League of Women Voters of California Education Fund
	Butte County, CA November 4, 2014 Election
	Measure C Temporary Retail Sales Tax Town of Paradise Majority Approval Required Pass: 3718 / 51.55% Yes votes ...... 3495 / 48.45% No votes See Also: Index of all Measures

Full Text of Measure C

RESOLUTION NO. 14-34 TOWN OF PARADISE A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF PARADISE AMENDING RESOLUTION NO. 14-24 REQUESTING THE BOARD OF SUPERVISORS OF THE COUNTY OF BUTTE TO CONSOLIDATE A GENERAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 4, 2014, WITH THE STATEWIDE GENERAL ELECTION TO BE HELD ON THAT DATE FOR THE ELECTION OF TWO (2) TOWN COUNCIL MEMBERS; AND, FOR SUBMISSION TO THE VOTERS A QUESTION RELATING TO APPROVAL OF ORDINANCE NO. 545, AN ORDINANCE ADDING CHAPTER 3.22 TO THE PARADISE MUNICIPAL CODE REGARDING A TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION WHEREAS, the Town Council of the Town of Paradise called a General Municipal Election to be held on November 4, 2014, for the purpose of the election cf two (2) Members of the Town Council for four-year terms of office ending November, 2018; and; WHEREAS, the Town Council has agreed to submit to the voters a question relating to approval of Ordinance No. 545, An Ordinance Amending Ordinance No. 540 Adding Chapter 3.22 to the Paradise Municipal Code Regarding a Transactions and Use Tax to Be Administered by the State Board of Equalization; and, WHEREAS, it is desirable that the General Municipal Election be consolidated with the Statewide General Election to be held on the same date; that within the Town, the precincts, polling places and election officials of the two elections be the same; that the Election Department of the County of Butte canvass the returns of the General Municipal Election; arid, that the election be held in all respects as if there were only one election NOW, THEREFORE, the Town Council of the Town of Paradise does resolve, declare, determine and order as follows: SECTION 1. That, pursuant to the requirements of section 10403 of the Elections Code, the Board of Supervisors of the County of Butte is hereby requested to consent and agree to the consolidation of a General Municipal Election with the statewide General Election on Tuesday, November 4, 2014 for the purpose of electing two (2) members of the Town Council for the full term of four (4) years, ending November, 2018. SECTION 2. That, pursuant to the requirements of the laws of the State of California relating to General Law Cities, the Town Council does order submitted to the voters at the General Municipal Election the following measure. __________________________________________________ MEASURE C Shall Ordinance No. 545, a temporary sales tax increase of one-half percent cYES (0.50%) that automatically expires in six years, and that establishes a citizen oversight committee to ensure that the funds are used to preserve public services o NO such as police protection, fire suppression, street maintenance, animal control and other services for the Town of Paradise, be adopted? [ ] YES [ ] NO ___________________________________________________ SECTION 3. That the text of the ordinance submitted to the voters is attached as Exhibit A. SECTION 4. That the Butte County Board of Supervisors is requested to issue instructions to the Butte County Election Department to take any and all steps necessary for the holding of the consolidated election. SECTION 5. That the Butte County Election Department is authorized to canvass the returns of the General Municipal Election and that the elections shall be held in all respects as if there were only one election, and only one form of ballot shall be used. SECTION 6. That the Town of Paradise recognizes that additional costs will be incurred by Butte County by reason of this consolidation and agrees to reimburse the County for such additional costs and to pay the costs associated with the current methodology used by the Butte County Election Department for cost recovery for Consolidated Elections. SECTION 7. That the Town Clerk is hereby directed to file a certified copy of this resolution with the Butte County Board of Supervisors and the Butte County Election Department of the County of Butte. SECTION 8. That the Town Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions. PASSED AND ADOPTED by the Town Council of the Town of Paradise this 25th day of June, 2014, by the following vote: AYES: Greg Bolin, Steve "Woody" Culleton, Jody Jones, John J. Rawlings and Scott Lotter, Mayor NOES: None ABSENT: None NOT VOTING: None s/ SCOTT LOTTER, Mayor ATTEST: JOANNA GUTIERREZ, CMC, Town Clerk s/ Joanna Gutierrez APPROVED AS TO FORM: DWIGHT L. MOORE, Town Attorney s/ Dwight L. Moore ORDINANCE NO. 545 TOWN OF PARADISE AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF PARADISE AMENDING AND ADDING CHAPTER 3.22 TO THE PARADISE MUNICIPAL CODE REGARDING A TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION The People of the Town of Paradise, State of California do ordain as follows: SECTION 1: Chapter 3.22 is hereby amended and added to the Paradise Municipal Code to read as follows: CHAPTER 3.22 Temporary Transactions and Use Tax Sections: ____________ __________________________________ 3.22.010 Title 3.22.020 Operative Date 3.22.030 Purpose 3.22.040 Contract with State 3.22.050 Transaction Tax Rate 3.22.060 Place of Sale 3.22.070 Use Tax Rate 3.22.075 Citizens Oversight Committee 3.22.080 Adoption of Provisions of State Law 3.22.090 Limitations on Adoption of State Law and Collection of Use Taxes 3.22.100 Permit Not Required 3.22.110 Exemptions and Exclusions 3.22.120 Amendments 3.22.130 Enjoining Collection Prohibited 3.22.010 Title This ordinance shall be known as the Temporary Transactions and Use Tax Ordinance. The Town of Paradise hereinafter shall be called "Town." This ordinance shall be applicable in the incorporated territory of the Town. 3.22.020 Operative Date "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below. 