Culver City Municipal Code Ch. 3.08 Taxation

Section

General Provisions

Sales and Use Tax

Utility Users’ Tax

Essential City Services Transactions and Use Tax

Real Property Transfer Tax

Neighborhood Safety and City Services Protection Transactions and Use Tax

Taxes; Condominiums

Water Extraction Tax

Commercial and Industrial Development Tax

Cigarette Tax

Neighborhood Services and Community Safety Transactions and Use Tax

Cross-reference:

Tax limits, see Charter § 1602

GENERAL PROVISIONS

A. Suspension of operation. From time to time, by resolution, the City Council may suspend the operation of any tax for any period of time if the City Council finds and determines that the proceeds of the tax during said period of time are not necessary for the usual and ordinary operations of the City.

('65 Code, § 33G-1)

B. Reduction of amount. From time to time, by resolution, the City Council may reduce the amount of any tax for any period of time if the City Council finds and determines that the proceeds from the amount of the reduction are not necessary for the usual and ordinary operations of the City during said period of time.

('65 Code, § 33G-2)

C. Postponement of operative date. From time to time, by resolution, the City Council may postpone the operative date of any ordinance which repeals or terminates an existing tax the proceeds of which the City Council finds and determines are necessary for the usual and ordinary operations of the City.

('65 Code, § 33G-3)

(Ord. No. CS-933 § 1(A, B, C))

SALES AND USE TAX

The purpose of this Subchapter is as follows:

A. To adopt a sales and use tax regulation which complies with the requirements and limitations contained in Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.);

B. To adopt a sales and use tax regulation 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 Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.);

C. To adopt a sales and use tax regulation which imposes a tax and provides 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 procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes;

D. To adopt a sales and use tax regulation which can be administered in a manner that will, to the degree possible consistent with the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.), 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 this Subchapter.

('65 Code, § 33-1) (Ord. No. CS-790 § 2 (part))

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the City at the rate of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this City on and after the operative date.

('65 Code, § 33-2) (Ord. No. CS-790 § 2 (part))

For the purpose of this Subchapter, 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 of 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 of business in the State or has more than one place of business, 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.

('65 Code, § 33-3) (Ord. No. CS-790 § 2 (part))

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 date for storage, use or other consumption in this City at the rate of one percent (1%) of the sale 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.

('65 Code, § 33-4) (Ord. No. CS-790 § 2 (part))

A. Adoption of state law provisions. Except as otherwise provided in this Subchapter and except insofar as they are inconsistent with the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.), all of the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1 (commencing with §§ 6001 et seq.) are hereby adopted and made a part of this Subchapter as though fully set forth herein. All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.) shall automatically become a part of this Subchapter.

('65 Code, § 33-5)

B. Limitations. In adopting the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1 (commencing with §§ 6001 et seq.), wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. 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 Board of Equalization, 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 Subchapter; the substitution shall not be made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the 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 Cal. Rev. & Tax. Code Div. 2, Part 1 (commencing with §§ 6001 et seq.), 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 Cal. Rev. & Tax. Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828; and the substitution shall not be made for the word “State” in the phrase “retailer engaged in business in this State” in Cal. Rev. & Tax. Code § 6203 or in the definition of that phrase in Cal. Rev. & Tax. Code § 6203.

('65 Code, § 33-6)

(Ord. No. CS-790 § 2 (part))

If a seller's permit has been issued to a retailer under Cal. Rev. & Tax. Code § 6067, an additional seller's permit shall not be required by this Subchapter.

('65 Code, § 33-7) (Ord. No. CS-790 § 2 (part))

There shall be excluded from the measure of Tax:

A. The amount of 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 has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.) by any city and county, county, or city in this State;

('65 Code, § 33-8) (Ord. No. CS-790 § 2 (part))

A. 1. The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.

2. 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 Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.) by any city and county, county, or city, in this state shall be exempt from the tax due under this Subchapter.

3. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal 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.

4. In addition to the exemptions provided in Cal. Rev. & Tax. Code §§ 6366 and 6366.1, the storage, use, or other consumption of tangible 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 of this State, the United States, or any foreign government is exempted from the use tax.

5. This Subsection A. shall be operative January 1, 1984.

('65 Code, § 33-9)

B. 1. The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.

2. 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 Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.) by any city and county, county, or city, in this State shall be exempt from the tax due under this Subchapter.

3. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal 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.

4. In addition to the exemptions provided in Cal. Rev. & Tax. Code §§ 6366 and 6366.1, the storage, use, or other consumption of tangible 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 of this State, the United States, or any foreign government is exempted from the use tax.

5. This Subsection B. shall be operative on the operative date of any act of the Legislature of the State of California which amends Cal. Rev. & Tax. Code § 7202 or which repeals and reenacts Cal. Rev. & Tax. Code § 7202 to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in Cal. Rev. & Tax. Code § 7202, subdivisions (i)(7) and (i)(8) as those subdivisions read on October 1, 1983.

('65 Code, § 33-9)

(Ord. No. CS-790 § 2 (part); Ord. No. 83-032 §§ 1 - 4)

A. Section 3.08.135 of this Subchapter shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio for state-assessed property which is identical to the ratio which is required for local assessments by Cal. Rev. & Tax. Code § 401, at which time § 3.08.130 of this Subchapter shall become inoperative.

B. In the event that § 3.08.135 of this Subchapter becomes operative and the State Board of Equalization subsequently adopts an assessment ratio for the state-assessed property which is higher than the ratio which is required for local assessments by Cal. Rev. & Tax. Code § 401, § 3.08.130 of this Subchapter shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time § 3.08.135 of this Subchapter shall be inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessment by Cal. Rev. & Tax. Code § 401, at which time § 3.08.135 shall again become operative and § 3.08.130 shall become inoperative.

('65 Code, § 33-10) (Ord. No. CS-790 § 2 (part))

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or this City, or against any officer of the State or this City, to prevent or enjoin the collection under this Subchapter, or Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.), or any tax or any amount of tax required to be collected.

('65 Code, § 33-11) (Ord. No. CS-790 § 2 (part))

At the time Ordnance No. CS-790, codified in this Subchapter, goes into operation, the provisions of Ordinances Nos. 627 and CS-152 and all amendments thereto, shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax imposed by this Subchapter; provided, however, that if for any reason it is determined that the City of Culver City is without power to adopt Ordinance No. CS-790, or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this Subchapter, the provisions of Ordinances Nos. 627 and CS-152, and all amendments thereto, shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one percent (1%) continuously from and after April 1, 1956. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this Subchapter, the provisions of Ordinances Nos. 627 and CS-152, and all amendments to said Ordinances, shall again be in full force and effect at the rate of one percent (1%). Nothing in this Section shall be construed as relieving any person of the obligation to pay to the City of Culver City any sales or use tax accrued and owing by reason of the provisions of Ordinances Nos. 627 and CS-152 and all amendments thereto, in force and effect prior to and including March 31, 1956.

('65 Code, § 33-12) (Ord. No. CS-797 § 1)

UTILITY USERS’ TAX

This Subchapter shall be known as the Utility Users’ Tax Ordinance of the City of Culver City.

('65 Code, § 33B-1) (Ord. No. CS-621 § 1 (part); Am. Ord. No. 2000-001§ 1 (part))

Except where the context otherwise requires, the definitions given in this section govern the construction of this subchapter.

ANCILLARY TELECOMMUNICATIONS SERVICES. Services that are associated with or incidental to the provision, use or enjoyment of telecommunications services, including but not limited to, the following services:

1. CONFERENCE BRIDGING SERVICE. An ancillary service that links two or more participants of an audio or video conference call, and may include the provision of a telephone number. CONFERENCE BRIDGING SERVICE does not include the telecommunications services used to reach the conference bridge.

2. DETAILED TELECOMMUNICATIONS BILLING SERVICE. An ancillary service of separately stating information pertaining to individual calls on a customer's billing statement.

3. DIRECTORY ASSISTANCE. An ancillary service of providing telephone number and/or address information.

4. VERTICAL SERVICE. An ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers, and to manage multiple calls and call connections, including conference bridging services.

5. VOICEMAIL SERVICE. An ancillary service that enables the customer to store, send or receive recorded messages. VOICEMAIL SERVICE does not include any vertical services that the customer may be required to have in order to utilize the voicemail service.

BILLING ADDRESS. The mailing address of the service user where the service supplier submits invoices or bills for payment by the customer.

CITY. The City of Culver City.

COMMUNICATION SERVICES. Telecommunications services and video services.

ELECTRICAL CORPORATION. Includes any organization or municipality or agency engaged in the selling or supplying of electrical power to a service user.

EXEMPT WHOLESALE GENERATOR. The same meaning as set forth in the Federal Power Act (15 U.S.C. Section 79z-5a) and regulations thereunder.

GAS. Natural or manufactured gas, or any alternate hydrocarbon fuel that may be substituted therefor.

MONTH. A calendar month.

NON-UTILITY SERVICE SUPPLIER.

1. A service supplier, other than a provider of electric distribution services to all or a significant portion of the city, which generates electricity for sale to others, and shall include, but is not limited to, any publicly-owned electric utility, investor-owned utility, cogenerator, exempt wholesale generator, municipal utility district, federal power marketing agency, electric rural cooperative, or other supplier or seller of electricity.

2. An electric service provider (ESP), electricity broker, marketer, aggregator, pool, operator, or other electricity supplier other than a provider of electric distribution services to all or a significant portion of the city, which sells or supplies electricity or supplemental services to electricity users within the city; and

3. A gas service supplier, aggregator, marketer or broker, other than a provider of gas distribution services to all or a significant portion of the city, which sells or supplies gas or supplemental services to gas users within the city.

PERSON. Without limitation, any domestic, non-profit or foreign corporation, firm, association, syndicate, joint-stock company, partnership of any kind, joint venture, club, trust, limited liability company, business or common-law trust, society, any natural individual, cooperative, receiver, trustee, guardian or other representative appointed by order of any court, or any municipal corporation (other than the city).

PRIVATE COMMUNICATIONS SERVICES. Any dedicated communications services that entitle the user to the exclusive or priority use of communications channels.

SERVICE SUPPLIER. Any entity or person that provides telephone communication, electric, gas, water, or video service to a user of such services within the city. The term shall include an entity or person required to collect (or self-collect under § 3.08.222 of this subchapter) and remit a tax imposed by this subchapter, including its billing agent in the case of gas, electric, water and video service suppliers.

SERVICE USER. A person required to pay a tax imposed by this subchapter.

TAX ADMINISTRATOR. The Treasurer of the City of Culver City, or his or her authorized representative.

TELECOMMUNICATIONS SERVICES. The transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points, whatever the technology used, whether or not such information is transmitted through interconnected service with the public switched network, or through fiber optic, coaxial cable, power line transmission, broadband, digital subscriber line or other wireless transmission. The term TELECOMMUNICATIONS SERVICES includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing, without regard to whether such services are referred to as voice over internet protocol (VoIP) services or are classified by the Federal Communications Commission as enhanced or value added, and includes video and/or data services that are functionally integrated with TELECOMMUNICATIONS SERVICES. TELECOMMUNICATIONS SERVICES include, but are not limited to, the following services, regardless of the manner or basis on which such services are calculated or billed: central office and custom calling features (including but not limited to, call waiting, call forwarding, caller identification and three-way calling), local number portability, text messaging, ancillary telecommunication services; prepaid and post-paid services (including but not limited to, prepaid calling cards); mobile telecommunications service; private communication service; paging service; and 800 service (or any other toll-free numbers designated by the Federal Communications Commission). TELECOMMUNICATION SERVICES does not include digital downloads, such as downloads of books, music, ringtones, games and similar digital products.

