The Myth about Car Dealer Sales Tax in California.

By Michael Reiter, Attorney at Law

You often hear people talking about how car dealers bring sales tax revenue to cities from the sale of vehicles.  While there is some truth to it, there are special rules for the allocation of a portion of the tax that discourages shoppers from choosing an out-of-town retailer with a lower sales tax rate.

Further, Government Code section 53084 has discouraged local entities from providing financial assistance, including sales tax rebates to car dealers and big box retailers that are in another jurisdiction: “. . . a local agency shall not provide any form of financial assistance to a vehicle dealer or big box retailer, or a business entity that sells or leases land to a vehicle dealer or big box retailer, that is relocating from the territorial jurisdiction of one local agency to the territorial jurisdiction of another local agency but within the same market area.”

Further, people think that all the sales tax revenue goes to a local agency, when just a portion of the sales tax goes to a local entity.  Of the 7.5 percent base rate in California, the Board of Equalization states:

“Local Tax” is the general term for sales and use taxes imposed under the Bradley-Burns Uniform Sales and Use Tax Law. The basic statewide sales and use tax rate is 7.50% and is divided as follows:

  • 6.50% State

  • 0.75% Local Jurisdiction (City or county of place of sale or use)

  • 0.25% Local Transportation Fund (County of place of sale or use) [Emphasis added]

In addition to the “Local Tax,” many California local entities have special taxing districts which impose a sales and use tax by adding to the current 7.5 percent.  In the California Board of Equalization Publication 34, dated January 2013, entitled Motor Vehicle Dealers, Pages 28-29:

If you sell or lease a vehicle to a customer who registers the vehicle in a special tax district, you are considered “engaged in business” in the district. As a result, you must report and pay the applicable special district tax.
Examples:
You are located in Alameda County, where there are three districts, each funded by a 0.50 percent rate. You sell or lease a vehicle to a customer who will register the vehicle in the same county. You report and pay the standard statewide rate of 7.50 percent plus 1.50 percent for the three special tax districts in effect in the county, for a total rate of 9.00 percent.
You are located in Los Angeles County and sell a vehicle that will be registered in Kings County, where there are no special tax districts. You report and pay only the statewide rate of 7.50 percent.
You are located in Kern County and sell a vehicle that will be registered in Alameda County, where there are three special tax districts. As with the first example, you will report and pay tax at the total rate of 9.00 percent (the standard statewide rate of 7.50 percent plus 1.50 percent for the three districts).

Leases are a little different.  Revenue and Taxation Code section 7205.1 says that a California lessor, other than a new motor vehicle dealer or a leasing company, for a lease exceeding four months, the local tax is allocated from the California dealer’s sales location.

Certainly, even without certain sales tax revenue on sales, vehicle dealers are attractive to local California entities because they provide jobs, services for residents, and both local and special district taxes on parts, for example.  However, since motor vehicles are big ticket items, people mistakenly think that the special district taxes are based on the location of the dealer, when in California it is based on registration.

The information you obtain at this blog is not, nor is it intended to be, legal advice. No attorney-client relationship is established by reading or commenting on this blog.  You should consult an attorney for advice regarding your individual situation.
A: 1255 W. Colton Ave. Suite 104
Redlands, CA 92374
T: (909) 708-6055

How To Use A Court Interpreter in San Bernardino Superior Court

By Michael Reiter, Attorney at Law

As long-time readers know, I am a member of the Hon. Joseph B. Campbell American Inn of Court.  Last night was a monthly meeting, and the program was one of the best since I became a member in the earlier part of the last decade.  The program included a skit that showed how interpreters were used in a criminal trial, both with American Sign Language interpreters and Spanish interpreters.  When I was a Deputy City Attorney for the City of San Bernardino, the court interpreters were invaluable in communicating with primarily monolingual Spanish speakers in code enforcement cases.  While the performers in the skit provided a great deal of information, here is some information derived from the hand outs:

How To Use a Court Interpreter

The interpreter is your voice in court.

So, it is important to . . .

Listen carefully to the interpreter.

