Note: Prior code history: §§ 3601, 2602, 2603,
2612, 2613, 2614, 2615, 2616, 2621, 2622, 2623, 2624, 2631, 2632.
This chapter shall be known as the "uniform local sales and
use tax ordinance."
(Ord. 764 § 1, 1973)
The rate of sales tax and use tax imposed by this chapter shall
be one percent.
(Ord. 764 § 1, 1973)
This chapter shall be operative on January 1, 1974.
(Ord. 764 § 1, 1973)
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 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. 764 § 1, 1973)
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 herein.
(Ord. 764 § 1, 1973)
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 5.04.020 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. 764 § 1, 1973)
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. 764 § 1, 1973)
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 5.04.020 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. 764 § 1, 1973)
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. 764 § 1, 1973)
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 a 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 an 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 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. 764 § 1, 1973)
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. 764 § 1, 1973)
(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 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.
(d)
In
addition to the exemption 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. 764 § 1, 1973; Ord. 1055 § 1, 1983)
(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 Section 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. 764 § 1, 1973; Ord. 1055 § 2, 1983)
(a)
Section 5.04.130 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 5.04.120 shall become inoperative.
(b)
In the event that Section 5.04.130 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 5.04.120 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time Section 5.04.130 shall be inoperative until the first day of the month 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 5.04.130 shall again become operative and Section 5.04.120 shall become inoperative.
(Ord. 764 § 1, 1973)
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. 764 § 1, 1973)
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 officers 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. 764 § 1, 1973)
Any person violating any of the provisions of this chapter is
guilty of a misdemeanor, and upon conviction thereof shall be punishable
by a fine of not more than five hundred dollars, by imprisonment for
a period of not more than six months, or by both such fine and imprisonment.
(Ord. 764 § 1, 1973)
If any provisions of this chapter or the application thereof
to any person or circumstance is held invalid, the remainder of the
chapter and the application of such provision to other persons or
circumstances shall not be affected thereby.
(Ord. 764 § 1, 1973)