VIDEO SERVICE SUPPLIER. Any person, company, or service that provides one or more channels of video programming or video communications (including the leasing of channel access to provide such video programming or communications) to or from an address in the city, including to or from a business, home, condominium, or apartment, where some fee is paid, whether directly or included in dues or rental charges for that service, whether or not public rights-of-way are utilized in the delivery of the video programming or communications. VIDEO SERVICE SUPPLIER includes, but is not limited to, multichannel video programming distributors [as defined in 47 U.S.C. Section 522(12)], suppliers of cable television, master antenna television, satellite master antenna television, multichannel multipoint distribution services, direct broadcast satellite (to the extent allowed by federal law), and other suppliers of video programming or communications (including two-way communications), whatever their technology.

VIDEO SERVICES. Any and all services related to the supplying of video programming (including origination programming), communications (including two-way communications), regardless of the content of the video programming or communications, and shall include, without limitation, the leasing of channel access (e.g., home shopping) to the extent that the service user is subject to an additional direct or indirect charge for programming or communications over the leased channel and ancillary video services, including any service that is associated with or incidental to the provision or delivery of video services, including but not limited to: electronic program guide services, search functions, or other interactive services that are associated with or incidental to the provision or use of video programming.

('65 Code, § 33B-2) (Ord. No. CS-621 § 1 (part); Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 1)

A. There is hereby imposed a tax upon every person who uses communication services in the city, including intrastate, interstate (including calls to the District of Columbia), and international communication services, to the extent permitted by state and federal law. The tax imposed by this section shall be at the rate of eleven percent (11%) of the charges made for such communication services, and shall be collected from the service user by the service supplier or its billing agent to the extent allowed by law, the tax on communication services shall apply to a service user if the billing or service address of the service user is within the city’s boundaries.

B. Except as otherwise provided herein, COMMUNICATION SERVICES shall include all COMMUNICATION SERVICES for which there is a charge, regardless of the means or technology used to provide such services. The tax imposed under subsection A. above shall not be imposed upon any person for using the following communication services:

1. Except with respect to local telephone service, services used in the collection of news for the public press, or a news ticker service furnishing a general news service similar to that of the public press or radio broadcasting, or in the dissemination of news through the public press, or a news ticker service furnishing a general news service similar to that of the public press or by means of radio broadcasting, if the charge for such service is billed in writing to such person.

2. Services furnished to a public international organization in which the United States participates pursuant to treaty or Act of Congress, or to the American National Red Cross.

3. Any toll telephone service that originates within a combat zone and is from a member of the Armed Forces of the United States performing service in such combat zone; provided a certificate, setting forth such facts as the Secretary of the United States Treasury may by regulations prescribe, is furnished to the person receiving such payment.

4. No tax shall be imposed under this section on the amount paid for any communications services, to the extent that the amount so paid is for use by a common carrier, telephone or telegraph company, or radio broadcasting station or network in the conduct of its business.

5. The installation of any instrument, wire, pole, switchboard, apparatus or equipment as is properly attributable to such installation.

6. Amounts paid by a nonprofit hospital for services furnished to such organization. For purposes of this exemption, the term NONPROFIT HOSPITAL means a hospital referred to in Section 170(b)(1)(A)(iii) of the Internal Revenue Code, which is exempt from federal income tax under Section 501 (a) of the Internal Revenue Code.

7. Services or facilities furnished to the government of any state, or any political subdivision thereof.

8. Services or facilities paid for by a nonprofit educational organization and furnished to such organization. For purposes of this subsection, the term NONPROFIT EDUCATIONAL ORGANIZATION means an educational organization described in Section 170(b)(1)(A)(ii) of the Internal Revenue Code, which is exempt from income tax under Section 501(a) of the same code. The term also includes a school operated as an activity of an organization described in Section 501(c)(3) of the Internal Revenue Code, which is exempt from income tax under Section 501(a) of the same code, if such school normally maintains a regular faculty and curriculum, and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.

9. Items otherwise taxed. Only one payment of tax under this section shall be required with respect to the tax on any service.

C. As used in this section, the term CHARGES shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the communication services.

D. Charges for video services that are taxable under this section include, but are not limited to, charges for the following:

1. Franchise fees and access fees (PEG), whether designated on the customer's bill or not;

2 Initial installation of equipment necessary for provision and receipt of video services;

3. All programming services (e.g., basic services, premium services, audio services, video games, pay-per-view services, and electronic program guide services);

4. Equipment leases (e.g., converters, remote devices);

5. Service calls, service protection plans, name changes, changes of service, and special services (e.g., no promotional mail); and

6. The leasing of channel access (e.g., home shopping) to the extent that the service user is subject to an additional direct or indirect charge for programming or communications over the leased channel; provided that, in the absence of evidence of direct payment by the service user, the indirect payment of the service user(s), which is subject to the utility users’ tax, shall be deemed to be the lease payment to the video service supplier by the party leasing the channel access.

E. The Tax Administrator shall, from time to time, survey the video service suppliers in the city to identify the various components of the video service that are being offered to customers within the city, and the charges therefor. The Tax Administrator may, thereafter, issue and disseminate to such video service suppliers an administrative ruling identifying those components: i) that are necessary or common to the receipt, use and enjoyment of video services; or ii) that currently are, or historically have been, included in a bundled rate for video service by a local distribution company. Charges for such components shall be subject to the tax of subsection A. above.

F. To prevent actual multi-jurisdictional taxation of communication services subject to tax under this section, any service user, upon proof to the Tax Administrator that the service user owed and has previously paid the same tax in another state or city on such communication services, shall be allowed a credit against the tax imposed to the extent of the amount of such tax legally imposed in such other state or city; provided, however, the amount of credit shall not exceed the tax owed to the city under this section.

G. For purposes of imposing a tax or establishing a duty to collect and remit a tax under this subchapter, "substantial nexus" and "minimum contacts" shall be construed broadly in favor of the imposition, collection and/or remittance of the utility users’ tax to the fullest extent permitted by state and federal law, and as it may change from time to time by judicial interpretation or by statutory enactment. Any communication services used by a person with a service address in the city, shall be subject to a rebuttable presumption that "substantial nexus/minimum contacts" exists for purposes of imposing a tax, or establishing a duty to collect and remit a tax, under this section. For communication services for which there is no billing address or primary physical location for the provision of services, the service address shall mean the point of sale of the services.

H. The tax on communication services imposed by this section shall be collected from the service user by the service supplier. In the case of video services, the service user shall be deemed to be the purchaser of the bulk video services (e.g., an apartment owner), unless such services are resold to individual users, in which case the service user shall be the ultimate purchaser of the video services. The amount of tax collected in one month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the twentieth day of the following month. If a service supplier of communication services uses a billing agent or billing aggregator to bill, collect, and/or remit the tax, the service supplier shall: i) provide to the Tax Administrator the name, address and telephone number of each billing agent and billing aggregator currently authorized by the service supplier to bill, collect, and/or remit the tax to the city; and ii) upon request of the Tax Administrator, deliver, or effect the delivery of, any information or records in the possession of such billing agent or billing aggregator that, in the opinion of the Tax Administrator, is necessary to verify the proper application, calculation, collection and/or remittance of such tax to the city.

I. The Tax Administrator may, from time to time, issue and disseminate to service suppliers subject to the tax collection requirements of this section, an administrative ruling identifying those communication services that are subject to the tax of subsection A. above. This administrative ruling shall be consistent with legal nexus rules, regulations, and laws pertaining to communication services. To the extent that the Tax Administrator determines that the tax imposed under this section shall not be collected in full for any period of time, such a determination falls within the Tax Administrator's discretion to settle disputes. The Tax Administrator's exercise of prosecutorial forbearance under this subchapter does not constitute a change in taxing methodology for purposes of Cal. Gov’t Code § 53750, and the city does not waive or abrogate its ability to impose the communication users' tax in full as a result of entering into such administrative agreements.

('65 Code, § 33B-3) (Ord. No. CS-621 § 1 (part); Ord. No. CS-829 § 1; Ord. No. 84-011 § 1; Ord. No. 88-013 § 1; Ord. No. 94-022 §§ 1-4 ; Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2006-005 § 1; Ord. No. 2006-007 § 1; Ord. No. 2008-007½ § 2)

A. There is hereby imposed a tax upon every person using electricity in the city. The tax imposed by this section shall be at the rate of eleven percent (11%) of the charges made for such electricity, and for any supplemental services or other associated activities directly related to and/or necessary for the provision of electricity to the service users, which are provided by a service supplier or non-utility service supplier to a service user.

B. As used in this section, the term CHARGES shall include:

• 1. Energy charges;
• 2. Distribution or transmission charges;
• 3. Metering charges;

4. Stand-by, reserves, firming, ramping, voltage support, regulation, emergency, or other similar minimum charges for services.

5. Customer charges, service establishment or reestablishment charges, demand charges, fuel or other cost adjustments, power exchange charges, independent system operator (ISO) charges, stranded investment or competitive transition charges (CTC), trust transfer amounts (bond financing charges), franchise fees, franchise surcharges, which are necessary or common to the receipt, use and enjoyment of electric service; and

6. Charges, fees, or surcharges for electric services or programs, which are mandated by the California Public Utilities Commission or the Federal Energy Regulatory Commission, whether or not such charges, fees, or surcharges appear on a bundled or line item basis on the customer billing.

C. The Tax Administrator shall, from time to time, survey the electric service suppliers to identify the various unbundled billing components of electric retail service that they commonly provide to residential and commercial/industrial customers in the city, and the charges therefor, including those items that are mandated by state or federal regulatory agencies as a condition of providing such electric service. The Tax Administrator may, thereafter, issue and disseminate to such electric service suppliers an administrative ruling identifying those components and items that are: i) necessary or common to the receipt, use and enjoyment of electric service; or ii) currently, or historically have been, included in a single or bundled rate for electric service by a local distribution company to a class of retail customers. Unbundled charges for such components and items shall be subject to the tax of subsection A. above.

D. As used in this section, the term CHARGES shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the electricity or services related to the provision of such electricity.

E. As used in this section, the term USING ELECTRICITY shall not include the mere receiving of such electricity by an electric public utility or governmental agency at a point within the city for resale.

F. The tax on electricity provided by a non-utility service supplier not under the jurisdiction of this subchapter shall be collected and remitted in the manner set forth in § 3.08.222 of this subchapter. All other taxes on charges for electricity imposed by this section shall be collected from the service user by the electric service supplier or its billing agent. The amount of tax collected in one month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the twentieth day of the following month; or, at the option of the person required to collect and/or remit the tax, such person shall remit an estimated amount of tax, measured by the tax billed in the previous month or upon the payment pattern of the service user, which must be received by the Tax Administrator on or before the twentieth day of the following month. If an electric service supplier uses a billing agent or billing aggregator to bill, collect, and/or remit the tax, the service supplier shall: i) provide to the Tax Administrator the name, address and telephone number of each billing agent and billing aggregator currently authorized by the service supplier to bill, collect, and/or remit the tax to the city; and ii) upon request of the Tax Administrator, deliver, or effect the delivery of, any information or records in the possession of such billing agent or billing aggregator that, in the opinion of the Tax Administrator, is necessary to verify the proper application, calculation, collection and/or remittance of such tax to the city.

