Dos Palos Municipal Code Title 3 Revenue and Finance

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3.04.010

Chapter 3.04 amendments made thereto by Chapter 642, Stat-
utes ofJ935, there is created in the city treasury a
special fund to be known as the "special gas tax GAS TAX STREET IMPROVEMENT street improvement fund." (Ord. 10 § 1, 1936) FUND*
3 .04.020 Moneys allocated to fund.

Sections: All moneys received by the city from the state

construction, maintenance, or improvement of *For statutory provisions regarding the apportionment of money streets or highways other than state highways, to cities having a special gas tax street improvement fund. see shall be paid into the fund. (Ord. 10 § 2, 1936) Streets and Highways Code § 2113: for provisions regarding highway users' tax funds generally. see Streets and Highways Code§ 2100 et seq. 3.04.030 Expenditures. All moneys in the fund shall be expended

To comply with the provisions of Article 5 of subject to all of the provisions of Article 5, Chap- Chapter I of Division I of the Streets and High- ter I, Division I of the Streets and Highways ways Code, with particular reference to the Code. (Ord. 10 § 3, 1936)

41

3.08.010

Chapter 3.08 3.08.030 Payment responsibility.
Any tax imposed pursuant to Section 3.08.020
DOCUMENTARY STAMP TAX* shall be paid by any person who makes, signs or
issues any document or instrument subject to the
tax, or for whose use or benefit the same is made,_Sections:
signed or issued. (Ord. 144 § 3, 1967) 3.08.010 Adopted.

secure debt. Any tax imposed pursuant to this chapter shall

and Exchange Commission. • The United States or any agency or instru-

pursuant to this chapter with respect to any deed, *Foi-statutory authority for cities to impose a documentary stamp instrument, or writing to which it is a party, but tax on the sale of real property within the city. see Rev. and Tax. Code§ 11901 etseq. the tax may be collected by assessment from any other party liable therefor. (Ord. 144 § 5, 1967) 1.· .,
' •,_,.,, ;3.08.010 Adopted. This chapter shall be known as the "real prop- 3.08.060 Exception-Reorganization or erty transfer tax chapter of the city of Dos Palos." adjustment. It is adopted pursuant to the authority contained Any tax imposed pursuant to this chapter shall in Part 6.7 (commencing with Section 11901 of not apply to the making, delivering or filing of Division 2 of the Revenue and Taxation Code of conveyances to make effective any plan of the state of California (Ord. 144 § I, 1967) reorganization or adjustment: A. Confirmed under the Federal Bankruptcy

There is imposed on each deed, instrument or B. Approved in an equity receivership pro- writing by which any lands, tenements, or other ceeding in a court involving a railroad corpora- realty sold within the city shall be granted, tion, as defined in subdivision (m) of Section 205 assigned, transferred or otherwise conveyed to, of Title 11 of the United States Code, as or vested in, the purchaser or purchasers, or any amended; other person or persons, by his or their direction, C. Approved in an equity receivership pro- when the consideration or value of the interest or ceeding in a court involving a corporation, as property conveyed (exclusive of the value of any defined in subdivision (3) of Section 506 of Title lien or encumbrances remaining thereon at the II of the United States Code, as amended; or time of sale) exceeds one hundred dollars, a tax at D. Whereby a mere change in identity, form the rate of twenty-seven and onehalf cents for or place or organization is effected. Subsections each five hundred dollars or fractional part A to D, inclusive, of this section shall only apply thereof. (Ord. 144 § 2, I 967) if the making, delivery or filing of instruments of

42

3.08.060

transfer or conveyances occurs within five years 2. Such continuing partnership continues to from the date of such confirmation, approval or hold the realty concerned. change. (Ord. 144 § 6, 1967) B. If there is a termination ofany partnership within the meaning of Section 708 of the Internal

