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)
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.
(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)