This chapter shall be known as the uniform local sales and use
tax ordinance.
(Ord. 89-26 § 1)
The rate of sales tax and use tax imposed by this chapter shall
be one percent.
(Ord. 89-26 § 2)
The chapter shall be operative on December 1, 1989, but in no
event later than December 20, 1989.
(Ord. 89-26 § 3)
The city council declares that 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 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 the state 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 adopts 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 recordkeeping upon persons subject to taxation
under the provisions of this chapter.
(Ord. 89-26 § 4)
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 ordinance;
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 the ordinance codified in this chapter.
(Ord. 89-26 § 5)
For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the city at the rate stated in Section 3.16.020 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. 89-26 § 6)
For the purpose 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 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. 89-26 § 7)
An excise tax is 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 Section 3.16.020 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. 89-26 § 8)
Except as otherwise provided in this chapter and except insofar
as they are inconsistent with the provisions of Part 1.5 of Division
2 of the Revenue ant Taxation Code, all of the provisions of Part
1 of Division 2 of the Revenue and Taxation Code are adopted and made
a part of this chapter as though fully set forth herein.
(Ord. 89-26 § 9)
In adopting the provisions of Part 1 of Division 2 of the Revenue
and Taxation Code, wherever the state of California 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 required action to be take 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; the substitution shall
not be made 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 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 this 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. 89-26 § 10)
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 chapter.
(Ord. 89-26 § 11)
A.
The
amount subject to tax shall not include any sales tax 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 chapter.
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
or 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. 89-26 § 12)
All subsequent amendments of the Revenue and Taxation Code which
relate to the sales and use tax and which are not inconsistent with
Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically
become a part of this chapter.
(Ord. 89-26 § 13)
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.
(Ord. 89-26 § 14)
Any person violating any of the provisions of this chapter shall
be deemed guilty of a misdemeanor, and upon conviction thereof shall
be punishable by a fine of not more than five hundred dollars or by
imprisonment for a period of not more than six months, or by both
such fine and imprisonment.
(Ord. 89-26 § 15)