Wait for the interpreter to finish talking before your answer.

Do not speak in English, even if you speak a little.  It is confusing for the judge.

Do not interrupt, even if someone in court says something bad about you.  You will get a chance to speak.

Take notes. If someone says something untrue, write it down.  Then when it is your turn to speak, you can tell the judge your side.

Source: How to Use a Court Interpreter, Superior Court of California, County of San Bernardino, pamphlet in English and Spanish, undated.

Additionally, a handout with the title of the presentation, “Lost in Translation” dated January 2013 says:

Our guest Spanish Language Interpreters ask that we, as attorneys and judicial officers, always keep the following things in mind . . .

- Don’t speak fast.

- Don’t use humor or figures of speech. [Note: The examples given were, "you're really in a pickle" or "bird of a different feather"]

- Don’t give the jury instruction on interpreters or modify it.

[Note: The interpreter referred to CALJIC Instruction 121 which reads:

"Some testimony may be given in <insert name or description of language other than English>. An interpreter will provide a translation for you at the time that the testimony is given. You must rely on the translation provided by the interpreter, even if you understand the language spoken by the witness. Do not retranslate any testimony for other jurors. If you believe the court interpreter translated testimony incorrectly, let me know immediately by writing a note and giving it to the (clerk/bailiff)."  The notes state: "The committee recommends that this instruction be given whenever testimony will be received with the assistance of an interpreter, though no case has held that the court has a sua sponte duty to give the instruction. The instruction may be given at the beginning of the case, when the person requiring translation testifies, or both, at the court's discretion. If a transcript of a tape in a foreign language will be used, the court may modify this instruction. (See Ninth Circuit Manual of Model Jury Instructions, Criminal Cases, Instruction No. 2.8 (2003).) If the court chooses, the instruction may also be modified and given again at the end of the case, with all other instructions."

The interpreter presenting strongly objected to the part of the instruction which states: "If you believe the court interpreter translated testimony incorrectly, let me know immediately by writing a note" undermined the certified interpreter's training and experience and emphasized that the instruction was not mandatory, and that the judicial officer could leave that objectionable line out of the instruction.]

- Always speak directly. [Note: attorneys should speak to the witness, and the witness should answer the attorney.  Do not speak to the interpreter directly].

- Beware of false cognates.

- Spanish is 30% longer than English.

- The Only person who never stops speaking during proceedings is the interpreter.

The American Sign Language interpreters said that they are required to provide a translation that included emotions such as shouting or sarcasm.  The Spanish language interpreters said that it was a matter of style for them to provide the translation in the same tone or volume.

Thank you to the leaders of the Inn for providing such an educational program, particularly Judge John Pacheco and Donna Connally, and to the court interpreters that helped us understand the process.

The information you obtain at this blog is not, nor is it intended to be, legal advice. No attorney-client relationship is established by reading or commenting on this blog. You should consult an attorney for advice regarding your individual situation.

Address: 1255 W. Colton Ave. Suite 104
                   Redlands, CA 92374

California Personal Injury Litigation and Proof of Service for Electronic Service

By Michael Reiter, Attorney at Law.

Electronic service is a cost-effective manner of service, whether done in Federal cases with CM/ECF, or in California superior courts by stipulation, or in conjunction with electronic filing.  For California superior court cases, the Judicial Council has created an optional proof of service for electronic service, FORM POS-050/EFS-050, which needs to be used in conjunction with Form POS-o50(P).  However, if you follow the requirements of California Rules of Court Rule 2.251(g) the practitioner does not need to use the optional Judicial Council form.

California Rules of Court Rule 2.251(g) requires the following information:

(1)Proof of electronic service may be by any of the methods provided in Code of Civil Procedure section 1013a, except that the proof of service must state:

(A)The electronic service address of the person making the service, in addition to that person’s residence or business address;

(B)The date and time of the electronic service, instead of the date and place of deposit in the mail;

(C)The name and electronic service address of the person served, in place of that person’s name and address as shown on the envelope; and

(D)That the document was served electronically, in place of the statement that the envelope was sealed and deposited in the mail with postage fully prepaid.