Exchange Commission. ter, such partnership shall be treated as having Any tax imposed pursuant to this chapter shall executed an instrument whereby there was con- not apply to the making or delivery of con- veyed, for fair market value ( exclusive of the veyances to make effective any order of the value of any lien or encumbrance remaining Securities and Exchange Commission, as defined thereon), all realty held by such partnership at in subdivision (a) of Section 1083 of the Internal the time of such termination; Revenue Code of 1954; but only if: C. Not more than one tax shall be imposed A. The order of the Securities and Exchange pursuant to this chapter by reason of a termina- Commission, in obedience to which such con- tion described in subsection B, and any transfer veyance is made, recites that such conveyance is pursuant thereto, with respect to the realty held necessary or appropriate to effectuate the provi- by such partnership at the time of such termina- sions of Sections 79k of Title 15 of the United tion. (Ord. 144 § 8, 1967) States Code, relating to the Public Utility Hold- ing Company Act of 1935; 3 .08 .090 Administration. B. Such order specifies the property which is The county recorder shall administer thisordered to be conveyed; chpater in conformity with the provisions of Part C. Such conveyance is made in obedience to 6.7 of Division 2 of the Revenue and Taxationsuch order. (Ord. 144 § 7, 1967) Code and the provisions of any county ordinance adopted pursuant thereto. (Ord. 144 § 9, 1967)3.08.. 080 Partnerships. A. In the case of any realty held by a part- nership, no levy shall be imposed pursuant to this 3.08.100 Claims for refund. chapter by reason of any transfer of an interest in Claims for refund of taxes imposed pursuant a partnership or otherwise, if: to this chapter shall be governed by the provi- I. Such partnership (or another partnership) sions of Chapter 5 (commencing with Section is considered a continuing partnership within the 5096) of Part 9 of Division I of the Revenue and meaning of Section 708 of the Internal Revenue Taxation Code of the state of California. (Ord. Code of 1954, and 144 § 10, 1967)

43

3.12.010

' Chapter 3.12 B. To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax Law of the state of STATE BOARD OF EQUALIZATION California insofar as those provisions are not SALES AND USE TAX* inconsistent with the requirements and limita- tions contained in Part 1.5 of Division 2 of the Sections: Revenue and Taxation Code;

statutes. administering and collecting the California State

required. D. To adopt a sales and use tax ordinance

relating to exclusions. Taxation Code, minimize the cost of collecting

of this chapter. (Ord. 178 § 4, 1974) *For statutory provisions of the Uniform Local Sales and Use Tax Act. see Rev. and Tax. Code§ 7'.!00et seq.: for provisionsautho~ rizing a sales and use tax. see Gov. Code§ 31\01. 3.12.030 Contract with state. PriortoOctober 1, 1974, this city shall contract with the State Board of Equalization· to perform

The rate of sales tax and use tax imposed by operation of the sales and use tax ordinance cod- this chapter shall be one percent. (Ord. 181 (part), ified in this chapter; provided, that if this city 1974: Ord. 178 § 2, 1974) shall not have contracted with the State Board of Equalization prior to October l, 1974, it shall

The city council declares that this chapter is operative date shall be the first day of the first adopted to achieve the following, among other calendar quarter following the execution of such purposes, and directs that the provisions of this a contract rather than the first day of the first chapter be interpreted in order to accomplish calendar quarter following the adoption of this those purposes: chapter. (Ord. 178 § 5, 1974) A. To adopt a sales and use tax ordinance which complies with the requirements and lim- 3.12.040 Sales tax. itations contained in Part 1.5 of Division 2 of the For the privilege of selling tangible personal Revenue and Taxation Code; property at retail, a tax is imposed upon all

44

3.12.040

retailers in the city at the rate stated in Section 3.12.080 Limitations on adoption of state 3.12.010, of the gross receipts of the retailer from statutes. the sale of all tangible personal property sold at In adopting the provisions of Part l ofDivision retail in this city on and after October I, 1974. 2 of the Revenue and Taxation Code, wherever (Ord. 178 § 6, 1974) 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, For the purposes of this chapter, all retail sales

