[Ord. #73-09, § 1; 1958 Code § 25.7-1]
This section shall be known as the "Uniform Local Sales and
Use Tax Regulations."
[Ord. #73-09, § 1; 1958 Code § 25.7-2]
The rate of sales tax and use tax imposed by this section shall
be ninety-five one hundredths of one (95/100 of 1%) percent.
[Ord. #73-09, § 1; 1958 Code § 25.7-3]
This section shall be operative on January 1, 1974.
[Ord. #73-09, § 1; 1958 Code § 25.7-4]
The City Council hereby declares that this section 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 adopt a sales and use tax ordinance which complies with the requirements
and limitations contained in Part 1.5 of Division 2 of the Revenue
and Taxation Code.
b. To adopt a sales and use tax ordinance which incorporates provisions
identical to those of the sales and use tax law of California insofar
as those provisions are not inconsistent with the requirements and
limitations contained in Part 1.5 of Division 2 of the Revenue and
Taxation Code.
c. To adopt a sales and use tax ordinance which 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.
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
provisions of Part 1.5 of Division 2 of the
Revenue and Taxation Code,
minimize the cost of collecting City sales and use taxes and at the
same time minimize the burden of record keeping upon persons subject
to taxation under the provisions of this section.
[Ord. #73-09, § 1; 1958 Code § 25.7-5]
Prior to the operative date, this City shall contract with the
State Board of Equalization to perform all functions incident to the
administration and operation of this sales and use tax regulation;
provided, that if this City shall not have contracted with the State
Board of Equalization 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 rather than the first day of the first calendar quarter
following the adoption of this section.
[Ord. #73-09, § 1; 1958 Code § 25.7-6]
For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the City at the rate stated in subsection
4-2.2 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this City on and after the operative date.
[Ord. #73-09, § 1; 1958 Code § 25.7-7]
For the purposes of this section, 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 (1) 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.
[Ord. #73-09, § 1; 1958 Code § 25.7-8]
An excise tax is hereby imposed on the storage, use or other consumption in this City of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this City at the rate stated in subsection
4-2.2 of the sales price of the property. The sales price shall include delivery charges when such charges are subject to State sales or use tax regardless of the place to which delivery is made.
[Ord. #73-09, § 1; 1958 Code § 25.7-9]
Except as otherwise provided in this section and except insofar
as they are inconsistent with the provisions of Part 1.5 of Division
2 of the
Revenue and Taxation Code, all of the provisions of Part
1 of Division 2 of the
Revenue and Taxation Code are hereby adopted
and made a part of this section as though fully set forth herein.
[Ord. #73-09, § 1; 1958 Code § 25.7-10]
In adopting the provisions of Part 1 of Division 2 of the Revenue
and Taxation Code, wherever the State is named or referred to as the
taxing agency, the name of this City shall be substituted therefor.
The substitution, however, shall not be made when the word "State"
is used as part of the title of the State Controller, the State Treasurer,
the State Board of Control, the State Board of Equalization, the State
Treasury, or the Constitution of the State of California; the substitution
shall not be made when the result of that 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 administration or operation of this
section; the substitution shall not be made in those sections, including,
but not necessarily limited to, sections referring to the exterior
boundaries of the State, where the result of the substitution would
be to 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 to 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 provisions of that Code;
the substitution shall not be made in Sections 6701, 6702 (except
in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828 of
the
Revenue and Taxation Code; and the substitution shall not be made
for the word "State" in the phrase "retailer engaged in business in
this State" in Section 6203 or in the definition of that phrase in
Section 6203.
[Ord. #73-09, § 1; 1958 Code § 25.7-11]
If a seller's permit has been issued to a retailer under Section
6067 of the
Revenue and Taxation Code, an additional seller's permit
shall not be required by this section.
[Ord. #73-09; Ord. #83-010; 1958 Code § 25.7-12]
a. The amount subject to tax shall not include any sales or use tax
imposed by the State of California upon a retailer or consumer.
b. The storage, use, or other consumption of 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 accordance with Part
1.5 of Division 2 of the
Revenue and Taxation Code by any City and
County, County, or City, in this State shall be exempt from the tax
due under this section.
c. There are exempted from the computation of the amount of the sales
tax the gross receipts from the sale of tangible personal property
to operators of aircraft to be used or consumed principally outside
the City 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 site, the United States, or
any foreign government.
d. In addition to the exemptions provided in Sections 6366 and 6366.1
of the
Revenue and Taxation Code the storage, use, or other consumption
of tangible personal property 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 is exempted from the use tax.
[Ord. #73-09; Ord. #83-010; 1958 Code § 25.7-13]
a. The amount subject to tax shall not include any sales or use tax
imposed by the State of California upon a retailer or consumer.
b. The storage, use, or other consumption of 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 accordance with Part
1.5 of Division 2 of the
Revenue and Taxation Code by any City and
County, County, or City, in this State shall be exempt from the tax
due under this section.
c. There are exempted from the computation of the amount of the sales
tax the gross receipts from the sale of tangible personal property
to operators of waterborne vessels to be used or consumed principally
outside the City in which the sale is made and directly and exclusively
in the carriage of persons or property in such vessels for commercial
purposes.
d. The storage, use, or other consumption of tangible personal property
purchased by operators of waterborne vessels and used or consumed
by such operators directly and exclusively in the carriage of persons
or property of such vessels for commercial purposes is exempted from
the use tax.
e. There are exempted from the computation of the amount of the sales
tax the gross receipts from the sale of tangible personal property
to operators of aircraft to be used or consumed principally outside
the City 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.
f. In addition to the exemptions provided in Sections 6366 and 6366.1
of the
Revenue and Taxation Code the storage, use, or other consumption
of tangible personal property 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 is exempted from the use tax.
[Ord. #73-09, § 1; 1958 Code § 25.7-14]
a. Subsection
4-2.13, above shall become operative on January first of the year following the year in which the State Board of Equalization adopts an assessment ratio for State-assessed property which is identical to the ratio which is required for local assessments by Section 401 of the
Revenue and Taxation Code, at which time subsection
4-2.12 shall become inoperative.
b. In the event that subsection
4-2.13 becomes operative and the State Board of Equalization subsequently adopts an assessment ratio for the State assessed property which is higher than the ratio which is required for local assessments by Section 401 of the
Revenue and Taxation Code, subsection
4-2.12 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time subsection
4-2.13 shall be inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for State-assessed property which is identical to the ratio required for local assessments by Section 401 of the
Revenue and Taxation Code, at which time subsection
4-2.13 shall again become operative and subsection
4-2.12 shall become inoperative.
[Ord. #73-09, § 1; 1958 Code § 25.15]
[Ord. #73-09, § 1; 1958 Code § 25.7-16]
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 this City, or against any officer of the State
or this City, to prevent or enjoin the collection under this section,
or Part 1.5 of Division 2 of the
Revenue and Taxation Code, of any
tax or any amount of tax required to be collected.
[Ord. #73-09, § 1; 1958 Code § 25.7-17]
Any person violating any of the provisions of this section shall
be deemed guilty of a misdemeanor, and upon conviction thereof shall
be punished in accordance with Section 1-9 of this Code.