Ordinance Number 4u
was finally passed, approved and.adoated by the City Council of the City
of San Juan Capistrano at a regular meeting thereof held on the 24th day
of April, 1961.
(SEAL)
AYES: Councilmen: Bathgate, Chermak,
Durnford, Olivares, Buchheim
HOES: None.
ABSENT: Hone.
ORDINANCE NO. 4
City Clerk Pro Tem
AN ORDINANCE OF THE CITY OF SAN JUAN CA"STRANO,
IMPOSING A CITY SALES AND USE TAX: PROVInING
FOR THE PERFORI,;ANCE BY THE STATE BOARD OF
ECUALIZATION OF ALL FPNCTIONS INCIDENT TO THE
ADMINSTRATTON, OPERATION AND COLLECTION OF THE
SALES AND USE TAX HEREBY IMPOSED; and providing
for Penalties and the urgency thereof.
c
The City Council cf the City of San Jual Capistrano does ordain
as follows:
Section 1.. SHORT TITLE. This ordinance shall be known as the
Uniform Local Sales and Use Tax Ordinance of the City of San Juan
Capistrano.
Section 2. PURPOSE. The City Council of the City of San Juan.
Capistrano hereby declares that this ordinance is adopted to achieve
the following, among other purposed, and directs that the provisions
hereof be interpreted in order to accomplish those purposes:
(a) To adopt a sales and use tax ordinance which complies with
requirements and limitati ms contained in Part 1.5 of Division 2 of
the R.evenu8 and Taxation Code of the State of California;
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(b) To adopt a sales and use tax ordinance which incorporates
provisions identical to those o the 5 -,les and Use Tax Law of the
State of California in so Far as these provisions are not inconsistent
with the req .i cements and limitations cont=ined in Part 1.5 of Division
2 of said Revenue and Taxation Code;
(c) To adopt a sales and use tax ordinance which imposes a one
percent(lcp) tax and ,rovides a measure therefor that can be administered
and collected h„T the State 3oard of Equalization in a manner that adapts
itself as fully as -)tactical to, and requires the least deviation from,
the existing statutory and administrative proc-dures followed 1_y the
State Board of Equalization in administratinn and collecting the Calif-
ornia State Sales and Use Taxes;
(d) To adopt a sales and use tax ordinance which can be administered
in a manner that will to the degree possible consistent with the provision
of Part 1.$ of Di✓ision 2 of said Revenue and Taxation Code, minimize the
cost of collecting city sales ant, use tax and at the same time minimize
the burden of record keening it ,on persons subject to taxation under the
provisions of this ordinance;
(e) To adopt a sales end use tax ordinance which can be administ-
ered in a manner that will exclude the receipts of particular sales
from the measure of the sales tax im,»sed by this city which have been
included in the measure of the sales tax imposed by any other city and
county, county other than the storage, use of other consumption of tan-
gible personal property in this City -•,hen the county in which the city
is located, or city in this State, and avoid imposing a use tax on gross
receipts from the sale of, or the use of, that property has been subject
to a sales or use tax by any other city and county, county other than
the county in which this city is located, or city in this State,pursuant
to a sales and use tax ordinance enacted under the provisions of Part 1.$
of Division 2 of the said Revenue and Taxation Code.
Section 3. Operative Date. CONTRACTS WITH STATE. This ordinance
shall become operative on Nay 1, 1961, and prior thereto this city shall
enter into negotiations with the State Board of F,qualitation for a con-
tract with said State Board of Equalization to perform all functions in -
cadent to the administration and operation of this sales and use tax or-
dinance; provided, th t if this Cit,,, shall not have contracted with the
said State Board of Pqualization, as at,ove set forth, prior to May 1,
1961, then this Ordinance shall become operative on the date that the
City shall havc contracted with the said State Board of Equalization,
provided further, tpat. in ;any event this Ordinan^_e shall become opera-
tive no the first day of the first calendar _rzarter following the e,.-
cution of such a contract between the City and the State Board of Equ-
alization.
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Section 4. SALES TAX.
(a) (1) For the privileges of selling tangible personal property
at ret.nil a tax is hereby imposed upon all ret,oilers 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 the City of
San Juan Capistrano on and after the operative date of this ordi.narre.
(2) For the par,,ose of this Ordinance, all retail sales
shall be presumed to have been consumated at the place of business of ..
the retailer unless the tangible personal property sold is delivered
by the retailer of his agent to an out -o£ -state destination. Delivery
charges shall. be ineLided in the gross receipts by which the tax is
measured, regardless of the place to which delivery is made, when such
charges are included in the measure of the sales or use tax imposed by
the State of California. In the event a retailer has no permanent pl-
ace of business in the State of California, or has more than one place
of business, the place or places at which retail sales are consumated
shall be as determined under rules and regulations prescribed and ado-
pted by the Board of Equalization.
(b) (1) Except as hereinafter provided, and except in so far as
they are inconsistent with the provisions of Part 1.5 of Division 2 of
said Revenue and Taxation Code, all of the provisions of Part 1 of Div-
ision 2 of said Code, as amended and in force and effect on the date
this Ordinance becomes operative applicable to sales and taxes are here-
by adopted and made a part of this section as though fully set forth
herein.