('65 Code, § 33B-4) (Ord. No. CS-621 § 1 (part); Ord. No. CS-829 § 2; Ord. No. 84-011 § 2; Ord. No. 94-025 §§ 1, 2; Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 3)

A. There is hereby imposed a tax upon every person using gas in the city, which is delivered through a pipeline distribution system. The tax imposed by this section shall be at the rate of eleven percent (11%) of the charges made for such gas, including all services related to the storage, transportation and delivery of such gas.

B. As used in this section, the CHARGES shall include:

1. The community charges for purchased gas, or the cost of gas owned by the service user (including the actual costs attributed to drilling, production, lifting, storage, gathering, trunkline, pipeline, and other operating costs associated with the production and delivery of such gas), which is delivered through a gas pipeline distribution system or by mobile transport;

2. Gas transportation charges (including interstate charges to the extent not included in commodity charges);

3. Storage charges; provided, however, that the service supplier shall not be required to apply the tax to any charges for gas storage services when the service supplier cannot, as a practical matter, determine the jurisdiction where such stored gas in ultimately used; but it shall be the obligation of the service user to self-collect the amount of tax not applied to any charge for gas storage by the service supplier, and to remit the tax to the appropriate jurisdiction;

4. Capacity or demand charges, service establishment or reestablishment charges, transition charges, customer charges, minimum charges, annual and monthly charges, and any other charges, which are necessary or common to the receipt, use and enjoyment of gas service; and

5. Charges, fees, or surcharges for gas services or programs, which are mandated by the California Public Utilities Commission or the Federal Energy Regulatory Commission, whether or not such charges, fees, or surcharges appear on a bundled or line item basis on the customer billing.

C. The Tax Administrator shall, from time to time, survey the gas service suppliers to identify the various unbundled billing components of gas retail service that they commonly provide to residential and commercial/ industrial customers in the city, and the charges therefor, including those items that are mandated by state or federal regulatory agencies as a condition of providing such gas service. The Tax Administrator may, thereafter, issue and disseminate to such gas service suppliers an administrative ruling identifying those components and items that are: i) necessary or common to the receipt, use and enjoyment of gas service; or ii) currently, or historically have been, included in a single or bundled rate for gas service by a local distribution company to a class of retail customers. Unbundled charges for such components and items shall be subject to the tax of subsection A. above.

D. As used in this section, the term CHARGES shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the gas or services related to the delivery of such gas.

E. There shall be excluded from the base on which the tax is imposed in this section is computed: (1) charges made for gas that is to be resold and delivered through a pipeline distribution system; (2) charges made for gas to be used in the generation of electricity by an electrical corporation; (3) charges made by a gas public utility for gas used and consumed in the conduct of the business of gas public utilities; (4) charges made for gas used in the propulsion of a motor vehicle, as defined in the California Vehicle Code, utilizing natural gas; and (5) charges made for gas used by a non-utility service supplier to generate electricity for its own use or for sale to others, provided the electricity so generated is subject to the tax in accordance with § 3.08.215 of this subchapter.

F. The tax that is calculated on charges for gas provided by self-production or by a non-utility service supplier not under the jurisdiction of this chapter shall be collected and remitted in the manner set forth in § 3.08.222 of this subchapter. All other taxes on charges for gas imposed by this section shall be collected from the service user by the gas service supplier or its billing agent. The amount of tax collected in one month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator, on or before the twentieth day of the following month; or, at the option of the person required to collect and/or remit the tax, such person shall remit an estimated amount of tax, measured by the tax billed in the previous month or upon the payment pattern of the service user, which must be received by the Tax Administrator on or before the twentieth day of the following month. If a gas service supplier uses a billing agent or billing aggregator to bill, collect, and/or remit the tax, the service supplier shall: i) provide to the Tax Administrator the name, address and telephone number of each billing agent and billing aggregator currently authorized by the service supplier to bill, collect, and/or remit the tax to the city; and ii) upon request of the Tax Administrator, deliver, or effect the delivery of, any information or records in the possession of such billing agent or billing aggregator that, in the opinion of the Tax Administrator, is necessary to verify the proper application, calculation, collection and/or remittance of such tax to the city.

('65 Code, § 33B-5) (Ord. No. CS-621 § 1 (part); Ord. No. CS-829 § 3; Ord. No. 84-011 § 3; Ord. No. 94-025 §§ 3, 4; Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 4)

A. Any service user subject to the tax imposed by § 3.08.215 or by § 3.08.220 of this subchapter, which produces gas or electricity for self-use; which receives gas or electricity, including any related supplemental services, directly from a non-utility service supplier not under the jurisdiction of this subchapter; or which, for any other reason, is not having the full tax collected and remitted by its service supplier, a non-utility service supplier, or its billing agent on the use of gas or electricity, including any related supplemental services, in the city, shall report this fact to the Tax Administrator, and shall remit the tax due directly to the Tax Administrator within 30 days of such use. In lieu of paying the actual tax, the service user may, at its option, remit to the Tax Administrator, within 30 days of such use, an estimated amount of tax, measured by the tax billed in the previous month, or upon the payment pattern of similar customers of the service supplier using similar amounts of gas or electricity, provided that the service user shall submit an adjusted payment or request for credit, as appropriate, within 60 days following each calendar quarter. The credit, if approved by the Town Administrator, may be applied against any subsequent tax bill that becomes due.

B. The Tax Administrator may require the service user to identify its non-utility service supplier and provide, subject to audit, invoices, books of account, or other satisfactory evidence documenting the quantity of gas or electricity used, including any related supplemental services, and the cost or price thereof. If the service user is unable to provide such satisfactory evidence, or, if the administrative cost of calculating the tax in the opinion of the Tax Administrator is excessive, the Tax Administrator may determine the tax by applying the tax rate to the equivalent charges the service user would have incurred if the gas or electricity used, including any related supplemental services, had been provided by the service supplier that is the primary supplier of gas or electricity within the city. Rate schedule for this purpose shall be available from the city.

(Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 5)

A. There is hereby imposed a tax upon every person using the city water that is delivered through mains or pipes. The tax imposed by this section shall be at the rate of eleven percent (11%) of the charges made for such water, and shall be paid by the person paying for such water.

B. There shall be excluded from the base on which the tax imposed in this section is computed charges made for water that is to be resold and delivered through mains or pipes; and charges made by a municipal water department, public utility or a county or municipal water district for water used and consumed by such department, utility or district in the conduct of the business of such department, utility or district.

('65 Code, § 33B-6) (Ord. No. CS-621 § 1 (part); Ord. No. CS-829 § 4; Ord. No. CS-830 §§ 1, 2; Ord. No. 968 § 1; Ord. No. 84-011 § 4; Ord. No. 94-025 § 5; Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 6)

To the extent that the city's authorization to impose or collect the tax imposed in this subchapter is expanded or limited as a result of changes in state or federal law, no amendment or modification of this subchapter shall be required to conform the tax to those changes, and the tax shall be imposed and collected to the full extent of the city's authorization, up to the full amount of the tax imposed by this subchapter.

(Ord. No. 2008-007½ § 7)

If a nontaxable service and a taxable service are billed together under a single charge, the entire charge shall be deemed taxable, unless the service supplier or taxpayer reasonably identifies actual charges not subject to the utility users’ tax, based upon books and records that are kept in the regular course of business, in a manner consistent with generally accepted accounting principles.

(Ord. No. 2008-007½ § 8)

A. Nothing in this subchapter shall be construed as imposing a tax upon:

1. Any person or service, if imposition of such tax upon that person or service would be in violation of a federal or California statute, the Constitution of the United States or the Constitution of the State of California;

2. The city;

3. Any individual 60 years of age or older, who uses communication, electric, gas, or water services; in or upon any premises occupied by such individual; provided the total adjusted gross income of that individual, as used for purposes of the California Personal Income Tax Law, was no more than $18,200 for the most recent completed calendar years; and provided the combined adjusted gross income of all members of the household in which such individual resided was no more than $21,500; or

4. Any individual who meets the criterion of disability, as established by the Social Security Administration's Supplemental Security Income Program for the Aged, Blind, and Disabled (Title XVI of the Social Security Act, as amended), without regard to the age of such disabled individual.

B. The exemptions granted by this section shall not eliminate the duty of the service supplier from collecting taxes from such exempt individuals, or the duty of such exempt individuals from paying such taxes to the service supplier; unless an exemption is applied for by the service user and granted in accordance with the provisions of this section.

C. Any service user exempt from the taxes imposed by this subchapter because of the provisions of subsection A. above, may file an application with the Tax Administrator for an exemption. Such application shall be made upon a form supplied by the Tax Administrator; and shall state those facts, declared under oath, that qualify the applicant for an exemption.

D. The Tax Administrator shall review all such applications, and shall certify as exempt those applicants determined to qualify therefor; and shall notify all service suppliers affected that such exemptions have been approved. For each exemption, the following information shall be transmitted to the service supplier:

• 1. Name of exempt applicant;
• 2. Account number shown on utility bill;
• 3. Address to which exempt service is being supplied; and

4. Any other information as may be necessary for the service supplier to remove the exempt service user from its tax billing procedure.

E. Upon receipt of such notice, the service supplier shall not be required to continue to bill any further tax imposed by this subchapter from such exempt service user, until further notice by the Tax Administrator is given. The service supplier shall eliminate such exempt service user from its tax billing procedure no later than 60 days after receipt of such notice from the Tax Administrator.

F. All exemptions shall continue and be renewed automatically by the Tax Administrator, so long as the prerequisite facts supporting the initial qualification for exemption shall continue; provided, however, that the exemption shall automatically terminate with any change in the service address or residence of the exempt individual; further provided such individual may nevertheless apply for a new exemption with each change of address or residence.

G. The Tax Administrator shall have the power and right to demand evidence of continued eligibility of a service user for exemption under the provisions of this section. Such evidence may include, but need not be limited to, copies of business records, letters or statements from the Social Security Administration, copies of income tax returns, and such other evidence concerning the service user or other members of his or her household as may tend to prove or disprove such eligibility. Failure to provide such evidence as is within the control of a service user to so provide, either directly by him or her, or by his or her consent, or the consent of a member of his or her household, when such evidence is requested of the service user in writing by the Tax Administrator, shall be grounds for the immediate discontinuance of the service user's eligibility for exemption under the provisions of this section. Evidence provided to the Tax Administrator, upon request or voluntarily provided by the service user without request, may not be used against such service user as evidence of violation of the provisions of this section; such evidence may only be used as grounds for termination of the exemption herein provided.

H. Any individual exempt from the tax shall notify the Tax Administrator within ten days of any change in fact or circumstance that might disqualify him or her from receiving such exemption. It shall be a misdemeanor for any person to knowingly receive the benefits of the exemptions provided by this section, when the basis for such exemption either does not exist or ceases to exist.

I. Notwithstanding any of the provisions hereof, any service supplier who determines by any means that a new or nonexempt service user is receiving service through a meter or connection exempt, by virtue of an exemption issued to a previous user or exempt user of the same meter or connection, such service supplier shall immediately notify the Tax Administrator of such fact; and the Tax Administrator shall conduct an investigation to ascertain whether or not the provisions of this section have been complied with, and where appropriate, order the service supplier to commence collecting the tax from the nonexempt service user.

