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 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 the
Revenue and Taxation Code § 7200
et seq.;
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 the
Revenue and Taxation Code § 7200 et seq.;
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 state sales and use tax;
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
the
Revenue and Taxation Code § 7200 et seq., 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.
(Code 1980, § 3.20.010; Ord. No. 9, § 4, 1977; Ord. No. 870 (Recodification), 2014)
The ordinance codified in this chapter shall be known as the
"Uniform Local Sales and Use Tax Ordinance."
(Code 1980, § 3.20.020; Ord. No. 9, § 1, 1977)
The rate of the sales tax and use tax imposed by this chapter
shall be one percent.
(Code 1980, § 3.20.030; Ord. No. 9, § 2, 1977)
The ordinance codified in this chapter shall be operative on
January 1, 1978.
(Code 1980, § 3.20.040; Ord. No. 9, § 3, 1977)
Prior to the operative date of the ordinance codified in this
chapter, this city shall contract with the state board of equalization
to perform 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 in this chapter.
(Code 1980, § 3.20.050; Ord. No. 9, § 5, 1977)
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
3.20.030 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 of the ordinance codified in this chapter.
(Code 1980, § 3.20.060; Ord. No. 9, § 6, 1977)
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.
(Code 1980, § 3.20.070; Ord. No. 9, § 7, 1977)
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
3.20.030 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.
(Code 1980, § 3.20.080; Ord. No. 9, § 8, 1977)
Except as otherwise provided in this chapter and except insofar
as they are inconsistent with the provisions of the Revenue and Taxation
Code § 7200 et seq., 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.
(Code 1980, § 3.20.090; Ord. No. 9, § 9, 1977; Ord. No. 870 (Recodification), 2014)
In adopting the provisions of Part 1 of Division 2 of the Revenue
and Taxation Code, wherever the state 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; the substitution shall
not be made when the result of the 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, 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
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
Revenue and Taxation Code §§ 6701, 6702
(except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828;
and the substitution shall not be made for the word "state" in the
phrase "retailer engaged in business in this state" in Revenue and
Taxation Code § 6203 or in the definition of that phrase
in
Revenue and Taxation Code § 6203.
(Code 1980, § 3.20.100; Ord. No. 9, § 10, 1977; Ord. No. 870 (Recodification), 2014)
If a seller's permit has been issued to a retailer under the
Revenue and Taxation Code § 6067, an additional seller's
permit shall not be required by this chapter.
(Code 1980, § 3.20.110; Ord. No. 9, § 11, 1977)
A. The
amount subject to tax shall not include any sales or use tax imposed
by the state 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 exempted 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
Revenue and Taxation Code §§ 6366
and 6366.1 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.
E. On the
operative date of any act of the legislature of the state which amends
Revenue and Taxation Code § 7202 or which repeals and reenacts
Revenue and Taxation Code § 7202 to provide an exemption
from city sales and use taxes for operators of waterborne vessels
in the same, or substantially the same, language as that existing
in subdivisions (i)(7) and (i)(8) of
Revenue and Taxation Code § 7202
as those subdivisions read on October 1, 1983, the following provisions
shall be operative:
1. 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.
2. The
storage, use, or other consumption of tangible personal property purchased
by operators of water-borne 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.
(Code 1980, § 3.20.120; Ord. No. 9, § 12, 1977; Ord. No. 214, § 1, 1983; Ord. No. 870 (Recodification), 2014)
(Code 1980, § 3.20.130; Ord. No. 9, § 13, 1977)
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.
(Code 1980, § 3.20.140; Ord. No. 9, § 14, 1977)
Any person required to pay any tax pursuant to this chapter
shall have a credit against the payment of such tax in the full amount
of the sales and use tax, if any, paid to the Rancho Cucamonga Redevelopment
Agency pursuant to its sales and use tax ordinance.
(Code 1980, § 3.20.145; Ord. No. 461, § 2, 1991)
Any person violating any of the provisions of this chapter shall
be deemed guilty of a misdemeanor, and upon conviction thereof shall
be punishable by a fine of not more than $500.00 or by imprisonment
for a period of not more than six months, or by both such fine and
imprisonment.
(Code 1980, § 3.20.150; Ord. No. 9, § 15, 1977; Ord. No. 870 (Recodification), 2014)