(2)Proof of electronic service may be in electronic form and may be filed electronically with the court.

The information you obtain at this blog is not, nor is it intended to be, legal advice. No attorney-client relationship is established by reading or commenting on this blog. You should consult an attorney for advice regarding your individual situation.

Address: 1255 W. Colton Ave. Suite 104
                   Redlands, CA 92374
Telephone: (909) 708-6055

Garage Sales and Yard Sales (and permits) in the Cities of Highland, Colton, Rialto, San Bernardino, Grand Terrace, Loma Linda, Redlands, Yucaipa and unincorporated San Bernardino County

By Michael Reiter, Attorney at Law

People want to know how to get yard sale and garage sale permits in the East Valley, and they find this site because of this article about the City of San Bernardino’s yard sale ordinance.  Therefore, here is a chart to give a basic (but not complete) understanding of the rules and regulations regarding yard sales in the East Valley, here defined as the Cities of Colton, Rialto, San Bernardino, Grand Terrace, Loma Linda, Highland, Redlands, Yucaipa and unincorporated San Bernardino County such as Muscoy, Mentone, Oak Glen, Devore, Arrowhead Suburban Farms, Devore Heights, and Del Rosa.  Per the City Clerk of Loma Linda, there is no yard sale ordinance in the City of Loma Linda as of 10/17/2012.  Note also that homeowners associations (HOAs) probably have additional restrictions (particularly East Highlands Ranch) which you should look into.

City/Unincorporated Permit Required Permit Cost Where? Duration
Colton Yes $2, except charity, nonprofit, religious Finance Department 3 d, 8am-8pm
Grand Terrace Yes (Except Exemptions) $5 Finance Department 3 d, 8am-8pm
Highland Yes $7 Finance Department 3 d, 8am-8pm
Loma Linda N/A N/A N/A N/A
Redlands Yes $2.50 Treasurer 3 d or 2d each over consecutive weekends; 8 am-8pm
Rialto Yes (Except Exemptions) $5.40 Finance Department 3d, daylight
San Bernardino No (anomoly regarding Estate Sales) N/A N/A 3d, daylight
Yucaipa After 1st sale $2.50 (sales 2-4) Front Desk, City Hall 3d, 8am-8 pm
Unincorporated San Bernardino County No (See SBCC section 84.25.030(e) unless exceed standards of 84.10. N/A N/A 3d, 8am-5 pm
City/Unincorporated Frequency Display Signage Exemptions Ordinance Codified At Violation
Colton 1/quarter Not in PROW During, onsite Court sales Ord 1483 (1975); 0-3-1989 (1989) Colton Municipal Code Chapter 5.45 Misdemeanor
Grand Terrace 2/yr Not in PROW 2 onsite, unlit, 4ft area, 5 day limit, not on PROW, trees, fences, utility poles, removed at end Court sales, charitable, nonprofit, religious Ord 35 (1980) Grand Terrace Municipal Code Chapter 5.40 Infraction
Highland 3/12 mo Safety 1 onsite doublesided, 6 ft area, 5′ tall, 24 hours before until end. Court sales Ord 239 (1998) Highland Municipal Code section 5.04.370 Infraction
Loma Linda N/A N/A N/A N/A None N/A N/A
Redlands 3/12 mo Not in PROW, safety, only during sale Court sales Prior Code secs 24001-10; Ord 2684 (2007), 2779 (2012), Redlands Municipal Code Chapter 5.68 Infraction
Rialto 4/calendar yr only first weekend in March, June, September and December Not in PROW, front or side yards 2 onsite, 4ft area, 4directional signs, prohibited in PROW, >864 sq in., with permission of property owner. Nonprofits, Ord 1416 (2008) Rialto Municipal Code Chapter 5.69 Infraction; misdemeanor for <3/yr
San Bernardino 12/yr only on 3rd weekend of mo Not in PROW, safety, only during sale 3 onsite unlit 24 hr prior until end; 4 Directional 2 sq ft  on private property w/consent Estate sales as to frequency nonprofits as to frequency Ord MC-1344 (2011) San Bernardino Municipal Code Chapter 8.14 Infraction/misdemanor (woblette)
Yucaipa 4/12 mo Not in PROW 1 onsite, not in PROW Court sales Ord 102 (1992) Yucaipa Municipal Code Chapter 5.22 Infraction
Unincorporated San Bernardino County 4/yr Not in PROW 2 onsite, 4ft area, 4 directional signs, prohibited in PROW, 864 sq in., w/permission of property owner. None Ord. 411 (2007) San Bernardino County Code  Chapter 84.10 Infraction; misdemeanor for >3/yr