J. Any individual entitled to be exempt from the taxes imposed by this subchapter, who used communication, electric, gas, or water services and paid more than $3.00 in such taxes, may, during the calendar year following such payment, apply for a refund thereof, on forms provided by the Tax Administrator. Refund applications shall contain a declaration of those facts, under oath, that qualify the applicant for a refund, and shall be accompanied by the customer's bills showing the amount of such taxes billed by service supplier during the preceding calendar year. Refund claims may be filed by an individual who used communication, electric, gas, or water services and paid the taxes prescribed by this subchapter, either directly or indirectly to the service user rather than the service supplier. In the event the applicant has lost or destroyed any relevant billings or statements showing the amount of tax paid, or if the applicant indirectly paid such taxes in conjunction with the occupation of premises without receiving a specific billing therefor from the service user, the maximum refund shall be $48.00, or $4.00 for each full month of services received by the applicant, whichever is less.

K. If the Tax Administrator determines that an application for exemption is faulty, or that the applicant has failed to truthfully set forth such facts, the application for the exemption shall be denied in writing to the applicant. The applicant shall thereafter have a right to file an amended application for exemption; or to appeal the Tax Administrator's decision to the City Manager within a ten-day period after the mailing date of the Tax Administrator's rejection. In the case of an appeal, the City Manager shall review the facts in consultation with the City Attorney, and shall render a final determination on such appeal.

L. Upon request of the Tax Administrator, a service supplier, or its billing agent, shall provide a list of the names and addresses of those customers that, according to its billing records, are deemed exempt from the utility users’ tax.

('65 Code, §§ 33B-8, 33B-18) (Ord. No. CS-621 § 1 (part); Ord. No. CS-671 § 1; Ord. No. CS-727 § 1; Ord. No. CS-771 § 1; Ord. No. CS-812 § 1; Ord. No. CS-820 § 1; Ord. No. CS-879 § 1; Ord. No. CS-887 § 1; Ord. No. 86-004 § 1; Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2001-010 § 1; Ord. No. 2006-009 § 22 (part); Ord. No. 2008-007½ § 9)

A. The duty of service suppliers to collect and remit the taxes imposed by the provisions of this subchapter shall be performed as follows.

B. The tax shall be collected, insofar as practicable, at the same time as, and along with, the collection of charges made in accordance with the regular billing practice of the service supplier.

C. The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person that starts on or after the operative date of this subchapter. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.

D. If the amount paid by a service user to a service supplier is less than the full amount of the charge and tax that has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid. In those cases where a service user has notified the service supplier of refusal to pay the tax imposed on such charges, § 3.08.260 of this subchapter shall apply.

('65 Code, § 33B-9) (Ord. No. CS-621 § 1 (part); Ord. No. CS-880 § 1; Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 10)

Each person required by this chapter to remit a tax shall file a return with the Tax Administrator, on forms approved by the Tax Administrator, on or before the due date. The full amount of the tax owed shall be included with the return and filed with the Tax Administrator. The Tax Administrator is authorized to require such further information as he or she deems necessary to properly determine if the tax here imposed is being levied and collected in accordance with this subchapter. Returns and remittances are due immediately upon cessation of business for any reason. Pursuant to Cal. Rev. & Tax. Code § 7284.6, the Tax Administrator, and his or her agents, shall maintain such filing returns as confidential information, and not subject to the Public Records Act.

('65 Code, § 33B-10) (Ord. No. CS-621 § 1 (part); Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 11)

A. Taxes collected from a service user, or owed by a service user subject to § 3.08.222 of this subchapter, that are not remitted to the Tax Administrator on or before the due dates provided in this subchapter are delinquent. Should the due date occur on a weekend or legal holiday, the return must be received by the Tax Administrator on the first regular working day following the weekend or legal holiday.

B. If the person required to collect and/or remit the utility users’ tax under this subchapter fails to collect the tax, by failing to properly assess the tax on one or more services or charges on the customer’s billing, such taxes are delinquent.

C. A penalty at the rate of fifteen percent (15%) of the total tax that is delinquent shall be imposed upon the service supplier or the service user that fails to properly self-collect and remit the tax under § 3.08.222 of this subchapter.

D. The Tax Administrator shall have power to impose additional penalties upon persons required to collect and/or remit taxes under the provisions of this subchapter, for fraud or negligence in reporting or remitting, at the rate of fifteen percent (15%) of the amount of the tax collected and/or required to be remitted, or as recomputed by the Tax Administrator.

E. In addition to any other penalties imposed by this subchapter, any person required to collect and/or remit any tax imposed by the provisions of this subchapter who fails to collect the tax (by failing to properly assess the tax on the customer’s billing), or who fails to remit the tax collected, or, in the cases of a service user that fails to properly self-collect and remit the tax under § 3.08.222 of this subchapter, shall pay interest at the rate of three- quarters of one percent (¾%) per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.

('65 Code, § 33B-11) (Ord. No. CS-621 § 1 (part); Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 12)

Any tax required to be paid by a service user under the provisions of this subchapter shall be deemed a debt owed by the service user to the city. Any such tax collected from a service user that has not been remitted to the Tax Administrator shall be deemed a debt owed to the city by the person required to collect and remit, and shall no longer be a debt of the service user. In the event that a service supplier required to collect and remit a tax under the provisions of this subchapter fails to do so, in whole or in part, the amount of such unremitted tax shall be deemed a debt owed by the service supplier to the city. Any person owing money to the city under the provisions of this subchapter shall be liable to an action, brought in the name of the city, for the recovery of such amount, plus any collection costs incurred by the city as a result of the person’s noncompliance with this subchapter, including but not limited to, reasonable attorney’s fees.

('65 Code, § 33B-12) (Ord. No. CS-621 § 1 (part); Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 13)

A. The Tax Administrator shall have the power and duty, and is hereby directed, to enforce each and all of the provisions of this subchapter.

B. The Tax Administrator may adopt administrative rules and regulations not inconsistent with provisions of this subchapter for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. A copy of such administrative rules and regulations shall be on file in the Tax Administrator’s office.

C. Upon a proper showing of good cause, the Tax Administrator may make administrative agreements, with appropriate conditions, to vary from the strict requirements of this subchapter, and thereby: i) conform to the billing procedures of a particular service supplier (or service user subject to § 3.08.222 of this subchapter) so long as such agreements result in the collection of the tax in conformance with the general purpose and scope of this subchapter; or ii) to avoid a hardship where the administrative costs of collection and remittance greatly outweigh the tax benefit. A copy of each such agreement shall be on file in the Tax Administrator’s office, and is voidable by the Tax Administrator or the city at any time. Such administrative agreements fall within the Tax Administrator's discretion to settle disputes. The Tax Administrator's exercise of prosecutorial forbearance under this subchapter does not constitute a change in taxing methodology for purposes of Cal. Gov’t Code § 53750, and the city does not waive or abrogate its ability to impose the utility users’ tax in full as a result of entering into such administrative agreements.

D. The Tax Administrator shall be authorized to determine the eligibility of any person who asserts a right to exemption from, or a refund of, the tax imposed by this subchapter.

(Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 14)

A. Whenever the Tax Administrator determines that a service user has deliberately withheld the amount of the tax owed by him or her from the amounts remitted to a service supplier, or that a service user has failed to pay the amount of the tax for a period of two or more billing periods, or whenever the Tax Administrator deems it in the best interest of the City, he or she may relieve the service supplier of the obligation to collect taxes due under this subchapter from certain named service users for specified billing periods. The service supplier shall provide the city with the names and addresses of such service users, and the amounts of taxes owed under the provisions of this subchapter.

B. The Tax Administrator shall notify the service user that he or she has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him or her personally, or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the service supplier; or, should the service user have changed his or her address, to his or her last known address. If a service user fails to remit the tax to the Tax Administrator within 15 days from the date of the service of the notice upon him or her, which shall be the date of mailing if service is not accomplished in person, a penalty of twenty-five percent (25%) of the amount of the tax set forth in the notice shall be imposed, along with interest at the rate of three- quarters of one percent (¾%) per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, form the date on which the remittance first became delinquent, until paid, but not less than $5.00.

C. The Tax Administrator may make an assessment for taxes not paid or remitted by a service user required to pay or remit. The notice of the assessment shall briefly refer to the amount of the taxes and penalties imposed, and the time and place when such assessment shall be submitted to the City Council for confirmation or modification. The Tax Administrator shall mail a copy of such notice to the service supplier and service user at least ten days prior to the date of the hearing, and shall post such notice, for at least five continuous days prior to the date of the hearing, in a conspicuous place freely accessible to the public at large. Any interested party having any objections may appear and be heard at the hearing, provided his or her objection is filed in writing with the Tax Administrator prior to the time set for the hearing. At the time fixed for considering the assessment, the City Council shall hear the same, together with any objection filed regarding aforesaid, and thereupon may confirm or modify the assessment by motion.

('65 Code, § 33B-13) (Ord. No. CS-621 § 1 (part); Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 15)

A. Filing an appeal. If the service user or service supplier is aggrieved by any decision or administrative ruling of the Tax Administrator, or with the failure to grant a refund or exemption as provided for under this subchapter, he or she may appeal to a Board of Review comprised of the City Manager, the Community Development Director and the Public Works Director, or their duly authorized designee, by filing a notice of appeal with the Tax Administrator within 14 days of the decision or administrative ruling that aggrieved the service user or service supplier. The Tax Administrator shall thereupon fix a time and place for a hearing of such appeal. The Tax Administrator shall give notice to such person of the time and place of hearing as provided herein.

B. Notice of appeal. The notice of appeal filed by the service user or service supplier shall contain the name and address of the person appealing the action, the decision appealed from, and the grounds for the appeal. A defect in the form of the notice does not affect its validity or the right to an appeal. The notice of appeal shall be accompanied by the fee fixed by resolution of the City Council. The notice of appeal shall be served upon the Tax Administrator by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the Tax Administrator. For the purpose of this section, a service by mail is complete at the time of deposit in the United States mail. Within 15 days after the date of service, the person assessed may either apply in writing to the Tax Administrator for a hearing on the assessment, or may file a written request that such hearing be waived. If the person neither requests a hearing upon the assessment nor requests a waiver of hearing within the prescribed time, the Tax Administrator's decision becomes final, and penalties and interest as provided by this subchapter shall continue to accrue until paid.

C. Waiver of hearing. If the person requests that the hearing be waived, the Tax Administrator may either grant such request and notify the person thereof in writing, or may, at his or her discretion, deny the request and set the appeal for hearing at the time and in the manner prescribed herein. If the Tax Administrator grants the request for waiver of hearing, the Board of Review shall consider the appeal without conducting a hearing on the matter, and issue its written decision within 30 days of the date upon which the Tax Administrator granted the request for waiver of hearing. The decision of the Board of Review shall be served upon the appealing service user or service supplier, by a deposit of a copy of the decision in the United States mail, postage prepaid thereon, addressed to such person.

D. Notice of hearing before Board of Review. If the person requests a hearing upon any decision or administrative ruling of the Tax Administrator or if the Tax Administrator denies the request for the waiver of hearing, the Tax Administrator shall cause the matter to be set for hearing before the Board of Review no later than 90 days after the date of the application, or as the case may be, the date of the Tax Administrator’s denial of the request for waiver of hearing. Notice of the time and place of the hearing shall be mailed to the person appealing the decision of the Tax Administrator, not later than 15 days before the date set for hearing, and, if the Tax Administrator desires the person to produce specific records at such hearing, such notice may designate the records required to be produced.

E. Hearing before Board of Review. At the hearing, the person appealing the decision and the Tax Administrator may submit such evidence as they believe to be relevant to their respective positions. The Board of Review may require the presentation of additional evidence from either the person assessed or from the Tax Administrator, or from both, and may continue the hearing from time to time for the purpose of allowing the presentation of additional evidence. The Board of Review shall issue a written decision within 30 days of the conclusion of the hearing. The decision of the Board of Review shall be served upon the appealing service user or service supplier, by a deposit of a copy of the decision in the United States mail, postage prepaid thereon, addressed to such person.

