This chapter shall be known as the "Uniform Local Sales
Tax and Use Tax Ordinance."
(Ord. 82-5 § 11, 1982)
The rate of sales tax and use tax imposed by this chapter shall
be one percent.
(Ord. 82-5 § 12, 1982)
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 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.
(Ord. 82-5 § 14, 1982)
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 not 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. 82-5 § 15, 1982)
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
3.20.020 of this chapter 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. 82-5 § 16, 1982)
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. 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. 82-5 § 17, 1982)
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 the City at the rate stated in Section
3.20.020 of this chapter of the sales price of the property. The sales price shall include delivery charges when such charges are subject to State Sales and Use Tax regardless of the place to which delivery is made.
(Ord. 82-5 § 18, 1982)
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 herein.
(Ord. 82-5 § 19, 1982)
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 constituted
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 on 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 that code;
the substitution shall not be made in Section 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. 82-5 § 20, 1982)
If a sellers permit has been issued to a retailer under Section
6067 of the
Revenue and Taxation Code, an additional sellers permit
shall not be required by this chapter.
(Ord. 82-5 § 21, 1982)
There shall be excluded from the measure of tax:
A. The
amount of 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 sales 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;
C. The
gross receipts from sales to, and the storage, use or other consumption
of property purchased by, operations of common carriers and waterborne
vessels to be used or consumed in the operation of such common carriers
or waterborne vessels principally outside this City;
D. The
storage or use of tangible personal property in the transportation
or transmission of persons, property or communications, or into 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 of California.
(Ord. 82-5 § 22, 1982)
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 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. 82-5 §§ 22, 23,
1982)
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. 82-5 § 26, 1982)
Any persons violating any of the provisions of this chapter
is guilty of a misdemeanor, and upon conviction thereof shall be punished
by a fine of not more than $500 or by imprisonment for a period of
not more than six months, or by both such fine and imprisonment.
(Ord. 82-5 § 27, 1982)