The ordinance codified in this chapter shall be known as the
"uniform local sales and use tax ordinance."
(Ord. 87-9 § 1)
The city council declares that the ordinance codified in 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
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 recordkeeping upon persons subject to taxation
under the provisions of this chapter.
(Ord. 87-9 § 4)
The rate of sales tax and use tax imposed by this chapter shall
be one percent.
(Ord. 87-9 § 2)
This chapter shall be operative on April 1, 1987.
(Ord. 87-9 § 3)
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 3.24.030 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.
(Ord. 87-9 § 6)
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 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. 87-9 § 7)
An excise tax is imposed on the storage, use or other consumption in the 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 3.24.030 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. 87-9 § 8)
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. 87-9 § 9)
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 the 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 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 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.
(Ord. 87-9 § 10)
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. 87-9 § 11)
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 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
is exempted from the use tax.
(Ord. 87-9 § 12; Ord. 89-14 § 10)
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. 87-9 § 13)
Prior to the operative date, the city shall contract with the
State Board of Equalization to perform all functions incident to the
administration and operation of this chapter; provided, that if the
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. 87-9 § 5)
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 the city, or against any officer of the state
or the 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. 87-9 § 14)