F. Written exceptions. Within 15 days from the date of service of the notice of decision of the Board of Review, the person appealing the decision of the Tax Administrator may file written exceptions to the decision of the Board of Review. . Upon filing of written exceptions, the Board of Review may either deny the exceptions or modify its decision, as it deems appropriate. If the Board of Review may either deny the exceptions or modify its decision, as it deems appropriate. If the Board of Review modifies its decision, it shall cause a written notice of decision, as required herein, to be given to the person appealing the decision of the Tax Administrator, at the time and in the manner provided herein. If the Board of Review does not modify its decision within 30 days from the service of such exceptions, the exceptions shall be deemed denied.

G. Effect of delay in administrative proceeding. Failure of the Tax Administrator to set any hearing within the time prescribed herein, and failure of the Board of Review to complete any procedure prescribed in this section within the period stated, shall not affect the validity of any proceedings taken hereunder. The city's failure to meet the notice and timing requirements under this section does not constitute a waiver of the city's rights; nor does such a failure abrogate any decision of the Tax Administrator or the Board of Review.

H. Effect of payment of a tax. Acceptance of any payment upon a tax, the validity of which has not previously been passed upon by the Board of Review, shall not preclude the Tax Administrator from subsequently levying another assessment in any case where the original assessment does not truly reflect the correct tax liability.

('65 Code, § 33B-14) (Ord. No. CS-621 § 1 (part); Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2006-009 § 22 (part); Ord. No. 2008-007½ § 16)

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this city, or against any officer of the city, to prevent or enjoin the collection under this subchapter of any tax or any amount of tax required to be collected and/or remitted.

('65 Code, § 33B-14) (Ord. No. CS-621 § 1 (part); Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2006-009 § 22 (part); Ord. No. 2008-007½ § 17)

A. It shall be the duty of every person required to collect and/or remit to the city any tax imposed by this subchapter to keep and preserve, for a period of at least three years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and remittance to the Tax Administrator, which records the Tax Administrator, or the Tax Administrator’s designated representative, shall have the right to inspect at all reasonable times. The Tax Administrator, or the Tax Administrator’s designated representative, is authorized to execute a non-disclosure agreement approved by the City Attorney, to protect the confidentiality of customer information pursuant to Cal. Rev. & Tax. Code §§ 7284.6 and 7284.7.

B. The Tax Administrator, or the Tax Administrator’s designated representative, may request from a person providing transportation or distribution services of gas or electricity to service users within the city, a list of the names, billing and service addresses, quantities of gas or electricity delivered, and other pertinent information, of its transportation customers within the city pursuant to Cal. Pub. Util. Code § 6354(e).

C. If any person subject to record keeping under this section unreasonably denies the Tax Administrator, or the Tax Administrator’s designated representative, access to such records, the Tax Administrator, or the Tax Administrator’s designated representative, may impose a penalty of $500 on such person for each day following the initial date that the person refuses to provide such access. This penalty shall be in addition to any other penalty imposed under this subchapter.

('65 Code, § 33B-15) (Ord. No. CS-621 § 1 (part); Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 18)

A. Whenever the amount of any tax has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the Tax Administrator under this subchapter, it may be refunded as provided in this section.

B. The Tax Administrator may refund any tax that has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the Tax Administrator under this subchapter, provided that no refund shall be paid under the provisions of this section unless the claimant, or his or her guardian, conservator, executor or administrator, has submitted a written claim to the Tax Administrator within one year of the overpayment or erroneous or illegal collection of the tax. Such claim must clearly establish claimant’s right to the refund by written records showing entitlement thereto. Nothing herein shall permit the filing of a claim on behalf of a class or group of taxpayers. The submission of a written claim, which is acted upon by the City Council, shall be a prerequisite to a suit thereon (see Cal. Gov’t Code § 935). The City Council shall act upon the refund claim within the time period set forth in Cal. Gov’t Code § 912.4. If the City Council fails or refuses to act on a refund claim within the time prescribed by Cal. Gov’t Code § 912.4, the claim shall be deemed to be rejected by the City Council on the last day of the period within which the City Council was required to act upon the claim as provided in Cal. Gov’t Code § 912.4.

C. It is the intent of the City Council that the one-year written claim requirement of this subsection be given retroactive effect; provided, however, that any claims that arose prior to the commencement of the one-year claims period of this section, and are not otherwise barred by a then-applicable statute of limitations or claims procedure, must be filed with the Tax Administrator, as provided in this subsection, within 90 days following the effective date of this section.

D. Notwithstanding other provisions of this section, whenever a service supplier, pursuant to an order of the California Public Utilities Commission or a court of competent jurisdiction, makes a refund to service users of charges for past utility services, the taxes paid pursuant to this subchapter on the amount of such refunded charges shall also be refunded to service users, and the service supplier shall be entitled to claim a credit for such refunded taxes against the amount of tax due upon the next monthly return. In the event this subchapter is repealed, the amounts of any refundable taxes shall be borne by the city.

('65 Code, § 33B-16) (Ord. No. CS-621 § 1 (part); Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 19)

The city shall annually verify that the communications users' tax imposed by this subchapter has been properly collected and remitted in accordance with this subchapter, and properly expended according to applicable law. The annual verification shall be performed under the direction of the Tax Administrator by a qualified independent third party employing reasonable, cost-effective procedures.

(Ord. No. 2008-007½ § 20)

If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this subchapter, or any part thereof, is for any reason held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this Subchapter or any part thereof. The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases is declared unconstitutional.

('65 Code, § 33B-17) (Ord. No. CS-621 § 1 (part); Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 21)

Taxes imposed by this subchapter may be decreased, repealed or amended by the City Council, but may not be increased without a vote of the people as required in Cal. Const. Art. XIII C and Cal. Gov’t Code § 53750(h).

(Ord. No. 2008-007½ § 23)

If a tax under this chapter is added, repealed, increased, reduced, or the tax base is changed, the Tax Administrator shall follow the notice requirements of Cal. Pub. Util. Code § 799. Prior to the effective date of the ordinance change, the service supplier shall provide the Tax Administrator with a copy of any written procedures describing the information that the service supplier needs to implement the ordinance change. If the service supplier fails to provide such written instructions, the Tax Administrator, or its agent, shall send by first class mail, a copy of the ordinance change to all collectors and remitters of the city’s utility users taxes according to the latest payment records of the Tax Administrator.

(Ord. No. 2000-001 § 1 (part))

ESSENTIAL CITY SERVICES TRANSACTIONS AND USE TAX

This Subchapter shall be known as the Essential City Services Transactions and Use Tax Ordinance. The City of Culver City hereinafter shall be called “City.” This Subchapter shall be applicable in the incorporated territory of the City.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

The operative date of this Subchapter shall be the first day of the first calendar quarter commencing more than 110 days after the adoption of this Subchapter by the voters, the date of such adoption being as set forth below.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

This Subchapter is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

A. To enhance the City's ability to offset state budget cuts and provide essential City services to the residents of Culver City, such as: preserving quality neighborhoods and ensuring effective 911 emergency response by retaining firefighters, police officers, and paramedics; fixing potholes/streets; maintaining parks, community centers, storm drains; continuing after school programs, senior services, graffiti removal, arts/cultural programs, and other general services.

B. To ensure that the City has the financial means to provide for the well-being and security of its residents and businesses as the City and its economic base grows.

C. To impose a retail transactions and use tax in accordance with the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1.6 (commencing with § 7251) and Cal. Rev. & Tax. Code Div. 2, Part 1.7, § 7285.9 which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.

D. To adopt a retail transactions and use tax ordinance that 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 Cal. Rev. & Tax. Code Div. 2, Part 1.6.

E. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore 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 procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes.

F. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1.6, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this subchapter.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

Prior to the operative date, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the State Board of Equalization prior to the operative date, 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.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of 0.5% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this Subchapter. The tax imposed herein is in addition to any other transactions tax imposed by the City, the County of Los Angeles, or the State of California.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

For the purposes of this Subchapter, 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 its 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 of business in the State or has more than one place of business, 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.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this Subchapter for storage, use or other consumption in said territory at the rate of 0.5% 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. The tax imposed herein is in addition to any other transactions tax imposed by the City, the County of Los Angeles, or the State of California.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

Except as otherwise provided in this Subchapter and except insofar as they are inconsistent with the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1.6, all of the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1 (commencing with Section 6001) are hereby adopted and made a part of this Subchapter as though fully set forth herein.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

In adopting the provisions of Cal. Rev. & Tax. Code Div. 2, Part 1:

A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:

1. The word “State” is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California;

2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Subchapter;

3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:

a. 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 Cal. Rev. & Tax. Code Div. 2, Part 1, or;

b. 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 provision of that code.

4. In Cal. Rev. & Tax. Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828.

B. The word “City” shall be substituted for the word “State” in the phrase “retailer engaged in business in this State” in Cal. Rev. & Tax. Code § 6203 and in the definition of that phrase in § 6203.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this Subchapter.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or Use tax.

B. There are exempted from the computation of the amount of transactions tax the gross receipts from:

1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county 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.

2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or its agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this division, delivery to a point outside the City shall be satisfied:

a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Cal. Vehicle Code Div. 3, Chapter 1 (commencing with Section 4000), aircraft licensed in compliance with Cal. Public Utilities Code § 21411, and undocumented vessels registered under Cal. Vehicle Code Div. 3.5 (commencing with Section 9840) by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and

b. With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Subchapter.

4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this Subchapter.

5. For the purposes of subdivisions 3. and 4. of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

C. There are exempted from the use tax imposed by this Subchapter, the storage, use or other consumption in this City of tangible personal property:

1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.

2. Other than fuel or petroleum products 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 of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Cal. Rev. & Tax Code §§ 6366 and 6366.1.

3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Subchapter.

4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this Subchapter.

5. For the purposes of subdivisions 3. and 4. of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

6. Except as provided in subdivision 7., a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.

7. “A retailer engaged in business in the City” shall also include any retailer of any of the following: vehicles subject to registration pursuant to Cal. Vehicle Code Div. 3, Chapter 1 (commencing with Section 4000), aircraft licensed in compliance with Cal. Public Utilities Code § 21411, or undocumented vessels registered under Cal. Vehicle Code Div. 3.5 (commencing with Section 9840). That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.

D. Any person subject to use tax under this Subchapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Cal. Rev. & Tax Code Div. 2, Part 1.6 with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

All amendments subsequent to the effective date of this Subchapter to Cal. Rev. & Tax Code, Div. 2, Part 1 relating to sales and use taxes and which are not inconsistent with Cal. Rev. & Tax Code Div. 2, Parts 1.6 and 1.7, and all amendments to Cal. Rev. & Tax Code Div. 2, Parts 1.6 and 1.7, shall automatically become a part of this Subchapter, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Subchapter.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this Subchapter, or Cal. Rev. & Tax Code Div. 2, Part 1.6, of any tax or any amount of tax required to be collected.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

If any provision of this Subchapter or the application thereof to any person or circumstance is held invalid, the remainder of the Subchapter and the application of such provision to other persons or circumstances shall not be affected thereby.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

This Subchapter relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately upon its adoption by a majority vote of the qualified electors of the City voting in an election on the subject.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

The authority to levy the tax imposed by this Subchapter shall expire March 31, 2033.