3.22.030 Purpose This ordinance 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 maintain and preserve Town of Paradise public services, including police protection, fire suppression, street maintenance, animal control and other services within the Town. EXHIBIT "A" B. 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 Revenue and Taxation Code and Section7285.9 of Part 1.7 of Division 2 which authorizes the Town 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. 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 Division 2 of the Revenue and Taxation Code. D. To adopt a retail transactions and use tax ordinance that 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. 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 Division 2 of the 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 ofthis ordinance. 3.22.04 Contract with State Prior to the operative date, the Town 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 Town shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such case the operative date shall be the first day of the first calendar quarter following the execution of such contract. 3.22.050 Transactions Rate Tax For the privilege of selling tangible personal property at retail. a tax is hereby imposed upon all retailers in the incorporated territory of the Town at the rate of one-half of one percent (0.50%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory for six (6) years from the operative date of this ordinance. 3.22.060 Place of Sale For the purposes of this ordinance, all retail sales are consumed at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his, her 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 of California 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. 3.22.070 Use Tax Rate An excise tax is hereby imposed on the storage. use or other consumption in the Town of tangible personal property purchased from any retailer for six (6) years after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one-half of one percent (0.50%) of the sales price of the property. 3.22.075 Citizens Oversight Committee 1. The Town Council shall establish and appoint a Citizens Oversight Committee. 2. The Citizens Oversight Committee shall consist of a nine-member board of residents of the Town of Paradise to represent a cross-section of the community. 3. The purpose of the Citizens Oversight Committee shall be to meet with the Town Manager and the Town Finance Director during the preparation of each fiscal year budget until the ordinance sunsets, to make recommendations to the Town Council regarding how the proceeds from the implementation of the ordinance will be allocated for the ensuing budget year. The committee shall make recommendations to the Council to provide for local public services, including police protection, fire suppression, emergency medical services, road repair, street maintenance, animal control and other services that will improve the quality of life for residents and businesses within the Town of Paradise. The committee shall meet at least quarterly during the fiscal year to ensure that the revenue generated by the ordinance is allocated and disbursed in accordance with the Town budget. All quarterly and annual budget reports from the committee shall be published on the Town of Paradise website prior to Council adoption of the budget and will be available for public review. 3.22.080 Adoption of Provisions of State Law Except as otherwise provided in this ordinance and except insofar as they are consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code. all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein. 3.22.090 Limitations on Adoption of State Law and Collection of Use Taxes In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: A. Wherever the State of California is named or referred to as the taxing agency. the name of this Town 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 Town 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 ordinance. 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 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 provision of that code. 4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. B . The word "Town" 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. 3.22.100 Permit not Required 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 ordinance. 