(2) Wherever, and to the extent that, in Part 1 of Division
2 of said Revenue and Taxation Code, the State of California is named
or referred to as the taxing agency, the City of San Juan Capistrano
shall be substituted ther£or. Nothing in this subdivision shall be
deemed to require the substitution of the name of the Sity or San Juan
^,anistrano for the word "State" when that word is used as part of the
title of the State Controller, the State Treasurer, the State °Oard of
Control, the State Board of F,qualization, or the name of the State
Treasury, or of the :,onstitutinn of the State of California; nor shall
the name of the City be substituted for that of the State in any section
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when the result of that substitution would rruire action to he taken
by or against the City or any ag=nqv thereof, rathar than by or against
the State Board of Equalization, in performing the functions incident
to the administrati,�n or o?erstion of this ordinance; and neither shall
the substitution be deemed to have been made in those sections, includ-
ing, but not necessarily li,nited to, sections referring to the exterior
boundaries of the State of California, where the.result of the substit-
ution would be to :)rovide au .exemption from this tax with rvsoect to
certain gross,recei )ts which no*ild not otherwise be extent from this
tax while those cross receipts re -lain suL3ject to tax by the State under
the oro'visions of Part 1 of Division 2 of the said Revenue and Taxation
Code; nor to impose this tax with respect to certain gross receipts which
would not be subject to tax by the State under the provisions of that,
Code; and in addition, the nal,e of the City shall_ not be substituted for
that of the State in Sections 6701, 6702 ( except in the last sentence
thereof), 6711, 61796, and 6,928 of the said Revenue and Taxation Code
as adopted.
(3) If a seller's permit has been issued to a retailer under
Section 6068 of the said Revenue and Taxation Code an additional seller's
permit shall not be required by reason of this section.
(4) There shall be excluded from the gross receipts by which
the tax is measured:
(a) The amount of any sales or use tax im;)osed by the State
of California upon a. retailer or consumer.
(b) Receipts from the sale of tangible personal property up-
on which a sales or use tax has become due by reason of the same trans-
action to any other city and county, county other than the county in
which the city is located, or city in this State in accordance with
Part 1.5 of Division 2 of the s:�id Revenue and Taxation Code.
(c) Receipts from sales to operators of common carrier and
water borne vessels of property to be used or consumed in the operation
of such common carriers or waterborne vessels principally outside of
this City.
Section 5. USE TAX
(a) An excise tax is hereby imposed on the storage, use of other
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consumption in the City of San Juan Capistrano of tangible person -1
pro�prty purchases from any retailer on or after the operative date
of this ordinance, for storage, use or other consumption in the city
at the rate of one percent. (1',4) of the sales nrice of the pro?erty.
The sales price shall include deliverer charges when such charges are
subject to State sales or use tax regardless of the mace to which
delivery is made.
(b) (1) Except as hereinafter provided, and extent insofar as
they are inconsistent with the provisions of Part 1.5 of Division 2
of the =aid Revenue and Taxation Code, all of the provisions of Part
1 of Division 2 of said Code, as amended and in force and effect on
the date this ordinance becomes pperative applicable to use taxes are
hereby adopted and made n part of this section as though fully set
forth herein.
(2) idnerever, and to the extent that, in Part 1 of Division
2 of the said Revenue and Taxation Code, the State of California is
named or referred to as the taxing agency, the City of.San Juan Capistrano
shall be substituted therefor, ^!othing in this subdivision shall be de-
emed to require the substitution of the name of the City of San Juan
Capistrano.£or the word "State" when that word is used as part of the
title of the State Controller, the State Treasurer, the State Board of
Control., the State Board of Equalization, or the name<;of the State Tre-
asury, or the Constitution of the State o£ California; nor shall the
name of the City be substituted for that of the State in any section
when the result of the 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 admSnistration or operation of this ordinance; and neither shall
the substitution be deemed to have been made to those sections, includ-
ing, but not necessarily limited to sections referring to the exterior
boundaries of the State of California., r.here the result of the substition
would be to provide an exemption from this tax ,it.h respect to certain
storage, use or other consumption of tangible personal property which
would not otherwise be exempt from this tax while such storage, use or
consumntion remains subject to tax by the State under the provisions of
Part 1 of Division 2 of the said Revenue and Taxation ;ode; or i-o i.n-
nose this tax with res .,-ci to certain storcge, use or ronsunpt.ion of
tangible personal uemperty which would not be subiect to tax by the
State under the said nrov Lwi�,nr of that Code; and in addition, the
name of the City shall. not he submitted for that ,of the State in Sect-
ions 701, �702(exce,t in the last sentence thereof) 6711, 5715, 6737,
6797 and 6828 of the said Revenue and Taxation Code as adopted.
(3) There shall he Pxem.✓t from the tax due under this section:
(a) The amount of any sales or use tax is,msed br the State
of California upon a retailer or co-
sumer.