(Ord. No. 2012-009 § 1 (part); Ord. No. 2020-008 § 1 (part))

REAL PROPERTY TRANSFER TAX

A. There is hereby imposed on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the City shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (including the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars ($100.00) a tax on such consideration or value at the rates set forth below:

• 1. 0.45% of the amount of consideration or value of $1,499,999 or less; and
• 2. 1.5% of the amount of consideration or value from $1,500,000 to $2,999,999; and
• 3. 3.0% of the amount of consideration or value from $3,000,000 to $9,999,999; and
• 4. 4.00% of the amount of consideration or value equal to or over $10,000,000.

B. The City Manager shall increase or decrease the amounts of consideration or value that establish the threshold of each of the four (4) tax rate tiers set forth in Subsection A. by an amount proportional to the change in the Consumer Price Index for All Urban Consumers, Los Angeles-Long Beach-Anaheim (CPI), as published by the U.S. Department of Labor, rounded up to the nearest one thousand dollars ($1,000.00), provided that such increase or decrease may not be done more than once per five (5) years after the effective date of the ordinance from which this Subsection is derived, and provided the amounts of consideration or value that establish the threshold of each of the four (4) tax rate tiers may not decrease below the amounts established in Subsection A. In the event the Bureau of Labor Statistics discontinues the publication of the CPI, then a comparable statistic shall be used as determined by the City’s Chief Financial Officer.

C. Notwithstanding Subsection A. herein, the following transfers shall be taxed at a rate of 0.45% regardless of the value of the consideration:

1. A transfer of improved real property to a nonprofit corporation, or a limited partnership or limited liability company in which a nonprofit corporation is the managing general partner or managing member, accompanied by a binding agreement or covenant recorded on the property and enforceable by the City to provide all residential units on the property (other than units reserved for on-site property managers) at an affordable rent or affordable housing cost to lower income households as defined in Cal. Health & Safety Code Section 50079.5; and

2. A transfer of real property that contains four (4) or more dwelling units designed for permanent residential occupancy, including accessory dwelling units, and meets all of the following conditions:

a. At least one (1) or more of the dwelling units was newly constructed within the last five (5) years prior to the transfer of the real property, based on the date of the issuance of the certificate of occupancy for such newly constructed dwelling units (“newly constructed” shall not include the remodel or renovation of an existing unit);

b. The newly constructed dwelling units must have resulted in a net increase in the total number of dwelling units on the real property; and

c. The transfer of real property is the first transfer following the issuance of the certificate of occupancy for such newly constructed dwelling units.

D. The City Council is authorized to establish such rules and procedures that are necessary and desirable for implementation of this Section 3.08.400 and may amend any aspect of this Subchapter 3.08.400 et seq. as long as the amendment does not result in an increase in the authorized tax rate.

('65 Code, § 33D-1) (Ord. No. CS-921 § 1 (part); Ord. No. 91-015 § 1; Ord. No. 2020-016 § 1)

Any persons who make a transfer which is subject to the tax imposed under § 3.08.400 of this Subchapter, and any persons to whom such a transfer is made shall be jointly and severally liable for payment of the tax imposed under § 3.08.400 of this Subchapter.

('65 Code, § 33D-2) (Ord. No. CS-921 § 1 (part))

The City Treasurer of the City of Culver City (hereinafter in this Subchapter referred to as “Treasurer”) shall collect the tax imposed under this Subchapter and shall otherwise administer this Subchapter. He may make such rules and regulations, not inconsistent with this Subchapter, as he may deem reasonably necessary or desirable to administer this Subchapter as well as necessary forms and receipts.

('65 Code, § 33D-3) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))

The tax imposed under this Subchapter is due and payable at the time the deed, instrument or writing effecting a transfer subject to the tax is delivered, and is delinquent if unpaid at the time of recordation thereof. In the event that the tax is not paid prior to becoming delinquent, a delinquency penalty of ten percent (10%) of the amount of tax due shall accrue. In the event a portion of the tax is unpaid prior to becoming delinquent, the penalty shall only accrue as to the portion remaining unpaid. An additional penalty of ten percent (10%) shall accrue if the tax remains unpaid on the 90th day following the date of the original delinquency. Interest shall accrue at the rate of one-half of one percent (.5%) a month, or fraction thereof, on the amount of tax, exclusive of penalties, from the date the tax becomes delinquent to the date of payment. Interest and penalty accrued shall become part of the tax.

('65 Code, § 33D-4) (Ord. No. CS-921 § 1 (part))

A. The tax imposed by this Subchapter shall be paid to the Treasurer by the persons referred to in § 3.08.405 of this Subchapter. The Treasurer shall have the authority as part of any rules and regulations promulgated by him as provided for herein to require that the payment shall be accompanied by a declaration of the amount of tax due signed by the person paying the tax or by his agent. The declaration shall include a statement that the value of the consideration on which the tax due was computed includes all indebtedness secured by liens, deeds of trust, or other encumbrances remaining or placed on the property transferred at the time of transfer, and also includes all special assessments on the property at which the purchaser or transferee agrees to pay or which remains a lien on the property at the time of transfer. The declaration shall identify the deed, instrument or writing affecting the transfer for which the tax is being paid. The Treasurer may require delivery to him of a copy of such deed, instrument or whenever he deems such to be reasonably necessary to adequately identify such writing or to administer the provisions of this Subchapter. The Treasurer may rely on the declaration as to the amount of the tax due provided he has no reason to believe that the full amount of the tax due is not shown on the declaration.

B. Whenever the Treasurer has reason to believe that the full amount of tax is not shown on the declaration or has not been paid, he may, by notice served upon any person liable for the tax, require him to furnish a true copy of his records relevant to the value of the consideration or fair market value of the property transferred. Such notice may be served at any time within three (3) years after recordation of the deed, instrument or writing which transferred such property.

('65 Code, § 33D-5) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))

A. If on the basis of such information as the Treasurer receives pursuant to the last paragraph of § 3.08.420 of this Subchapter, and/or on the basis of such other relevant information that comes into his possession, he determines that the amount of tax due as set forth in the declaration, or as paid, is insufficient, he may recompute the tax due on the basis of such information.

B. If the declaration required by § 3.08.420 of this Subchapter is not submitted, the Treasurer may make an estimate of the value of the consideration for the property conveyed and determine the amount of tax to be paid on the basis of any information in his possession or that may come into his possession.

C. One or more deficiency determinations may be made of the amount due with respect to any transfer.

('65 Code, § 33D-6) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))

The Treasurer shall give notice to a person liable for payment of the tax imposed under this Subchapter of his determination made under § 3.08.425 of this Subchapter. Such notice shall be given within three (3) years after the recordation of the deed, instrument or writing effecting the transfer on which the tax deficiency determination was made.

('65 Code, § 33D-7) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))

Any notice required to be given by the Treasurer under this Subchapter may be served personally or by mail; if by mail, service shall be made by depositing the notice in the United States mail, in a sealed envelope with postage paid, addressed to the person on whom it is to be served at his address as it appears in the records of the city or as ascertained by the Treasurer. The service is complete at the time of the deposit of the notice in the United States mail, without extension of time for any reasons.

('65 Code, § 33D-8) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))

Any person against whom a determination is made under this Subchapter or any person directly interested may petition for a redetermination within sixty (60) days after the service upon the person of notice thereof. If a petition for redetermination is not filed within the sixty (60) day period, the determination becomes final at the expiration of the period.

('65 Code, § 33D-9) (Ord. No. CS-921 § 1 (part))

If a petition for redetermination is filed within the sixty (60) day period, the Treasurer shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing, and shall give him ten (10) days' notice of the time and place of hearing. The Treasurer may designate one or more deputies for the purpose of conducting hearings and may continue a hearing from time to time as may be necessary.

('65 Code, § 33D-10) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))

The Treasurer may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Treasurer at or before the hearing.

('65 Code, § 33D-11) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))

The order or decision of the Treasurer upon a petition for redetermination becomes final thirty (30) days after service upon the petitioner of notice thereof.

('65 Code, § 33D-12) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))

The amount of any tax, penalty, and interest imposed under the provisions of this Subchapter shall be deemed a debt to the City. Any person owing money to the City under the provisions of this Subchapter shall be liable to an action brought in the name of the City for the recovery of such amount.

('65 Code, § 33D-13) (Ord. No. CS-921 § 1 (part))

Whenever the amount of any tax, penalty or interest has been overpaid, or paid more than once, or has been erroneously collected, or received by the City under this Subchapter, it may be refunded as hereinafter provided in this Section, provided a written claim therefor stating under penalty of perjury the specific grounds under which the claim is founded is filed with the Treasurer within three (3) years of the date of payment. The claims shall be on forms furnished by the Treasurer. The Treasurer may make such refund if he is satisfied that the claimant is entitled to the refund under the provisions of this Section. No refund shall be paid under the provisions of this Section, unless the claimant establishes his right by written records showing entitlement thereto.

('65 Code, § 33D-14) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))

If any provision of this Subchapter or application thereof to any person or circumstances, is held invalid, such invalidity shall not affect other provisions or applications of this Subchapter which can be given effect without the invalid provision or application, and to this end the provisions of this Subchapter are declared to be severable.

('65 Code, § 33D-15) (Ord. No. CS-921 § 1 (part))

NEIGHBORHOOD SAFETY AND CITY SERVICES PROTECTION TRANSACTIONS AND USE TAX

This Subchapter shall be known as the City of Culver City Neighborhood Safety and City Services Protection Transactions and Use Tax Ordinance. The City of Culver City hereinafter shall be called "City." This Subchapter shall be applicable in the incorporated territory of the City.

(Ord. No. 2018-017 § 1 (part))

The operative date of this Subchapter shall be the first day of the first calendar quarter commencing more than 110 days after the adoption of this Subchapter by the voters, the date of such adoption being as set forth below.

(Ord. No. 2018-017 § 1 (part))

This Subchapter is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

A. To enhance the City of Culver City's ability to offset rising costs for providing services and protecting essential City services to the residents of Culver City, such as: maintaining 911 emergency response times by retaining firefighters, police officers, paramedics; fully staffing neighborhood fire stations; fixing potholes/streets; continuing senior services and after school programs; maintaining parks and other unrestricted general fund City services.

B. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with § 7251) of Div. 2 of the Cal. Rev. and Tax. Code and § 7285.9 of Part 1.7 of Div. 2 which authorizes the City to adopt this tax Subchapter which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.

C. To adopt a retail transactions and use tax ordinance that 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 1.6 of Div. 2 of the Cal. Rev. and Tax. Code.

D. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes.

E. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this Subchapter.

(Ord. No. 2018-017 § 1 (part))

Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax Subchapter; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration prior to the operative date, 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.

(Ord. No. 2018-017 § 1 (part))

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one quarter of one percent (0.25%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this Subchapter. The tax imposed herein is in addition to any other transactions tax imposed by the City, the County of Los Angeles, or the State of California.

(Ord. No. 2018-017 § 1 (part))

For the purposes of this Subchapter, 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 its 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 of business in the State or has more than one place of business, 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 California Department of Tax and Fee Administration.

(Ord. No. 2018-017 § 1 (part))

An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this Subchapter for storage, use or other consumption in said territory at the rate of one-quarter of one percent (0.25%) 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. The tax imposed herein is in addition to any other transactions tax imposed by the City, the County of Los Angeles, or the State of California.