3.22.110 Exemptions and Exclusions A. There shall be excluded from the measure of the transactions tax and the use tax in the amount of any sales tax or use tax imposed by the State of California or by any Town. Town and county. or county pursuant to the Bradley-Bums 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 product s, 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 an) foreign government. 2. Sales of property to be used outside the Town which is shipped to a point outside the Town. pursuant to the contract of sale, by delivery to such point by the retailer or his, her or its agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purpose ofthis paragraph, delivery to a point outside the Town 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 Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) if the Vehicle Code by registration to an out-of-Town 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-Town 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 ordinance. 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 the ordinance. 5. For the purposes of subsections (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 of 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 ordinance, the storage. use or other consumption in this Town 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 provide d in Sections 6366 and 6366.1 of the Revenue and taxation Code of the State of California. 3. If the purchase is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. 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 ordinance. 5. For the purposes of subsections (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 subparagraph (7), a retailer engaged in business in the Town 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 Town or participates within the Town 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 Town or through any representative, agent, canvasser, solicitor. subsidiary, or person in the Town under the authority of the retailer. 7. "A retailer engaged in business in the Town" 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 Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the 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 Town. D. Any person subject to use tax under this ordinance may credit against that tax an' 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 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. 3.22.120 Amendments All amendments subsequent to the effective date of this ordinance to Part I of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not consistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a pan. of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance. 3.22.130 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 Town, or against any officer of the State or the Town, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected." SECTON 2. SEVERABLILITY. If any section. subsection, sentence, clause, phrase, portion of the application thereof to any person or circumstance of this ordinance is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate. distinct and independent provision of such ordinance and shall not affect the validity of the remaining portions thereof. SECTION 3. CEQA COMPLIANCE. The Town Council finds and determines that the enactment of this Ordinance is not a "project" as that term is used in the California Environmental Quality Act ("CEQA;" Cal. Pub. Resources Code Section 21000 et seq.) or the State CEQA Guidelines (Cal.Code of Regs., Title 14. Section 15000 et seq.). Therefore. no environmental assessment is required or necessary. SECTION 4. EFFECTIVE DATE. This ordinance relates to the levying and collecting of the Town transactions and use taxes and shall take effect immediately upon its approval by the voters of the Town. SECTION 5. TERMINATION DATE. The tax levied by this ordinance shall continue at the rate of 0.50% from April I, 2015 until March 31, 2021. The authority to levy the tax imposed by this ordinance shall expire six (6) years from the operative date of this ordinance. SECTION 6. DECLARATION. The proceeds of the taxes imposed by this ordinance may be used for any lawful purpose of the Town, as authorized by ordinance, resolution or action of the Town Council. These taxes are not special taxes within the meaning of Section 1(d) of Article XIIIC of the California Constitution, but are general taxes imposed for general government purposes. SECTION 7. EXECUTION. The Mayor and Town Clerk are authorized to subscribe this ordinance where indicated below to evidence its approval by the voters of the Town. PASSED AND ADOPTED by the Town Council of the Town of Paradise, County of Butte, State of California, on this 8th day of July, 2014 by the following vote: AYES: Steve "Woody" Culleton, Jody Jones, John J. Rawlings and Scott Lotter, Mayor NOES: None ABSENT: Greg Bolin NOT VOTING: None s/ Scott Lotter, Mayor ATTEST: s/ Joanna Gutierrez, Town Clerk APPROVED AS TO FORM: By: s/ Dwight L. Moore, Town Attorney I hereby certify that this ordinance was APPROVED by the voters of the Town of Paradise, State of California, at a regular election on November ___, 2014 and by the Town Council of the Town of Paradise at a regular meeting of the Council held on ______________, 2014. ______________________ Scott Lotter, Mayor Attest: ____________ Joanna Gutierrez, Town Clerk