The information you obtain at this blog is not, nor is it intended to be, legal advice. No attorney-client relationship is established by reading or commenting on this blog.  You should consult an attorney for advice regarding your individual situation. BE SURE TO CHECK WITH THE INVOLVED CITIES FOR CURRENT LAW AND FEES.

A: 1255 W. Colton Ave. Suite 104, Redlands, CA 92374
T: (909) 708-6055

Fireworks in the City of San Bernardino, California (2012 Update)

By Michael Reiter, Attorney at Law

Happy Independence Day!

“Safe and Sane” fireworks are legally sold in the City of San Bernardino.  All fireworks are generally prohibited above the 210 Freeway in San Bernardino and near Perris Hill.  The City of San Bernardino Fire Department has a map and information about fireworks in this brochure.   Of course, all fireworks not approved by the State Fire Marshal are illegal in California.  Misusing legal fireworks (for example, making bottle rockets) is illegal in San Bernardino.

The San Bernardino Fire Department, particularly the Fire Prevention,  is out in force during the Fourth of July.  They have a variety of San Bernardino Municipal Code and California laws to enforce.  Even if you are not afraid of prosecution, fireworks are a leading cause of injury and property damage.

The San Bernardino City Fire Blog has some tips about fireworks.

A version of this post was published in 2011.

The information you obtain at this blog is not, nor is it intended to be, legal advice. No attorney-client relationship is established by reading or commenting on this blog.  You should consult an attorney for advice regarding your individual situation.
A: 1255 W. Colton Ave. Suite 104, Redlands, CA 92374
T: (909) 708-6055

Releases for Gross Negligence In the Context of Sports or Recreational Programs or Services are Void In California

By Michael Reiter, Attorney at Law

Most people have been asked to sign releases at various times, particularly for participation of their children in youth activities.  Are they valid?  They can be in many cases.  But in certain cases, they may be void if there is a public policy reason or statute.  For example, Civil Code section 1668 prohibits contracts which “have for their object, directly or indirectly, to exempt anyone from responsibility for his own fraud, or willful injury to the person or property of another, or violation of law, whether willful or negligent, are against the policy of the law.”  Further, case law in California has prohibited releases of future gross negligence as being void against public policy.  City of Santa Barbara v. Superior Court (2007) 41 Cal.4th  747, 758.

There is an entire inquiry into whether a release is valid, which I won’t discuss here today.  Suffice it to say, you should consult with a personal injury attorney even if there is a release, because it is a technical question.  Most, if not all, personal injury attorneys provide a free consultation in personal injury cases.

In the City of San Barbara case, mentioned above, the mother of a developmentally disabled 14 year-old signed a release purporting to release the City of Santa Barbara and its employees from liability for “any negligent act” related to the child’s participation in a summer camp, run by the City, for developmentally disabled children.  The child drowned, and the parents filed suit.

We conclude . . . that an agreement made in the context of sports or recreational programs or services, purporting to release liability for future gross negligence, generally is unenforceable as a matter of public policy. Applying that general rule in the case now before us, we hold that the agreement, to the extent it purports to release liability for future gross negligence, violates public policy and is unenforceable.

