Article V — WATER AND STREET FUNDS

SEC. 13-80. “M.W.D. WATER FUND” CREATED; DEPOSITS AND EXPENDITURES FROM FUND.

(A) A fund to be known as the “M.W.D. Water Fund” is hereby created and established. Such monies as are collected as provided in this code shall be deposited to this fund and once so deposited may be expended as provided in this article V.

(B) (1) As payment for the costs of initiating, supervising and conducting, including legal expenses, the proceedings for annexation of territory paying the surcharge into this fund or any part of such territory, together with other territory not paying such surcharge, to the Metropolitan Water District and to the Calleguas Municipal Water District as a payment for any back taxes levied by either of such districts against the territory on which the property or area having made such payment is included for annexation proceedings.

(2) In the event the property or area so charged shall not have annexed to the Metropolitan Water District within three years from the date of its annexation to the

city or the date of such payment, whichever first occurs, the city may transfer to and expend such accumulated funds for the water division for purposes of plant expansion, repairs and maintenance and for water revenue bond interest and redemption requirements.

(`64 Code, Sec. 2-140) (Ord. No. 704, 915)

SEC. 13-81. SPECIAL GAS TAX STREET IMPROVEMENT FUND CREATED.

To comply with the provisions of Cal. Streets and Highways Code, there shall be in the city treasury a special fund to be known as the “Special Gas Tax Street Improvement Fund.”

(`64 Code, Sec. 2-141)

SEC. 13-82. SOURCE OF FUNDS.

All monies received by the city from the State under the provisions of the Cal. Streets and Highways Code for the acquisition of real property or interests therein or for the construction, maintenance or improvement of streets or highways other than State highways shall be paid into the special gas tax street improvement fund.

(`64 Code, Sec. 2-142)

SEC. 13-83. EXPENDITURE OF FUNDS.

All monies in special gas tax street improvement fund shall be expended exclusively for the purpose authorized by, and shall be subject to all of the provisions of Cal. Streets and Highways Code, Article 5, Chapter 1, Division 1.

(`64 Code, Sec. 2-143)

ARTICLE VI. (RESERVED)

Editor’s note:

Article VI, containing Sections 13-90—13-93, was removed at the direction of the City Clerk. The ordinances establishing special tax districts are now listed as “Not Codified” in the Parallel References.

ARTICLE VII: 911 SAFETY, MEDICAL RESPONSE, FINANCIAL RECOVERY AND ACCOUNTABILITY MEASURE

SEC. 13-100. SHORT TITLE.

This article (Article VII of Chapter 13 of the Oxnard City Code) shall be known as the "City of Oxnard 911 Safety, Medical Response, Financial Recovery and Accountability Measure". This article imposes a new transactions and use tax within the incorporated territory of the city.

(Ord. No. 2990)

SEC. 13-101. OPERATIVE DATE.

OPERATIVE DATE - The first day of the first calendar quarter commencing more than 110 days after the adoption of this article, the date of such adoption being as set forth below.

(Ord. No. 2990)

SEC. 13-102. PURPOSE.

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

(A) To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Cal. Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2, authorizing 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.

(B) 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 Division 2 of the Cal. Revenue and Taxation Code.

(C) 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.

(D) 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 Division 2 of the Cal. Revenue and Taxation 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 article.

(Ord. No. 2990)

SEC. 13-103. CONTRACT WITH STATE.

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 ordinance; 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. 2990)

SEC. 13-104. TRANSACTIONS TAX RATE.

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 and one-half cents (1.50) per dollar 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 article.

(Ord. No. 2990)

SEC. 13-105. PLACE OF SALE.

For the purposes of this article, 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 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. 2990)

SEC. 13-106. USE TAX RATE.

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 article for storage, use or other consumption in said city at the rate of one and one-half cents (1.50) per dollar of the sales price of the property.

(Ord. No. 2990)

SEC. 13-107. ADOPTION OF PROVISIONS OF STATE LAW.

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

(Ord. No. 2990)

SEC. 13-108. LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES.

In adopting the provisions of Part 1 of Division 2 of the Cal. Revenue and Taxation Code:

(A) Wherever the State of California is named or referred to as the taxing agency, the name of the 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 article.

(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 Division 2 of the Cal. Revenue and Taxation 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 Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Cal. Revenue and Taxation Code.

(B) The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203 of the Cal. Revenue and Taxation Code.

(1) "A retailer engaged in business in the City" 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 $500,000. That retailer shall be required to collect use tax on the sale of tangible personal property delivered to an address in the city. 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 Internal Revenue Code and the regulations thereunder.

(Ord. No. 2990)

SEC. 13-109. PERMIT NOT REQUIRED.

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

(Ord. No. 2990)

SEC. 13-110. EXEMPTIONS AND EXCLUSIONS.

(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 his 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 Section 4000) of Division 3 of the Cal. Vehicle Code, aircraft licensed in compliance with Section 21411 of the Cal. Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 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 article.

(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 article.

(5) For the purposes of subparagraphs (3) and (4) of this subdivision (B), 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 article, 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. Revenue and Taxation Code Sections 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 article.

(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 article, in which case the tax rate shall be the rate in effect in the city prior to the operative date of this article.

(5) For the purposes of subparagraphs (3) and (4) of this subdivision (C), 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 subparagraph (7) of this subdivision (C), 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 Section 4000) of Division 3 of the Cal. Vehicle Code, aircraft licensed in compliance with Section 21411 of the Cal. Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 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 article 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 Division 2 of the Cal. Revenue and Taxation 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. 2990)

SEC. 13-111. AMENDMENTS.

All amendments subsequent to the effective date of this article to Part 1 of Division 2 of the Cal. Revenue and Taxation Code relating to sales and use taxes and

which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Cal. Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Cal. Revenue and Taxation Code, shall automatically become adopted and part of this article, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this article. The city council may amend this article as deemed necessary for collection and enforcement, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this article.

(Ord. No. 2990)

SEC. 13-112. ENJOINING COLLECTION FORBIDDEN.

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 article, or Part 1.6 of Division 2 of the Cal. Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

(Ord. No. 2990)

SEC. 13-113. AUDIT AND REVIEW.

The proceeds of the tax imposed by this article, as well as the expenditure thereof, shall be audited annually by an independent accounting firm as part of the city's annual audit. The city council shall discuss the results of such audit at a meeting of the city council that is open to the public and the audit results shall be posted on the city's website.

(Ord. No. 2990)

CHAPTER 14: BUILDING REGULATIONS

ARTICLE I. (RESERVED)

14-1. (Reserved)