shall not be made when the word "state" is usedare consummated at the place of business of the as part of the title of the State Controller, theretailer unless the tangible personal property sold State Treasurer, the State Board of Control, theis delivered by the retailer or his agent to an out- of-state destination or to a common carrier for State Board of Equalization, the State Treasury, delivery to an out-of-state destination. The gross or the Constitution of the state of California; the receipts from such sales shall include delivery substitution shall not be made when the result of charges, when such charges are subject to the that substitution would require action to be state sales and use tax, regardless of the place to taken by or against the city, or any agency thereof which delivery is made. In the event a retailer has rather than by or against the State of Board of no permanent place ofbusiness in the state or has Equalization, in performing the functions inci- more than one place of business, the place or dent to the administration or operation of this places at which the retail sales are consummated chapter; the substitution shall not be made in shall be determined under rules and regulations those sections, including, but not necessarily lim- to be prescribed and adopted by the State Board ited to, sections referring to the exterior bound-of Equalization. (Ord. 178 § 7, 1974) aries of the state of California, where the result of the substitution would be to provide an exemp-3.12.060 Use tax. tion from this tax with respect to certain sales, An excise tax is imposed on the storage, use or other consumption in this city of tangible per- storage, use or other consumption of tangible sonal property purchased from any retailer on personal property which would not otherwise be and after October I, 1974, for storage, use or exempt from this tax while such sales, storage, other consumption in this city at the rate stated use or other consumption remain subject to tax in Section 3.12.010, of the sales price of the prop- by the state under the provisions of Part I of erty. The sales price shall include deli very charges Division 2 of the Revenue and Taxation Code, or when such charges are subject to state sales or use to impose this tax with respect to certain sales, tax regardless of the place to which delivery is storage, use or other consumption of tangible made. (Ord. 178 § 8, 1974) 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 Sec- Except as otherwise provided in this chapter

tions 6701, 6702 (except in the last sentenceand except insofar as they are inconsistent with thereof), 6711, 6715, 6736, 6797, or 6828 of thethe provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code; and the substitu-Revenue and Taxation Code, all of the provi- sions of Part I of Division 2 of the Revenue and tion shall not be made for the word "state" in the Taxation Code are adopted and made a part of phrase "retailer engaged in business in this state" this chapter as though fully set forth. (Ord. 178 § in Section 6203 or in the definition of that phrase 9, 1974) in Section 6203. (Ord. 178 § 10, 1974)

45

3.12.090

3.12.090 Additional seller's permit not 3.12.110 Exclusions and exemptions. required. A. The amount subject to tax shall not If a seller's permit has been issued to a retailer include any sales or use tax imposed by the state under Section 6067 of the Revenue and Taxation of California upon a retailer or consumer. Code, an additional seller's permit shall not be B. The storage, use or other consumption of required by this chapter. (Ord. 178 § 11, 1974) 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

A. The amount. subject to tax shall not Revenue and Taxation· Code by any city and include any sales or use tax imposed by the state county, county, or city in this state shall be of California upon a retailer or consumer. exempt from the tax due under this chapter. B. The storage, use or other consumption of C. There are exempted from the computation tangible personal property, the gross receipts of the amount of the sales tax the gross receipts from the sale of which have been subject to tax from the sale of tangible personal property to under a sales and use tax ordiriance enacted in operators of waterborne· vessels to be used. or accordance with Part •1.5 of Division 2 of the consumed principally outside the city in which Revenue and Jaxation Code by any city and the sale is made and directly and exclusively in county, county, or city, in this stae shall be the carriage of persons or property in such vessels exempt from the tax due under this chai:>ter. for commercial purposes. C. There are exempted from the computation D. The storage, use or other consumption of of the amount of the sales tax the gross receipts tangible personal property purchased by oper- ators of waterborne vessels and used or con-from the sale of tangible personal property to sumed by such operators directly and exclusivelyoperators of aircraft to be used or consumed in the carriage of persons or property of suchprincipally outside the city in which the sale is vessels for commercial purposes is exemptedmade and directly and exclusively in the use of from the use tax.su.ch aircraft as common carriers of persons or E. There are exempted from the computationproperty under the authority of the laws of this of the amount of the sale tax the gross receiptsstate, the United States or any foreign gover- from the sale of tangible personal property toment. operators of aircraft to be used or consumed D. In addition to the exemptions provided in principally outside the city in which the sale is Section 6366 and 6366.1 of the Revenue and made and directly and exclusively in the use of Taxation Code the storage, use, or other con- such aircraft as common carriers of persons or sumption of tangible personal property pur- property under the authority of the laws of this chased by operators of aircraft and used or state, the United States. or any foreign govern- consumed by such operators ·directly and ment. exclusively in the use of such aircraft as common F. In addition to the exemptions provided in carriers of persons or property for hire or com- Sections 6366 and 6366.1 of the Revenue·and pensation under a certificate of public conve- Taxation Code the storage, use or other con- nience and necessity issued pursuant to the laws sumption of tangible personal property pur- of this state, the United states, or any foreign chased by operators of aircraft and used or government is exempted from the use tax. (Ord. consumed by such operators directly and 265 § I, 1984: Ord. 178 § 12, 1974) exclusively in the use of such aircraft as common

