This chapter shall be known as the uniform local sales and use
tax regulations of the city.
(Prior code § 23.30)
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
sales and use tax regulations which comply 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
sales and use tax regulations which incorporate 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
of the state;
C.
To adopt sales and use tax regulations which impose a tax at rates stated in subsection A of Section 4.20.040 and subsection A of Section 4.20.050 and provide 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
sales and use tax regulations 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 chapter.
(Prior code § 23. 31)
These regulations shall become operative on April 1, 1957, and
prior thereto this city shall contract with the State Board of Equalization
to perform all functions incident to the administration and operation
of these sales and use tax regulations; provided, that if this city
shall not have contracted with the State Board of Equalization prior
to April 1, 1957, these regulations 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 these regulations shall not become operative
prior to the operative date of the uniform local sales and use tax
ordinance of the county.
(Prior code § 23.32)
A.
Imposition
and Amount of Tax. For the privilege of selling tangible personal
property at retail, a tax is imposed upon all retailers in the city
at the following rates of the gross receipts of the 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 herein:
B.
Where
Sales Are Deemed Consummated. 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 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.
C.
Adoption
of State Sales Tax Law. Except as hereinafter provided, and except
insofar as they are inconsistent with the provisions of Part 1. 5
of Division 2 of the State Revenue and Taxation Code, all of the provisions
of Part 1 of Division 2 of such code, as amended and in force and
effect on April 1, 1957, applicable to sales taxes are adopted and
made a part of these regulations as though fully set forth herein.
D.
Substitution
of Terms. 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 subsection 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 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 to 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 which 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 which
would not be subject to tax by the state under the 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.
E.
Seller’s
Permit Requirements. 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.
F.
There
shall be excluded from the gross receipts by which the tax is measured:
1.
The
amount of any sales or use tax imposed by the state upon a retailer
or consumer;
2.
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;
3.
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.
(Prior code § 23.33; Ord. 1756 § 1, 1983; Ord.
1777 § 1, 1984; Ord. 1780 § 1, 1984)
A.
Imposition
and Amount of Tax. 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 the operative date of the ordinance
codified herein, for storage, use or other consumption in the city
at the following rates 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:
B.
Adoption
of State Use Tax Law. Except as hereinafter provided and except insofar
as they are inconsistent with the provisions of Part 1. 5 of Division
2 of the State Revenue and Taxation Code, all of the provisions of
Part 1 of Division 2 of such code, as amended and in force and effect
on April 1, 1957, applicable to use taxes are adopted and made a part
of these regulations as though fully set forth herein.
C.
Substitution
of Terms. 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 subsection shall be deemed to require the
substitution of the name of this 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 which 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 which would not be subject to tax by the state under the
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.
D.
There
shall be exempt from the tax due under this section:
1.
The
amount of any sales or use tax imposed by the state upon a retailer
or consumer;
2.
The
storage, use or other consumption of tangible personal property, the
gross receipts from the sale of which has been subject to sales 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;
3.
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;
4.
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.
(Prior code § 23.34; Ord. 1756 § 1, 1983; Ord.
1777 § 1, 1984; Ord. 1780 § 1, 1984)
All amendments of the State Revenue and Taxation Code enacted
subsequent to the effective date of the ordinance codified herein
which relate to the sales and use tax which are not inconsistent with
Part 1. 5 of Division 2 of the Revenue and Taxation Code shall automatically
become a part of these regulations.
(Prior code § 23.35)
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 the
state, of any tax or any amount of tax required to be collected.
(Prior code § 23.36)
