sellizig tangible pexsonal prope~~ty at
retail a tax is hez~eby imposed upon all retailers in the county
. Supp. ~-72
22A.~
. • ~
. • -,
;
,, _
,1
~ § 21-~J SUTTE COUNTY CODE § 21-11
- at the rate o~ one percenf; (Y%) of the gross xeceipts of the
retailer from the sale of all tangibie personal property sold
at retaii in the County oi ~utte on and after ~ant~ary l; 7.957,
to and including June 30, J.972, and at the rate of one and one-
, quarter percent (11/.i,%) thereaftez. (Ord. ATO. 564, §~; Qrc3.
No. ]258, § 2, 4-1I-72.)
. Amendment note-Ord. I~TO. 12b8, § 2, amended § 21-$ by adding "\
'~ ~ thereto "to and inclnding . . . one-quarter percent (11/h%) therea#ter". %
, Sec. 21-9. Sam~-Place of sale; gross reeeipts 4o include cle-
livery eharges.
~'or the purposes of this artiele, all retail sales are consum-
. mated at the place of business oF the retailer nnless the tan-
~ gihle pexsonal ;>roperty sold is delive~:ed by the retailer or
- ,~~ his agent to an out-of-state destination or to a coznmon car-
rier for delivery to an out-of-sta{;e destination. The gxoss re-
ceipts from such sales shall include delivery charges, when
such charges are subject to the state sales and use tax, re-
.~ gardless of the place to ~vhich 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
~ Vrhich the retail sales are consummated shall be determined
undex ruIes and regulations to be prescz•ibed and adopted by
~ the bonrd of equalization. (Ord. No. 564, § 4; Ord. No. 731,
§ 2.}
' Sec. 21-Y0. Same-Related state lativ adopted.
Except as hereinafter provided, and except insofar as they
are inconsistent Svith the provisions• of i'art 1.~ of Division
2 of the l~.eve3itre and Taxtition Code of the state, all of the
~, provisions o£ 1'art 1 of Division 2 of ~ueh Cocle, as amended ;
aiid in force and effeet on ~'anuary 1, ~9a"7, agplicable to sales `
• taxes, are hereby ~dopted and made a part of this section as
-' thotlgh fully set forth herein. (Ord. No. 564, § 4.)
5ee. 21-11. Same-Same--Sahstitution of "co~nty for
"state."
Whenever, and to the eKtent tliat, in Part 1 of Division 2 of
the Itevenue and Taxation Code of the state, the state is named
~ - ~ Supp.4-72
• 224.2
. ..~
` . - . ~
§ 21-12 TA3iATI0N § 21-13
. or referred to as the taxing agency, the county shall be substi-
tuted therefor. ATothing in thzs subilivision shall be deemed to
~ . require the subsEi~u~ion of the name of the county for the
tvord "state" when that ~~ord is used as par~ of the title o£
the state contro]ler, state treasurer, the state board of con-
• trol, the state }~oard of equalization, or the name of the atate
treasnry, or of tlle constitution of the state; nor shall the
~' name of the county be substitu~:ed ior that of the st~te in any
. section when the resnlt of that substitution wou3d require
. action to be taken by or against the connty or any agency
~tiereof, rather than by or agains+. the state board of equaliza-
~ion, in perforrriin~ the fanetions incident to the administra-
tion or operation of this article; ancl neither sha11 the substi-
tutzon be deezned to have been xnade in those sections, in-
~ ~ ctuding, but not necessariIy limiL~d to, seetions referring to
'- the exterior baundaries of th2 state, ~Yhere the reault of the
substitution tivould ba to provide an esemption from ~his tax
ivith respect to certain gross receipts which ~,vould not other-
• - wise be e~eznpt froxn this tax tivhile those gross receipts re-
main subject to tax by the state ui~der the provisions of Part
1 of Division 2 of the Revenue and Taxa~ion Code ; nor to
- ~ irripose this tax witI~ respect to eartain grross zeceipts tvhich
~ would not be subject Eo tas by the state under the provisions
• of that Code; and, in adciition, the name of tlia county shall
not be substituted for that of the state in Seetions 6701,
• 6702, exeept in the last sentence thereof, 671i, 6715, fi73r,
, 6797 ~,nd 6828 cf the Revenue and Taxatio~i Code as adopted.
, (Ord. 1Qo. 554, § 4.) . •
~ Sec. 21-12. ~ame--Ad'ditional sel]er's permit not required.