The storage use or other consumption of tan.ihle nerso-
nal property, the gross ,scei,ts from the sFLe of or the cost of which
has been subject to sales or use tax under a sates or use tax ordinance
enacted in accorcance with Part l.j of Division 2 of the said Revenue
and taxation Code by any other city andcounty, county other than the
county in which this city is located, or city in this State.
(c) The storage or use, of tangible pe,soial )rooerty in the
transportation or transmission of persons, property or communications,
or in the generation, transmission or distribution of electricit;f or im
the manufacture, transmission or distribution of gas in intrastate or
foreign commerce by Public utilities xhich are regulated by the Public
Utilities Commission of the State of California.
(d) The use oraonsumption of .property purchased by operators
of common carrier and waterborne vessels to he ased or consumed in the
operation of su^.h common carriers or waterborne vessels principally out-
side the City.
Seotion 6. AMENDMENTS. -
All amendm=ents of the said Revenue and Taxation Code enacted sub-
sequent to the effective date of this oniinanee which relate to the sale
end use tax and uahich are not inconsistent. with Part 1.5 of Division 2
of the said Revenue and Taxation Code shall automatically become a part
of this ordinance.
Section 9. ".IJJ0IP;1';" C�1L' ; O1 rnR".l"Dnpl.
No injunction or writ of manda`e or other legal eouitable ero .ess
shall issue in any suit, action or procn,,o L- in any court, w--ainst the
1
State or this City, or .gainst any officer or the State or of this City,
to prevent or enjoin the collection under this ordinance, of Part 1.5
of Division 2 of the Rev=nue and Taxation Code „ of any tax or an,,,, a:nou-
nt of tax required to be collected.
Section 8. Pi"LALTI''.S.
Any ;person violating an? )Ithe provisions of this orals, rice shall
be deemed guilty of a mild aior, and upon conviction thereof scall be
punishable by a fine of not mora than $500.00 or by imprisonment for a
period of not ,for,, than six (6) months in the County Jail, or by both
such .fine and i0,prls1'.iment.
Section 9• Si'JERABILITY.
I£ any section, subsection, sentence, clause, phrase or portion of
this ordinance, including but not limited to any exe.aption, is for any
reason held to be invalid or rinr_onstitutional by the decision of any
court pf competent jurisdiction, such decision shall not effect the val-
idity of the renaming portions of this ordinance. The Council of the
City of San Juan Capistrano hereby declar-s that itwould have adopted
this ordinance and each section, subsection, sentence, clause,nhrase
or portion thereof, irrespective of the fact that any one or more of
the sections, subsections, sentences, clauses, phrases or portions be
declared invalid or unconstitutional.
Section 10. EFFE"TIvl: DATE.
This ordinance is an urgency ordinance .for the immediate preserv-
ation of the public peace, health and safety and shall take effect imm-
ediately. The facts constituting the urgency are as follows:
The City of San Juan Capistrano became duly incorporated on the 19th
day of April, 1961, and its citizens must be provided with police protec-
tion, fire protection, public health service and other needed public
services in order to protect thcir persons, pro,,erty, health and well-
being and this ordinance is necessz,ry in order to provide the reve,fue
to nay for such service.
Section 11. CERTIFI;r_TION AND PUBLICATION.
The City Clerk shall certify to the passage and ,ado;t-on of this
0,,Oinance by the City Council of the City of San Juan Capistrano at a
regular meeting held on the 24th day of April, 1941 and shall cause the
1:3
same to be published in the Coastline Dispatch within fifteen days
after its passage.
Passed, approved and adopted this 24th day of April, 1961.
Mayor of San Juan Capistrano
ATTEST: �! :k '/
City Clerk Pro Tem
State of California )
County of Orange ) ss.
City of San Juan Capistrano)
I, Ernest Thompson, City Clerk Pro Tem of the City of San Juan Cap-
istrano, do hereby certify that the foregoing and attached Ordinance
was finally passed, approved and adopted by the City Council of the City
of San Juan Capistrano at a regular meeting thereof held on the 24th
day of April, 1961.
AYES: Councilmen: Bathgate, Chermak,
Durnford, Olivares, Buchheim
NOES: Councilmen: None
ABSENT: Councilmen: None
City Clerk Pro Tem
ORDINANCE NO. 5
AN ORDINANCE OF THE CITY OF SAN JUAN CAPISTRANO,
ESTABLISHING INTERIM LAND CLASSIFICATIONS WITHIN
THE CORPORATE LIMITS OF THE CITY OF SAN JUAN
CAPISTRANO AND REGULATING THE USES OF PROPERTY
THEREIN; PROVIDING FOR THE AMENDMENTS THEREOF,
PRESCRIBING PENALTIES FOR ITS VIOLATION, AND
DECLARING THE URGENCY THEREOF.
The City Council of the City of San Juan Capistrano does ordain as
follows:
SECTION 1. GENERAL PURPOSE AND ADOPTION OF INTERIM LAND CLASSIFI_
CATIONS.
For the public health, safety and general welfare and in order (1)
to secure for the citizens of San Juan Capistrano the social and economic
advantages resulting from an orderly, planned use of its land resources,
(2) to provide for and develop a definite official land use plan for