HomeMy WebLinkAboutOrdinance 1587 N.C.S. 08/20/1984~~~~~~~~~ ~~~~
~~F ~~~~~~~~~
AUG 2 0 1984
Introduced by
ORDINANCE NO. 1587 NCS
Seconded by
Vice Mayor Bond William A. Perry
AN ORDINANCE AMENDING THE PETALUMA
MUNICIPAL CODE SECTIONS
4.16.02UC, 4.16.040 AND 4.16.100
AND DECLARING URGENCY
"SALES ANll USE TAX"
BE IT ORDAINED by the City Council of the City of Petaluma as follows:
Section 1: Section 4,16.020C of the Petaluma Municipal Code PURPOSE OF
CHAPTER is hereby amended to read as follows:
"Section 4.16.020C. To adopt sales and use tax regulations which impose a
0.875 percent tax from July l, 1956 to and including June 30, 1968; to
impose a 0.9000 percent tax on or after July l, 1968 to and including June
30, 1969; to impose a 0.925 percent tax on or after July l, 1969 to and
including June 30, 1970; to impose a 0.950 percent tax on or after July 1,
1970 to and including September 30, 1984; and to impose a 0.975 percent
tax on or after October l, 1984 and each and every year thereafter and
provide 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 possible deviation from, the existing
statutory and administrative procedures followed by the State Board of
Equalization in administering and collecting the state sales and use taxes; "
Section 2: Section 4.16.040 of the Petaluma Municipal Code is hereby
amended to read as follows :
"Section 4.16.040. Sales tax imposition.
For the privilege of selling tangible personal property at retail, a tax is
imposed upon all retailers in the City at the rate of 0.875 percent tax from
July 1, 1956 to and including June 30, 1968; to impose a 0.9000 percent tax
on or after July 1, 1968 to and including June 30, 1969; to impose a 0.925
percent tax on or after July 1, 1969 to and including June 30, 1970; to
impose a 0.950 percent tax on or after July 1, 1970 to and including
September 30, 1984; and to impose a 0.975 percent tax on or after October
1, 1984 and each and every year thereafter of the gross receipts of the
retailer from the sale of all tangible personal property sold at retail in the
City."
Section 3.: Section 4.16.100 of the Petaluma Municipal Code is hereby
amended to read as follows :
"Section 4.16.100. Use tax imposition.
An excise tax is imposed on the storage, use or other consumption in the
City of tangible personal property purchased from any retailer at the rate
Ord. 1587 NCS Page 1 of 2
of 0.875 percent tax from July 1, 1956 to and including June 30, 1968; to
impose a 0.9000 percent tax on or after July l, 1968 to and including June
30, 1969; to impose a 0.925 percent tax on or after July 1, 1969 to and
including June 30, 1970; to impose a 0.950 percent tax on or after July 1,
1970 to and including September 30, 1984; and to impose a 0.975 percent
tax on or after October 1, 1984, and each and every year thereafter 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 of the
place to which delivery is made."
Section 4: Severability - If any section, subsection, sentence, clause or
phrase or word of this ordinance is for any reason held to be unconsti-
tutional by a court of competent jurisdiction, such decision shall not affect
the validity of the remaining portions of this ordinance. The City Council
of the City of Petaluma hereby declares that it would have passed and
adopted this ordinance and each and all provisions thereof irrespective of
the fact that any one or more of said provisions be declared
unconstitutionaL
Section 5: Urgency Clause This ordinance is hereby declared to be
necessary for the immediate preservation of the public peace, health and
safety and shall take effect and be in force immediately upon its passage by
a unanimous vote of the members of the City Council present at the time of
its adoption because it relates to taxes for the usual and current expenses
of the City .
Section 6: The City Clerk is directed to publish this ordinance in
accordance with the provisions of the City's Charter.
Introduced, adopted, and ordered published this 20th day of August,
1984, by the following vote:
AYES: Perry, Harberson, Cavanagh, Balshaw, Vice Mayor Bond, Mayor Mattei
NOES: None
ABSENT: Battaglia
\ !~ ."; .__......_
ATTEST : Mayor
ity Clerk
jab
Ord. 1587 NCS Page 2 of 2