This Chapter shall be known as the "Uniform Local Sales
and Use Tax Ordinance."
(Ord. 9 § 1, 1967)
The rate of sales tax and use tax imposed by this Chapter is
as follows:
|
SALES AND USE TAX RATE
|
OPERATIVE DATE
|
|---|---|
|
.955 of 1%
|
July 1, 1971
|
|
.96 of 1%
|
July 1, 1972
|
|
.965 of 1%
|
July 1, 1973
|
|
.97 of 1%
|
July 1, 1974
|
|
.975 of 1%
|
July 1, 1975
|
|
.98 of 1%
|
July 1, 1976
|
|
.985 of 1%
|
July 1, 1977
|
|
.99 of 1%
|
July 1, 1978
|
|
.995 of 1%
|
July 1, 1979
|
|
1.00 of 1%
|
July 1, 1980
|
(Ord. 9 § 2, 1967; Ord. 67 §§ 1, 2, 1971)
"Operative date" means the first day of the first
calendar quarter following August 11, 1967.
(Ord. 9 § 3, 1967)
The City Council declares that this Chapter is adopted to achieve
the following, among other, purposes, and directs that the provisions
of this Chapter 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 therefore 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 Chapter.
(Ord. 9 § 4, 1967)
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 Chapter; provided,
that if this City has 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 August
11, 1967.
(Ord. 9 § 5, 1967)
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 3.04.020 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. 9 § 6, 1967)
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 State Board of Equalization.
(Ord. 9 § 7, 1967)
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 3.04.020, 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. 9 § 8, 1967)
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 and 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 in this Section.
(Ord. 9 § 9, 1967)
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
therefore. 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 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, 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
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 sales, storage, use or other consumption
of tangible personal property which would not be subject to tax by
the State under said 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. 9 § 10, 1967)
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. 9 § 11, 1967; Ord. 93 § 1, 1973)
There shall be excluded from the measure of tax:
(a)
The
amount of any sales or use tax imposed by the State upon a retailer
or a 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 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;
(c)
The
gross receipts from sales to, and the storage, use or other consumption
of property purchased by, operators of common carriers and waterborne
vessels to be used or consumed in the operation of such common carriers
or water borne vessels principal outside this City;
(d)
The
storage or use of tangible personal property in the transportation
or transmission of persons, property or communications, or in the
generation, transmission or distribution of electricity, or in the
manufacture, transmission or distribution of gas in intrastate, interstate
or foreign commerce by public utilities which are regulated by the
Public Utilities Commission of the State.
(Ord. 9 § 12, 1967; Ord. 93 § 2, 1973; Ord. 97 § 1, 1974)
(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 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
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 of aircraft 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. 97 § 2, 1974; Ord. 202 § 1, 1984; Ord. 206 § 1, 1984)
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. 9 § 13, 1967)
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. 9 § 14, 1967)
(a)
Section 3.04.125 shall become operative on January 1st 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 Section 3.04.120 shall become inoperative.
(b)
In the event that Section 3.04.125 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, Section 3.04.120 shall become operative on the first day of the month next 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 Section 3.04.125 shall again become operative and Section 3.04.120 shall become inoperative.
(Ord. 93 § 3, 1973; Ord. 97 § 3, 1974)
