This chapter shall be known as the "Uniform Local Sales and
Use Tax Ordinance."
(Prior code § 5-124)
The rate of sales tax and use tax imposed by this chapter shall
be one percent.
(Prior code § 5-125)
This chapter shall be operative on January 1, 1974.
(Prior code § 5-126)
The council declares that the ordinance codified in this chapter
is passed 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.
(Prior code § 5-127)
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 in this chapter.
(Prior code § 5-128)
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 4.28.020 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.
(Prior code § 5-129)
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 the retailer's 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.
(Prior code § 5-130)
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 4.28.020 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.
(Prior code § 5-131)
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 in this chapter.
(Prior code § 5-132)
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 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
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.
(Prior code § 5-133)
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.
(Prior code § 5-134)
There shall be excluded from the measure of tax:
A.
The
amount of any sales or use tax imposed by the state of California
upon a retailer or customer;
B.
The
storage, use or other consumption of tangible personal property, the
gross receipts from the sale of which has been subject to sales 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;
C.
The
gross receipts from sales to, and the storage, use or other consumption
of property purchased by, operators of common carriers and waterborne
vessels to be used or consumed in the operation of such common carriers
or waterborne vessels principally outside this city;
D.
The
storage or use of tangible personal property in the transportation
or transmission of persons, property or communications, or in the
generation, transmission or distribution of electricity or in the
manufacture, transmission or distribution of gas in intrastate, interstate
or foreign commerce by public utilities which are regulated by the
Public Utilities Commission of the state of California.
(Prior code § 5-135)
A.
The
amount subject to tax shall not include any sales or use tax imposed
by the state of California upon a retailer or customer.
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
the aircraft as common carriers of persons or property under the authority
of the laws of the state, the United States or any foreign government.
D.
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 the operators directly and exclusively in the use of the 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.
(Prior code § 5-136)
A.
Section 4.28.120 of this chapter 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 4.28.115 of this chapter shall become inoperative.
B.
In the event that Section 4.28.120 of this chapter 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 4.28.115 of this chapter shall be operative on the first day of the month next following the month in which such higher ratio is adopted, at which time Section 4.28.120 of this chapter 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 4.28.120 shall again become operative and Section 4.28.115 shall become inoperative.
(Prior code § 5-137)
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.
(Prior code § 5-138)
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.
(Prior code § 5-139)
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 five hundred dollars or by
imprisonment for a period of not more than six months, or by both
such fine and imprisonment.
(Prior code § 5-140)
One-half of all moneys collected under and pursuant to the provisions
of this chapter shall be deposited and paid into the general budget
fund of the city, and the other half of the moneys collected shall
be collected for a specific purpose within the meaning of Section
14 of Article XI of the charter, and shall be deposited as follows:
A.
There
shall be first set aside, transferred to and placed in the fund to
be used for the payment of principal and interest on bonds issued
as a result of approval by the electors at a special municipal election
held on June 3, 1958, an amount sufficient, when added to amounts
already in such fund, to meet all payments of principal and interest
on such bonds as they become due during a period of one year after
receipt of such moneys; and
B.
The
balance shall be deposited in the capital improvement fund of the
city to be used only for capital expenditures.
(Prior code § 5-142)
Notwithstanding anything to the contrary contained in this chapter,
an amount up to but not exceeding one hundred thousand dollars of
money collected during the fiscal year beginning July 1, 1960, pursuant
to the provisions of this chapter as may be required to finance the
budget for the aforesaid fiscal year, which would otherwise go into
the capital outlay fund, shall instead be deposited in the general
reserve fund.
(Prior code § 5-143)