(Ord. No. 2018-017 § 1 (part))

Except as otherwise provided in this Subchapter and except insofar as they are inconsistent with the provisions of Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code, all of the provisions of Part 1 (commencing with § 6001) of Div. 2 of the Cal. Rev. and Tax. Code are hereby adopted and made a part of this Subchapter as though fully set forth herein.

(Ord. No. 2018-017 § 1 (part))

In adopting the provisions of Part 1 of Div. 2 of the Cal. Rev. and Tax. Code:

A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:

1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Treasury, or the Constitution of the State of California;

2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this Subchapter.

3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:

a. 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 Div. 2 of the Cal. Rev. and Tax. Code, or;

b. 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 provision of that code.

4. In §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Cal. Rev. and Tax. Code.

B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in § 6203 and in the definition of that phrase in § 6203.

(Ord. No. 2018-017 § 1 (part))

If a seller's permit has been issued to a retailer under § 6067 of the Cal. Rev. and Tax. Code, an additional transactor's permit shall not be required by this Subchapter.

(Ord. No. 2018-017 § 1 (part))

A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

B. There are exempted from the computation of the amount of transactions tax the gross receipts from:

1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county 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.

2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or its agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this Paragraph, delivery to a point outside the City shall be satisfied:

a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with § 4000) of Div. 3 of the Cal. Vehicle Code, aircraft licensed in compliance with § 21411 of the Cal. Pub. Util. Code, and undocumented vessels registered under Div. 3.5 (commencing with § 9840) of the Cal. Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and

b. With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Subchapter.

4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this Subchapter.

5. For the purposes of Subparagraphs 3. and 4. of this Section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

C. There are exempted from the use tax imposed by this Subchapter, the storage, use or other consumption in this City of tangible personal property:

1. The gross receipts from the sale of which have been subject to a transactions tax under any State-administered transactions and use tax ordinance.

2. Other than fuel or petroleum products 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 of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in §§ 6366 and 6366.1 of the Cal. Rev. and Tax. Code of the State of California.

3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Subchapter.

4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this Subchapter.

5. For the purposes of Paragraphs 3. and 4. of this Section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

6. Except as provided in Paragraph 7., a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.

7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with § 4000) of Div. 3 of the Cal. Vehicle Code, aircraft licensed in compliance with § 21411 of the Cal. Pub. Util. Code, or undocumented vessels registered under Div. 3.5 (commencing with § 9840) of the Cal. Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.

D. Any person subject to use tax under this Subchapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.

(Ord. No. 2018-017 § 1 (part))

All amendments subsequent to the effective date of this Subchapter to Part 1 of Div. 2 of the Cal. Rev. and Tax. Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Div. 2 of the Cal. Rev. and Tax. Code, and all amendments to Part 1.6 and Part 1.7 of Div. 2 of the Cal. Rev. and Tax. Code, shall automatically become a part of this Subchapter, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Subchapter.

(Ord. No. 2018-017 § 1 (part))

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this Subchapter, or Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code, of any tax or any amount of tax required to be collected.

(Ord. No. 2018-017 § 1 (part))

If any provision of this Subchapter or the application thereof to any person or circumstance is held invalid, the remainder of the Subchapter and the application of such provision to other persons or circumstances shall not be affected thereby.

(Ord. No. 2018-017 § 1 (part))

This Subchapter relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately upon its adoption by a majority vote of the qualified electors of the City voting in an election on the subject.

(Ord. No. 2018-017 § 1 (part))

TAXES; CONDOMINIUMS

There is hereby imposed upon the development and construction of all condominium projects, whether of new construction or of conversion of an existing building, a tax of $1,000 per planned salable unit. This tax shall not apply to:

A. Any development or construction of a condominium unit or conversion of an existing building to a condominium for which a completed sale has occurred and to which legal title has passed from the seller to the buyer;

B. To any development or construction of any condominium unit or any unit within a conversion of an existing building to a condominium which has prior to September 20, 1973, paid, or unqualifiedly obligated itself to pay, any fee to the City of Culver City in lieu of dedication of open space pursuant to any ordinance of the City of Culver City.

('65 Code, § 33E-1) (Ord. No. CS-782 § 1 (part))

In the event that the condominium or condominium conversion development is abandoned before substantial work has begun, the tax paid will be refunded to whomsoever paid said tax, upon payee's filed statement that he has abandoned the project. Any further development within the project or attempted sale of condominium units where the tax paid has been refunded shall be unlawful.

('65 Code, § 33E-2) (Ord. No. CS-782 § 1 (part))

In the event that a developer fails to pay the condominium tax, the City Treasurer shall have the power to file a lien upon the subject project in the form set out below in § 3.08.615. The obligation to pay the tax and the amount of the tax owed will be determined prior to filing said lien at a properly noticed public hearing.

('65 Code, § 33E-3) (Ord. No. CS-782 § 1 (part); Ord. No. 96-007 § 1 (part))

The City Treasurer shall deliver to the county auditor a notice of lien substantially in the following form, to wit:

“NOTICE OF LIEN

Pursuant to the authority vested in me by this Subchapter, I did cause a hearing to be held ten days after notice at said hearing was delivered to all interested parties, to wit: on the day of , 19 , to ascertain why a tax lien should not be imposed upon the hereinafter described property for non-payment of a required condominium tax, , of which is still unpaid and owing, and having determined at such hearing that said amount is owed to the City of Culver City, said City hereby does claim a lien on said real property in the sum of and the same shall be a lien upon said real property until the said sum has, been paid in full and discharged of record and said sum shall be collected in the same manner and at the same time as are the taxes for said City on said real property and subject to the same penalties and procedures to foreclose.

The real property herein mentioned and upon which a lien is claimed is that certain piece or parcel of land in the City of Culver City, County of Los Angeles, State of California, and particularly described as follows, to wit:

(Description of property)

Dated this day of , 19

City Treasurer”

('65 Code, § 33E-4) (Ord. No. CS-782 § 1 (part); Ord. No. 96-007 § 1 (part))

WATER EXTRACTION TAX

On and after July 1, 1978, every person who extracts water from a well or wells shall pay a tax on each acre-foot of water extracted in an amount which equals fourteen percent (14%) of the lowest charge made by the Los Angeles Metropolitan Water District for delivery within Southern California of an acre-foot of untreated water. Said tax shall not apply to any water which is subject to the City's utility users' tax and for the use of which a utility users' tax is paid.

('65 Code, § 33F-1) (Ord. No. CS-934 § 1; Ord. No. CS-968 § 2)

COMMERCIAL AND INDUSTRIAL DEVELOPMENT TAX

This tax shall be known as the “Commercial and Industrial Development Tax.”

('65 Code, § 33J-1) (Ord. No. 90-004 § 1)

There is hereby imposed a tax upon the development, construction, reconstruction or remodeling of all commercial and industrial structures or properties in the City, which is due and payable prior to issuance of the first building permit for all or any portion of such development, construction, reconstruction or remodeling. As used herein, commercial and industrial development projects shall not include public buildings used for governmental or school purposes.

('65 Code, § 33J-2) (Ord. No. 90-004 § 1)

A. Every person developing or constructing a new commercial or industrial building, or reconstructing or remodeling an existing commercial or industrial building, shall pay a tax to the City, as follows:

1. Prior to issuance of a building permit with a total building valuation, as determined by the Building Official, of less than Two Hundred Fifty Thousand Dollars ($250,000.00), a tax of Twenty-Five Dollars ($25.00).

2. Upon issuance of a building permit with a total building valuation, as determined by the Building Official, of Two Hundred Fifty Thousand Dollars ($250,000.00) or more, a tax at the rate of Twenty-Five Dollars ($25.00) for the first Two Hundred Fifty Thousand Dollars ($250,000.00) of building valuation, plus one and one-half percent (1.5%) of the portion of building valuation in excess of Two Hundred Fifty Thousand Dollars ($250,000.00).

B. For the purpose of determining the rate of tax pursuant to this Section, the Building Official shall aggregate the valuation of all building permits issued to the person for any commercial or industrial building on the site within the preceding twelve (12) months; provided that the valuation of any building permit issued prior to July 23, 1990 shall be excluded therefrom.

('65 Code, § 33J-3) (Ord. No. 90-004 § 1; Ord. No. 90-024 § 1)

If, as determined by the Building Official, permit modifications are necessary subsequent to the issuance of the building permit, the Building Official shall determine whether the total building valuation of the building or buildings require adjustment, and the taxes established herein shall be due and payable for such adjustment at the time the building valuation is so adjusted.

('65 Code, § 33J-4) (Ord. No. 90-004 § 1)

No tax shall be levied or collected on the valuation of any building permit issued for reconstruction or remodeling of a building in connection with earthquake rehabilitation required by this Code.

('65 Code, § 33J-5) (Ord. No. 90-004 § 1)

A refund of the taxes imposed pursuant to this Subchapter shall be made when the building permit is not used for such construction. Any claim for refund shall be processed in the same manner as refunds for building permit fees.

('65 Code, § 33J-6) (Ord. No. 90-004 § 1)

CIGARETTE TAX

For the purpose of this Subchapter certain terms used herein are defined as follows:

CIGARETTE. Any roll for smoking, made wholly or a part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredients where such roll has a wrapper or cover made of any other material except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds per thousand.

RETAILER. Any domestic or foreign corporation, association, syndicate, joint venture, joint stock company, partnership of any kind, club, Massachusetts business or common law trust, society, or individual who sells cigarettes for any purpose other than resale. Where cigarettes are offered for sale through the means of a vending machine, the person holding title to the cigarettes in the machine shall be deemed the retailer.

USE or CONSUMPTION. The exercise of any right or power over cigarettes incident to the ownership thereof other than the sale of the cigarettes or the keeping or retention thereof for the purpose of sale.

('65 Code, § 33A-1) (Ord. No. CS-520 § 2)

An excise tax is hereby imposed upon the use or consumption in the City of Culver City of cigarettes purchased from a retailer for use or consumption within the City of Culver City, at the rate of two mills ($0.002) per cigarette, effective July 1, 1967.

('65 Code, § 33A-2) (Ord. No. CS-520 § 3; Ord. No. CS-566 § 1)

The tax constitutes a debt owed by the purchaser to the City which is extinguished only by payment of the tax to the City Treasurer or to the retailer. When a purchase from a retailer is made within the City, the tax shall be paid to the retailer at the time the purchase price is paid. The tax collected or required to be collected by the retailer constitutes a debt owed by the retailer to the City. Should any remittance of tax be made by a retailer prior to sale of cigarettes to a consumer, such remittance shall be considered as an advance payment to be reimbursed by adding the amount of the tax to the price of the cigarettes at the time of sale to the user or consumer.

('65 Code, § 33A-3) (Ord. No. CS-520 § 4)

Each retailer selling cigarettes within the City of Culver City shall collect the tax imposed under this Subchapter, and on or before the last day of the month following the close of a calendar quarter remit the total amount so collected to the City Treasurer, together with a statement on a form provided by the City Treasurer showing the number of cigarettes sold to purchasers, the amount of tax collected, and such other information as the City Treasurer shall require. Where the City Treasurer determines that efficiency in the administration of the tax would be promoted, he may establish reporting periods greater than quarterly, but not to exceed one year. The City Treasurer may establish shorter reporting periods for any retailer if he deems it necessary in order to insure collection of the tax. Statements and payments are due immediately upon cessation of the business of selling cigarettes for any reason. All taxes collected by retailers pursuant to this Subchapter shall be held in trust for the account of the City until payment thereof is made to the City Treasurer.