, If a seller's ~~ermit has been issned fo a retailer undar Sec-
~' tion 6067 of the }3evenue and T~xation Code, an additional
seller's nermit shall not be requirecl bq reason of this section.
~ (Ord. IvTo. 564, § 4; Ord..No. 1255, § 3, 4-11-r2.)
, • Amendment notc Ord. I~o. I258, § 3, arnended § 21-12 by changing
"Section fi068" to read "Section 6Q6'7",
Sec, 21-13. Sa;ne-L~clusions from gross receipts.
Thera shall be excluded from the gross receipts by which
the tax is measured:
• 22~j Supp. 4-72
~`
§ 2I-14 Bt7T'l~ COUNTY CODE g 21-16
(i) The amount of any sa~es or use tas Smposed byr the
State of Galifornia uk~on a retailer or consumer.
(ii) Eighty percent (80%} of the gross recei~ts from the
sale of property to operators of common carriers ~end
tivaterboz•ne vesseis to be used or eonsumer~ in the
operation of such comrnon carriers or watei•borne ves-
sels prii~cipaUy outsicle of this county. (Ord No. 564,
§ 4; ord. I`TO. 1z5R, § ~, ~-11-r2.)
' AmendmenL note-Ord. No. ?258, § 4, amended § 21-13(ii) by pro-
eiding that 80~Je of t3~e gross receipts from tlie sale of property to
operatoxs of common carriers and ~vaterborne yessels, etc., shall be
exc~uded sron..'~~~u ~.~s~ c:~ ;.:, ;.;; ,._._,.:_ ~___ ..._. _~ .........._: d, .
Sec. 2].-14. Use tas-Imposed; rate; delivery eharges in-
-` ~ ~_ ~:::;, eluded. ';.. ° , .
An excise tax is hereby imposed on the storage, use or
other consuxnption in the County of Butte of tanQible personal
,~ groper~y purchased from any retailer on or after January 1,
1957, for storage, use or otl~er consumption in the county at
the rate of one percent (1 ~'o ) of the sules prfee of the prop-
erty to and including June 30, 1972, and at the xate of one
and• one-quarter percent {l~,!t%) thereafter. The sales price
shallinclude delivery charges tivhen such charges are subject
to state sales or use tax rega.rdless of the place to ~vhich de-
~ivery is made. (Ord. No. 564, § 5; O~d. No. 1258, § 5, 4-11-
72.)
~ An~endment note-Ord. No. 1258, § 5, amended § 2i-14 bp adding
at~the end o£ the first sentence "to nnd includino ... one-quartex
(1~/.~%n) thereafter". .
Sec. 21-15. Same-~elated state iaw adopted.
Except as hereii~after provided, and except insofar as they
= are inconsistent witi~ tl~e pa:o.•isions of the Part 2.5 of Ifivision
2 of tkie ~evemre and Taxation Cade of the state, all ofi the
provisions o£ Part 1 of Division 2 of such Code, as amended
and in force and eifect January 2, ~95 r, applicable to use
taaes, are hereby aclopter~ and made a part of this section as
thou~li fully set farth hexein. (Ord. No. 564, § 5.) ..
Supp. 4-72
- 226
• . . • ~ .,
. `l.
J
1
.
a
~'
ti
§ 21=16. fiAXATIO~T § 21-16
Sec. zi-is. Same-ySame-Su~sf,itution of "county" for
"state".
