This Ordinance shall be known as the Uniform Local Sales and
Use Tax Ordinance.
The rate of sales tax and use tax imposed by this Ordinance
shall be 1%.
This Ordinance shall be operative on January 1, 1989.
The City Council hereby declares that this Ordinance 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 Ordinance.
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 this Ordinance.
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the City at the rate stated in Section
3.19.011 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.
For the purposes of this Ordinance, 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.
An excise tax is hereby 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
3.19.011 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.
Except as otherwise provided in this Ordinance 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 hereby adopted
and made a part of this Ordinance as though fully set forth herein.
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 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 Ordinance; 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
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.
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 Ordinance.
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 to prevent or enjoin the collection
under this Ordinance, 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.
Any person violating any of the provisions of this Ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punishable in accordance with Section
1.01.200 to
1.01.230 of this Code.
If any provision of this Ordinance or the application thereof
to any person or circumstance is held invalid, the remainder of the
Ordinance and the application of such provision to other persons or
circumstances shall not be affected thereby.
This Ordinance relates to taxes for the usual and current expenses
of the City and shall take effect immediately.