('65 Code, § 33A-4) (Ord. No. CS-520 § 5)

A. Within thirty (30) days after commencing business, each retailer shall register with the City Treasurer and obtain from him a “Cigarette Tax Registration Certificate” to be at all times posted in a conspicuous place on the premises; provided, however, each retailer who does not operate from a fixed place of business shall keep the registration certificate upon his person at all times while engaging in the business of being a retailer. No person shall engage in the business of being a retailer without obtaining a registration certificate therefor. Said certificate shall, among other things, state the following:

• 1. The name of the operator.
• 2. The address of the retailer's place of business.
• 3. The date upon which the certificate was issued.

4. “This Cigarette Tax Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Cigarette Tax Ordinance by registering with the City Treasurer for the purpose of collecting the Cigarette Tax from purchasers of cigarettes and remitting said tax to the City Treasurer. This certificate does not authorize any person to conduct any lawful business in an unlawful manner, nor to operate a cigarette retailing business without complying with all state and local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this City. This certificate does not constitute a permit.”

B. All Cigarette Tax Registration Certificates shall be counter-by the City Treasurer.

C. A retailer having more than one place of business within the City at which cigarettes are sold, other than a vending machine operator, shall be required to obtain a separate registration for each such place of business.

('65 Code, § 33A-5) (Ord. No. CS-520 § 6)

A. Taxes collected by a retailer which are not remitted to the City Treasurer on or before the due dates fixed in § 3.08.915 hereof, or fixed by the City Treasurer as provided herein, are delinquent.

B. Any retailer who fails to remit any tax imposed by this Subchapter within the time required shall pay a penalty of ten per cent (10%) of the amount of the tax in addition to the amount of the tax.

C. Any retailer who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a delinquency penalty of ten per cent (10%) of the amount of the tax in addition to the amount of the tax and the ten per cent (10%) penalty first imposed.

D. Every penalty imposed and such interest as accrues under the provisions of this Section shall become a part of the tax herein required to be paid.

('65 Code, § 33A-6) (Ord. No. CS-520 § 7)

A. If any retailer shall fail or refuse to collect said tax and to make, within the time provided in this Subchapter, any report and remittance of said tax or any portion thereof required by this Subchapter, the City Treasurer shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of tax due. As soon as the City Treasurer shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this Subchapter and payable by any retailer who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such retailer the tax, interest and penalties provided for by this Subchapter. In case such determination is made, the City Treasurer shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the retailer so assessed at his last known place of address.

B. Such retailer may, within ten (10) days after the serving or mailing of such notice, make application in writing to the City Treasurer for a hearing on the amount assessed. If application by the retailer for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the City Treasurer shall become final and conclusive and immediately due and payable. If such application is made, the City Treasurer shall give not less than five (5) days' written notice in the manner prescribed herein to the retailer to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the retailer may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the City Treasurer shall determine the proper tax to be remitted and shall thereafter give written notice to the retailer in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as provided in § 3.08.935 hereof.

('65 Code, § 33A-7) (Ord. No. CS-520 § 8)

Any retailer aggrieved after such hearing by any decision of the City Treasurer with respect to the amount of such tax, interest and penalties, if any, may appeal to the Council by filing a notice of appeal with the City Clerk within fifteen (15) days of the serving or mailing of the determination of tax due. The Council shall fix a time and place for hearing such appeal, and the City Clerk shall give notice in writing to such retailer at his last known place of address. The findings of the Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.

('65 Code, § 33A-8) (Ord. No. CS-520 § 9)

It shall be the duty of every retailer liable for the collection and payment to the City of any tax imposed by this Subchapter to keep and preserve, for a period of four (4) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the City Treasurer shall have the right to inspect at all reasonable times.

('65 Code, § 33A-9) (Ord. No. CS-520 § 10)

A. A retailer may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the City Treasurer that the person from whom the tax has been collected was not subject to the tax.

B. No refund shall be paid under the provisions of this Section unless the claimant makes a verified claim within three (3) years of the date of payment.

('65 Code, § 33A-10) (Ord. No. CS-520 § 11)

Any person using or consuming cigarettes within the City who has not paid the tax required by the provisions of this Subchapter and any retailer who has failed to collect or who has collected but not remitted any tax required to be paid by the provisions of this Subchapter, shall be liable to an action brought in the name of the City for the recovery of such amount.

('65 Code, § 33A-11) (Ord. No. CS-520 § 12)

Any retailer or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the City Treasurer, or who renders a false or fraudulent return or claim, and any person required to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this Subchapter to be made, is guilty of a misdemeanor and shall be punishable by a fine of not more than Five Hundred Dollars ($500.00) or by imprisonment in the County Jail for a period of not more than six (6) months, or by both such fine and imprisonment.

('65 Code, § 33A-12) (Ord. No. CS-520 § 13)

In order to comply with the requirements of those provisions of Chapter 963 of the Statutes of 1967, which provide in effect that State cigarette tax revenue will not be available to any city having a local cigarette tax on or after October 1, 1967, the taxing provisions of this Subchapter shall be suspended on and after October 1, 1967, and shall remain suspended and thereafter be of no force and effect so long as there is in effect the provisions of the California Revenue and Taxation Code as amended and pursuant to said Code the City is entitled to participate in the State cigarette tax revenues. If, in the event said Revenue and Taxation Code shall be further amended so that the City is not entitled to further participation in State cigarette tax revenues, then the provisions of this Subchapter shall become operative and effective and in the event the provisions of the Cal. Rev. & Tax. Code §§ 30001 et seq. by which the City is entitled to participate in the State cigarette tax revenues shall be declared invalid, then the provisions of this Subchapter shall be deemed not to be suspended. The collection and enforcement provisions of this Subchapter shall remain in full force and effect for taxes imposed before October 1, 1967, but shall be suspended in the same manner that other provisions of this Subchapter are suspended for taxes imposed upon or after October 1, 1967.

('65 Code, § 33A-13) (Ord. No. CS-579 § 1)

NEIGHBORHOOD SERVICES AND COMMUNITY SAFETY TRANSACTIONS AND USE TAX

This Subchapter shall be known as the City of Culver City Neighborhood Services And Community Safety Transactions and Use Tax Ordinance. The City of Culver City hereinafter shall be called "City." This Subchapter shall be applicable in the incorporated territory of the City.

(Ord. No. 2025-012, § 1 (part))

The operative date of this Subchapter shall be the first day of the first calendar quarter commencing more than one-hundred and ten (110) days after the adoption of this Subchapter by the voters, the date of such adoption being as set forth below.

(Ord. No. 2025-012, § 1 (part))

This Subchapter is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

A. To enhance the City of Culver City's ability to offset rising costs for providing services and protecting essential City services to the residents of Culver City, such as: maintaining 911 emergency response times by retaining firefighters, police officers, paramedics; fully staffing neighborhood fire stations; fixing potholes/streets; continuing senior services and after school programs; maintaining parks and other unrestricted general fund City services.

B. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with § 7251) of Div. 2 of the Cal. Rev. and Tax. Code and § 7285.9 of Part 1.7 of Div. 2 which authorizes the City to adopt this tax Subchapter which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.

C. To adopt a retail transactions and use tax ordinance that 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 1.6 of Div. 2 of the Cal. Rev. and Tax. Code.

D. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes.

E. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this Subchapter.

(Ord. No. 2025-012, § 1 (part))

Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax Subchapter; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration prior to the operative date, 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.

(Ord. No. 2025-012, § 1 (part))

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one quarter of one percent (0.25%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this Subchapter. The tax imposed herein is in addition to any other transactions tax imposed by the City, the County of Los Angeles, or the State of California.

(Ord. No. 2025-012, § 1 (part))

For the purposes of this Subchapter, 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 its 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 of business in the State or has more than one place of business, 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 California Department of Tax and Fee Administration.

(Ord. No. 2025-012, § 1 (part))

An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this Subchapter for storage, use or other consumption in said territory at the rate of one-quarter of one percent (0.25%) 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. The tax imposed herein is in addition to any other transactions tax imposed by the City, the County of Los Angeles, or the State of California.

(Ord. No. 2025-012, § 1 (part))

Except as otherwise provided in this Subchapter and except insofar as they are inconsistent with the provisions of Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code, all of the provisions of Part 1 (commencing with § 6001) of Div. 2 of the Cal. Rev. and Tax. Code are hereby adopted and made a part of this Subchapter as though fully set forth herein.

(Ord. No. 2025-012, § 1 (part))

In adopting the provisions of Part 1 of Div. 2 of the Cal. Rev. and Tax. Code:

A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:

1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Treasury, or the Constitution of the State of California;

2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this Subchapter.

3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:

a. 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 Div. 2 of the Cal. Rev. and Tax. Code, or;

b. 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 provision of that code.

4. In §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Cal. Rev. and Tax. Code.

B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in § 6203 and in the definition of that phrase in § 6203. A "retailer engaged in business" under that section shall also include any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in this state or for delivery in the state by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000). For purposes of this section, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of Title 26 of the United States Code and the regulations thereunder.

(Ord. No. 2025-012, § 1 (part))

If a seller's permit has been issued to a retailer under § 6067 of the Cal. Rev. and Tax. Code, an additional transactor's permit shall not be required by this Subchapter.

(Ord. No. 2025-012, § 1 (part))

A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

B. There are exempted from the computation of the amount of transactions tax the gross receipts from:

1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county 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.

2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or its agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this Subsection, delivery to a point outside the City shall be satisfied:

a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with § 4000) of Div. 3 of the Cal. Vehicle Code, aircraft licensed in compliance with § 21411 of the Cal. Pub. Util. Code, and undocumented vessels registered under Div. 3.5 (commencing with § 9840) of the Cal. Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and

b. With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Subchapter.

4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this Subchapter.

5. For the purposes of Subdivisions 3. and 4. of this Section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

C. There are exempted from the use tax imposed by this Subchapter, the storage, use or other consumption in this City of tangible personal property:

1. The gross receipts from the sale of which have been subject to a transactions tax under any State-administered transactions and use tax ordinance.

2. Other than fuel or petroleum products 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 of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in §§ 6366 and 6366.1 of the Cal. Rev. and Tax. Code of the State of California.

3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Subchapter.

4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this Subchapter.

5. For the purposes of Subdivisions 3. and 4. of this Section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

6. Except as provided in Subdivision 7., a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.

7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with § 4000) of Div. 3 of the Cal. Vehicle Code, aircraft licensed in compliance with § 21411 of the Cal. Pub. Util. Code, or undocumented vessels registered under Div. 3.5 (commencing with § 9840) of the Cal. Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.

D. Any person subject to use tax under this Subchapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.

(Ord. No. 2025-012, § 1 (part))

All amendments subsequent to the effective date of this Subchapter to Part 1 of Div. 2 of the Cal. Rev. and Tax. Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Div. 2 of the Cal. Rev. and Tax. Code, and all amendments to Part 1.6 and Part 1.7 of Div. 2 of the Cal. Rev. and Tax. Code, shall automatically become a part of this Subchapter, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Subchapter.

(Ord. No. 2025-012, § 1 (part))

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this Subchapter, or Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code, of any tax or any amount of tax required to be collected.

(Ord. No. 2025-012, § 1 (part))

If any provision of this Subchapter or the application thereof to any person or circumstance is held invalid, the remainder of the Subchapter and the application of such provision to other persons or circumstances shall not be affected thereby.

(Ord. No. 2025-012, § 1 (part))

This Subchapter relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately upon its adoption by a majority vote of the qualified electors of the City voting in an election on the subject.

(Ord. No. 2025-012, § 1 (part))