This chapter shall be known as the "Uniform Local Sales and
Use Tax City Ordinance."
(Prior code § 6100; 2805 § 1, 2012)
This chapter is adopted to achieve the following, among other
purposes, and the provisions hereof shall be interpreted in order
to accomplish those purposes:
A.
To adopt
a sales and use tax that complies with the requirements and limitations
contained in Part 1.5 of Division 2 of the Revenue and Taxation Code
of the state;
B.
To adopt
a sales and use tax that incorporates provisions identical to those
of the Sales and Use Tax Law of the state, 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 that imposes a one percent 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 practical
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 state sales and use taxes;
D.
To adopt
a sales and use tax that 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 chapter.
(Prior code § 6101; 546 § 1, 1961; 2805 § 1, 2012)
The uniform sales and use tax shall become operative July 1,
1956, and prior thereto the 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; provided that, if the City
has not contracted with the Board of Equalization, as above set forth,
prior to July 1, 1956, the sales and use tax shall not be operative
until the first day of the first calendar quarter following the execution
of such a contract by the City and by the State Board of Equalization;
provided further that the sales and use tax shall not become operative
prior to the operative date of the uniform local sales and use tax
ordinance of the county.
(Prior code § 6102; 2805 § 1, 2012)
For the privilege of selling tangible personal property at retail,
a tax is imposed upon all retailers at the rate of one percent of
the gross receipts of the retailers from the sale of all tangible
personal property sold at retail in the City on and after July 1,
1956.
(Prior code § 6103; 2805 § 1, 2012)
For the purposes of this chapter, 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 or her 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 Board of
Equalization.
(Prior code § 6104; 546 § 2, 1961; 2805 § 1, 2012)
Except as hereinafter provided, 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 said Code, as amended and in force and effect on July 1, 1956,
applicable to sales taxes, are adopted and made a part of this section
as though fully set forth herein.
(Prior code § 6105; 2805 § 1, 2012)
Wherever, and to the extent that, in Part 1 of Division 2 of
the Revenue and Taxation Code, the state is named or referred to as
the taxing agency, the City shall be substituted therefor. Nothing
in this section shall be deemed to require the substitution of the
name of the City for 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 Treasury, or of the Constitution of the State; nor shall
the name of the City be substituted for that of the state in any section
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 chapter; and neither shall
the substitution be deemed to have been 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 gross
receipts that would not otherwise be exempt from this tax while those
gross receipts remain subject to tax by the state under the provisions
of Part 1 of Division 2 of the Revenue and Taxation Code; nor to impose
this tax with respect to certain gross receipts that would not be
subject to tax by the state under said provisions of that Code; and,
in addition, the name of the City shall not be substituted for that
of the state in Sections 6701, 6702 (except in the last sentence thereof),
6711, 6715, 6737, 6797, and 6828 of the Revenue and Taxation Code
as adopted.
(Prior code § 6106; 2805 § 1, 2012)
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 reason of this section.
(Prior code § 6107; 1357 § 1, 1973; 2805 § 1, 2012)
There shall be excluded from the gross receipts by which the
tax is measured:
A.
The
amount of any sales or use tax imposed by the state upon a retailer
or consumer;
B.
The
gross receipts from sales of tangible personal property to operators
of waterborne vessels to be used or consumed personally 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;
C.
The
gross receipts from the sale of tangible personal property to operators
of aircraft to be used or consumed principally outside the City 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.
(1842 § 5, 1983; 1851 § 2, 1984; 2805 § 1, 2012)
[1]
This section shall be operative on the operative date of any
act of the Legislature of the State of California that amends or repeals
and reenacts Section 7202 of the Revenue and Taxation Code to provide
an exemption from City sales and use taxes for operators of waterborne
vessels.
An excise tax is imposed on the storage, use, or other consumption
in the City of tangible personal property purchased from any retailer
on or after July 1, 1956, for storage, use, or other consumption in
the City at the rate of one percent 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.
(Prior code § 6109; 2805 § 1, 2012)
Except as hereinafter provided, 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 said Code, as amended and in force and effect on July 1, 1956,
applicable to use taxes, are adopted and made a part of this section
as though fully set forth herein.
(Prior code § 6110; 2805 § 1, 2012)
Wherever, and to the extent that, in Part 1 of Division 2 of
the Revenue and Taxation Code the state is named or referred to as
the taxing agency, the name of the City shall be substituted therefor.
Nothing in this section shall be deemed to require the substitution
of the name of the City for 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 Treasury, or of the Constitution of the State, nor
shall the name of the City be substituted for that of the state in
any section 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 chapter; and neither
shall the substitution be deemed to have been 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
storage, use or other consumption of tangible personal property that
would not otherwise be exempt from this tax while such storage, use,
or other consumption remains 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 storage, use or other
consumption of tangible personal property that would not be subject
to tax by the state under said provisions of that Code; and in addition,
the name of the City shall not be substituted for that of the state
in Sections 6701, 6702 (except in the last sentence thereof), 6711,
6715, 6737, 6797, and 6828 of the Revenue and Taxation Code as adopted,
and the name of the City shall not be substituted for the word "state"
in the phrase "retailer engaged in business in this state" in Section
6203 nor in the definition of that phrase in Section 6203.
(Prior code § 6111; 546 § 1, 1961; 2805 § 1, 2012)
There shall be exempted from the tax due under this section:
A.
The
amount of any sales or use tax imposed by the state 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 sales
tax under a sales or use tax ordinance enacted in accordance with
Part 1.5 of Division 2 of the Revenue and Taxation Code by any other
city and county, county, or city in this state;
C.
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 in
such vessels for commercial purposes;
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.
(1357 § 3, 1973; 1842 § 6, 1983; 1851 § 3, 1984; 2805 § 1,
2012)
[1]
This section shall be operative on the operative date of any
Act of the Legislature of the State of California that amends or repeals
and reenacts Section 7202 of the Revenue and Taxation Code to provide
an exemption from city sales and use taxes for operators of waterborne
vessels.
All amendments of the Revenue and Taxation Code enacted subsequent
to July 1, 1956, that relate to the sales and use tax and are not
inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation
Code, shall automatically become a part of this chapter.
(Prior code § 6113; 2805 § 1, 2012)
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 chapter,
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.
(Prior code § 6114; 2805 § 1, 2012)