46

3.12.110

carriers of persons or property for hire or com- and use tax and which are not inconsistent with pensation under a certificate of public conve- Part 1.5 of Division 2 of the Revenue and Taxa- nience and necessity issued pursuant to the laws tion Code shall automatically become a part of of this state, the United States, or any foreign this chapter. government is. exempted from the use tax. (Ord. B. The council may, from time to time, in its 265 § 2, 1984: Ord. 178 § 13, 1974) discretion and by ordinance, fix, alter, change, amend or revise the sales and use tax imposed. (Ord. 207 § I, 1978: Ord. 178 § 15, 1974)3.12.120 Application of provisions relating to exclusions. 3.12.140 Enjoining collection. A. Section 3.12.100 shall be operative January No injunction or writ of mandate or other I, 1984. legal or equitable process shall issue in any suit, B. Section 3.12.110 shall be operative on the action or proceeding in any court against theoperative date of any act of the Legislature of the state or this city, or against any officer of the statestate of California which amends Section 7202 of or this city, to prevent or enjoin the collectionthe Revenue and Taxation Code or which repeals under this chapter, or Part 1.5 ofDivision 2 of theand reenacts Section 7202 of the Revenue and Revenue and Taxation Code, of any tax or anyTaxation Code to provide an exemption from amount of tax required to be collected. (Ord. 178city sales and use taxes for operators of water- § 16, 1974)borne vessels in the same, or substantially the same, language as that existing in subdivisions 3.12.150 Penalties. (i)(7) and (i)(8) of Section 7202 as those subdivi- Any person violating any of the provisions of sions read on October!, 1983. (Ord. 265 §§ 3, 4, this chapter shall be deemed guilty of a misde- 1984: Ord. 178 § 14, 1974) meanor, and upon conviction thereof shall be punishable by a fine of not more than five hun-

A. All subsequent amendments of the Reve- not more than six months. or by both such fine nue and Taxation Code which relate to the sales and imprisonment. ( Ord. 178 § 17, 197 4)

47

3.16.010

Chapter 3.16 3.16.020 Transfer of duties.
The assessment and tax collection duties, and
the collection of assessments levied for munici-
TAX COLLECTOR* pal improvements, now performed by the
assessor and the tax collector of the city are trans-

Sections: ferred to the assessor and the tax collector of the

tion of and for ad valorem property taxes that 3.16.020 Transfer of duties. become a lien after the adoption of this chapter, 3.16.030 Offices abolished. and the collection of assessments for municipal improvements becoming due and payable on *For statutory authority for cities to transfer tax collection duties and after July I, 1957. (Ord. 75 § 3, 1956) to the county assessor. see Gov: Code§§ 51500 - 51519.

The offices of city assessor and city tax collec-3.16.010 Definitions. tor are abolished as of the first day of July, 1957, The following words and expressions when and thereafter all duties performed by the cityused in this chapter shall, for the purpose of this assessor, other than the assessing of property inchapter, have the meanings respectively ascribed the city, and all duties performed by the city tax to them as follows: collector, other than the collection ofad valorem A. "City," as used in this chapter, means the taxes, on property, that become a lien after the city of Dos Palos, a municipal corporation, situ- adoption of this chapter, and the collection of ated in the county of Merced, state of California. assessments for municipal improvements B. "County," as used in this chapter, means becoming due and payable on and after July 1, the county of Merced, a political subdivision of 1957, are transferred to and are 'to be performed the state of California. (Ord. 75 § 2, 1956) by the city clerk. (Ord. 75 § 4, 1956)

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