My Torts Professor, Kenneth Manaster, drummed in our heads that “gross negligence” was not a term that we should bandy about, and of course he said it in 1995 or 1996, eleven years before City of Santa Barbara. There is a sort of “folk law” idea of what gross negligence is, perhaps informed by the law of other, non-California states.  In the City of Santa Barbara case, the California Supreme Court distinguishes between ordinary negligence and gross negligence:

We begin by defining the terms that underlie the issue presented. “Ordinary negligence”—an unintentional tort—consists of a failure to exercise the degree of care in a given situation that a reasonable person under  similar circumstances would employ to protect others from harm. (See, e.g., Donnelly v. Southern Pacific Co. (1941) 18 Cal.2d 863, 869, 118 P.2d 465 (Donnelly ).)
 “Gross negligence” long has been defined in California and other jurisdictions as either a “want of even scant care” or “an extreme departure from the ordinary standard of conduct.” (Eastburn v. Regional Fire Protection Authority (2003) 31 Cal.4th 1175, 1185–1186, 7 Cal.Rptr.3d 552, 80 P.3d 656 (Eastburn ), and cases cited; accord, Colich & Sons v. Pacific Bell (1988) 198 Cal.App.3d 1225, 1240, 244 Cal.Rptr. 714 (Colich ); Kearl v. Board of Medical Quality Assurance (1986) 189 Cal.App.3d 1040, 1052–1053, 236 Cal.Rptr. 526; see also, e.g., Prosser & Keeton, The Law  of Torts (5th ed.1984) § 34, pp. 211–212 (Prosser and Keeton); 57A Am.Jur.2d (2004) Negligence, § 227, p. 296.)  City of Santa Barbara v. Superior Court, 41 Cal. 4th 747, 753-54, 161 P.3d 1095, 1099 (2007).
The procedural posture of the City of Santa Barbara was somewhat unusual.  The City moved for Summary Judgment, lost, and appealed immediately.  The case was set for trial, and then the City settled before the trial started for $2,000,000.

The information you obtain at this blog is not, nor is it intended to be, legal advice. No attorney-client relationship is established by reading or commenting on this blog. You should consult an attorney for advice regarding your individual situation.

A: 1255 W. Colton Ave. Suite 104, Redlands, CA 92374
T: (909) 708-6055

What Municipal (Local City and Town) Offices are Up for Election in San Bernardino County in November 6, 2012?

By Michael Reiter, Attorney at Law

In short, it is an election year for everyone except the City of San Bernardino.  Many local cities consolidate their election to either the Presidential election and the Congressional Midterm Elections, because it costs less.

Starting with the High Desert, the City of Adelanto is electing two Council Members; Apple Valley, two Town Council Members; Barstow is electing the Mayor, the City Clerk, City Treasurer, and two City Council Members, Hesperia, two Council Members, Needles is electing two Council Members and the Mayor, Twentynine Palms is electing two Council Members. Rounding out the High Desert is Victorville, electing three Council Members, and Yucca Valley electing two Town Council Members.
In the San Bernardino Mountains, the City of Big Bear Lake is electing two City Council Members

In the Southwest of San Bernardino County, Chino is electing two City Council Members, and Chino Hills, the same number.

In the East-end of San Bernardino, the City of Colton is electing City Council Members in two districts, 3 and 5; the City Clerk and City Treasurer, and the Blue Mountain City, Grand Terrace, is electing three Council Members.  Fontana, which either is the western part of the East Valley, or the Western part of the West-end, is electing two City Council members.  Highland is electing two Council Members, the adjoining City of Redlands has two Council Member seats up for election, and City Clerk and City Treasurer.  Rialto has a mayoral election, City Clerk, City Treasurer, and two Council Member seats.  Lastly, Yucaipa is electing three Council Members.

In the West-end, Montclair is electing two Council Members; Ontario is electing Mayor, City Clerk, City Treasurer, and two Council Members; Rancho Cucamonga, land of Victoria Gardens, is electing its City Clerk, City Treasurer, and two Council Members; Upland, is electing one Council Member, the Mayor and Treasurer.

The information you obtain at this blog is not, nor is it intended to be, legal advice. No attorney-client relationship is established by reading or commenting on this blog. You should consult an attorney for advice regarding your individual situation.

A: 1255 W. Colton Ave. Suite 104, Redlands, CA 92374
T: (909) 708-6055
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