Wherever, and to the extent that, in Part 1 of Division 2
of the R,evenue and Taxation Code the state is named ox~ re-
ferred to as the ~a~:ing agency, the name of this coun~y shall
: be substituted therefor. Nothino in tiiis subdivision shall be
deemed to ~equire Lhe substitution of the name of this county
for the word "stafe" ivhen that ti~~ord is used as part of the
~itle of the state controller, the state treasurer,' the state
~boai°d 'o~ 'control, the state"board of e~tializztion, or the name
of the state treasUry, or of the Constitution of the state nor
shall the name of the county be substitu~ed for that of ~he state
in any section when the resuFt of th~t ~~3~St1~Eit1011 ~VOIIlC~ re-
quire action to be taken by or ag2inst the county or any agency
. tkereof rather than by or apainst the state board of equa]iza-
tion, in performing the functions incident to the administration
or o~eration of this ordinance; and neither snall the siibstitU-
tion be deemed to have besn made in those section, including
but not necessaxily limited to, sections reierring to the esterior
botmc~aries of the state ~vhere tl~e resuIt of the substitution
would be to pzot~ide an exemption from this tax with respect
to certaiz~ stoz•age, use ar other consuuintioii of tangibles per-
son~.l praperty whicn rvould not o'~hei•iv;se Ue exetrtpt from this
tax while such storage, use or other consumntion rema,ins sub-
ject ta tax by the state under the prcvisions of Part I of Divi-
sion 2 of the kteyenue and Taxation Cocie, o~• to impose this tax
with xespect to certain storag•e, use o~• other consump~ion oi
tangible personal property tiviiicn tiweul_d ;iot be sublect to tax
by the state under tlie provisions of that Code; and in addition,
the name of the coienty sh~ll no~ be substituteci for thzt of
the state in sections 6701, G702, escept in the last sentence
thereof, C~77.1, 6715, 6737, G737, and 6828 of the Revenue. anci
Tahation Code as adoptecl, and the name of the county shail
not be substituted for the ~vard "state" in the pYcrase "re-
tailer engaged in business in this state" in section 6203 nor
in tl~e definition of that phrase in, section 6243. (Ord. No. 5G4,
§ 5; Ord. No. 731, § 5.}
~' s~~i~''co~,~Mrr
,~rn~N~sr~a~tv~ OFFICF
~~ i.~~. ~ 1J~J
p~0U118.E, ~3Fa
~'
f '
' ti
~
_ ~).,
§.21-17 BUTTE COUNTI' CODE § 21-X7.5
Sec. 21-17. Saz:ie---~EYemptions. .
There shall be exempt from the use tax due:
(i) ~'he amount of any sales or use tax imposed by the
state upon a retailer or consumea.•.
(ii} ~he storage or use of tangiUte personal property in tlie \
transport~tion or transmission of persozas, propertyr, or ~
communications or in the generation, transmission or
distribution of electricity or zn the manufacture, trans-
mission. or, distribtztion o£ gas. in intrastate, interstate
T~: ,~, ., ~:,; ~: .,, ; ~r s ,.,~
regulated by ~he public , utilities commission of the
state.
: (iii) -Provided, however, that the storage or nse of tangible
personal property in the transportation or txansmission
of persons, property, or communications or in ~he gen-
eration, transrnission or distribuEion of electricity or ~
in the manufacture, transmission or distribution of
gas in intrastate, interstate or foreign comcneree by
. public utiiities which are ~•egulated Uy the public utili-
ties comznission of the State of California shall be
• exempt f~:oszx eighty percent (SO%) of the tax due
under t11is seetion. (Orc~. No. 564, § 5; Ord. No. 73~., §
' 6; Ord. No. 1253, § 6, 4-11-72.)
Amendment not~Ord. Ido. 1258, § 6, amen8ecl § 21-17 bp revising
Subparagraph (iii) to provide that the storage or use o£ fzngihIe
personal property pertlining to pub3ic utilities shall• be exempt from
~ SO°!o of the tn~ due.
Sec. 21.-17.5. Article may he made inoperative. l
J
This article may be made xnoperative •not less than sixty
(SO) days, but not earlier than the first day of the calendar
quarter, follotiving tlie county's ]aclt of compSiance ~vith .Article
~'' II (coznmencin~ tiviLl~ Section 29530) of Ck~~ter 2 of Divis9on
3 of Title 3 of.the Govexnment Code. (OrcI. No. 12a'8, § 7>
4-1Y-72)
A~nendment note-Ord. No. 12"a8, § 7, amended this Code bY udd'ang
§ 21-17.5. ~
Supp. 4-72
~ . 228
)
T!-IE FOREGOING INSTPI!1~":w~vT 15:P,-COR^.cC:T COPY G:`
` ..... THE ORIGINAL GN FEi ~%:t~~ C~ RECCIRD i;+'f~;15 O~FE: E.
~ ~ AT['EST: __.._.......~J......~....__.~I _.__. ._....._ --.. ....._ ia~.~
cc r ..:. ... :. . .: . .. .: : ., ca;~a
.. .{11~R?{ ,h. ~'~~=~S~ii`I ~:.._~ c -. _ : ~_~ x,r ~~ n a co.:so ~
C;` c .::'~~SC!?SrI:J `.. . ~v7NEVCOi1NTY
G: 3.,iiE, 3in7E ~JF C~~,:ifOn::lA.
'SY ~~ ._ , - ~~ _._ 11.i:(+U!...
. ~ '