This chapter shall be known as the "Public Safety and Essential
Services Transactions and Use Tax Ordinance of the City of Guadalupe."
The City of Guadalupe hereinafter shall be called "City." This chapter
shall be applicable in the incorporated territory of the City.
(Ord. 2020-490 §1)
This chapter 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 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 Section 7285.9 of Part 1.7 of Division 2 which
authorizes the City 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.
B.
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.
C.
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.
D.
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 of this chapter.
(Ord. 2020-490 §1)
means the first day of the first calendar quarter commencing
more than 110 days after the adoption of this chapter.
(Ord. 2020-490 §1)
Prior to the operative date, the City 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 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.
(Ord. 2020-490 §1)
For the privilege of selling tangible personal property at retail,
a tax is hereby imposed upon all retailers in the incorporated territory
of the city at the rate of 1.00% of the gross receipts of any retailer
from the sale of all tangible personal property sold at retail in
the city on and after the operative date of the ordinance codified
in this chapter.
(Ord. 2020-490 §1)
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 State Board
of Equalization.
(Ord. 2020-490 §1)
An excise tax is hereby imposed on the storage, use or other
consumption in the city of tangible personal property purchased from
any retailer on and after the operative date of the ordinance codified
in this chapter for storage, use or other consumption in said territory
at the rate of 1.00% 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. 2020-490 §1)
Except as otherwise provided in this chapter and except insofar
as they are inconsistent 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 chapter as
though fully set forth herein.
(Ord. 2020-490 §1)
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 Guadalupe 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 Guadalupe 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
chapter.
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 said provision of that Code.
4.
In
Section 6701, 6702 (except in the last sentence thereof), 6711, 6715,
6737, 6797 or 6828 of the Revenue and Taxation Code.
B.
The
word "city" 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.
(Ord. 2020-490 §1)
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 chapter.
(Ord. 2020-490 §1)
A.
There
shall be excluded from the measure of the transactions tax and the
use tax the amount of any sales tax or use tax imposed by the State
of California or by any city, city and county, or county pursuant
to the Bradley-Burns 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 products,
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 any foreign government.
2.
Sales
of property to be used outside the city which is shipped to a point
outside the city, pursuant to the contract of sale, by delivery to
such point by the retailer or his or her agent, or by delivery by
the retailer to a carrier for shipment to a consignee at such point.
For the purposes of this paragraph, delivery to a point outside the
city 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 Division 3.5 (commencing with Section 9840)
of the Vehicle Code by registration to an out-of-city 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-city 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 the ordinance codified in this chapter.
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 codified in this chapter.
5.
For
the purposes of subparagraphs (3) and (4) of this subsection, the
sale or lease of 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.
C.
There
are exempted from the use tax imposed by this chapter, the storage,
use or other consumption in this city of tangible personal property:
1.
The
gross receipts from the sale of which have been subject to a transactions
tax under any Stateadministered 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 provided in Sections 6366 and 6366.1 of the Revenue
and Taxation Code of the State of California.
3.
If
the purchaser is obligated to purchase the property for a fixed price
pursuant to a contract entered into prior to the operative date of
the ordinance codified in this chapter.
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 the ordinance codified in this chapter.
5.
For
the purposes of subparagraphs (3) and (4) of this subsection, 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 city 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 city or participates within the city 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 city or through any representative,
agent, canvasser, solicitor, subsidiary, or person in the city under
the authority of the retailer.
7.
"A
retailer engaged in business in the city" 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 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
city.
D.
Any
person subject to use tax under this chapter may credit against that
tax any 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.
(Ord. 2020-490 §1)
All amendments subsequent to the effective date of the ordinance
codified in this chapter to Part 1 of Division 2 of the Revenue and
Taxation Code relating to sales and use taxes and which are not inconsistent
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 part of
this chapter; provided, however, that no such amendment shall operate
so as to affect the rate of tax imposed by this chapter.
(Ord. 2020-490 §1)
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 City, or against any officer of the State
or the City, to prevent or enjoin the collection under this chapter,
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.
(Ord. 2020-490 §1)
