The ordinance codified in this chapter of the Stockton Revenue
and Taxation Code has been adopted for the following (and other) purposes:
A. To provide for a sales and use tax which complies with the requirements and limitations contained in Part 1.5 of Division
2 of the
Revenue and Taxation Code of the State;
B. To provide for a sales and use tax 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 Part 1.5 of Division
2 of said
Revenue and Taxation Code;
C. To provide
for a sales and use tax which imposes a one percent 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 practical
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 provide for a sales and use tax 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 said
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 thereof.
(Prior code § 8-035)
This chapter shall become operative on July 1, 1956, and prior
thereto this City shall contract with the State Board of Equalization
to perform all functions incident to the administration and operation
hereof, provided, that if this City shall not have contacted with
the said State Board of Equalization, as above set forth, prior to
July 1, 1956, the provisions hereof shall not be operative until the
first day of the first calendar quarter following the execution of
such a contract by the City and by the State Board of Equalization,
provided further that this chapter shall not become operative prior
to the operative date of the Uniform Local Sales and Use Tax Ordinance
of the County.
(Prior code § 8-036)
For the privilege of selling tangible personal property at retail
a tax is hereby imposed upon all retailers in the City at the rate
of 1% 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 of Ordinance No. 2983.
(Prior code § 8-037.1)
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 Board of
Equalization.
(Prior code § 8-037.2)
Except as hereinafter provided and except insofar as they are inconsistent with the provisions of Part 1.5 of Division
2 of the said
Revenue and Taxation Code, all of the provisions of Part 1 of Division
2 of said code, as amended and in force and effect on July 1, 1956, applicable to sales taxes are hereby adopted and made a part of Section
3.16.030 through
3.16.090, as though fully set forth herein.
(Prior code § 8-037.3)
Wherever, and to the extent that in Part 1 of Division
2 of said
Revenue and Taxation Code of the State is named or referred to as the taxing agency, the City shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of the City of Stockton for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the City be substituted for that of the State in any section 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 hereof, and neither shall the substitution be deemed to have been made in those sections, including, but not necessarily limited to, sections 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 gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the State under the provisions of Part 1 of Division
2 of the said
Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the State under the said provisions of that code; and, in addition, the name of the City shall not be substituted for that of the State in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said
Revenue and Taxation Code as adopted.
(Prior code § 8-037.4)
If a seller's permit has been issued to a retailer under Section
6067 of the said
Revenue and Taxation Code, an additional seller's
permit shall not be required by reason of this section.
(Prior code § 8-037.5)
There shall be excluded from the gross receipts by which the
tax is measured:
A. The
amount of any sales or use tax imposed by the State upon a retailer
or consumer.
B. 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.
(Prior code § 8-037.7)
There shall be excluded from the gross receipts by which the
tax is measured:
A. The
amount of any sales or use tax imposed by the State upon a retailer
or consumer.
B. 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.
C. 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.
(Prior code § 8-037.7A)
An excise tax is hereby imposed on the storage, use or other
consumption in the City of tangible personal property purchased from
any retailer on or after the operative date of Ordinance No. 2983;
for storage, use or other consumption in the City at the rate of 1%
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 § 8-038.1)
Except as hereinafter provided, and except in so far as they are inconsistent with the provisions of Part 1.5 of Division
2 of the said
Revenue and Taxation Code, all of the provisions of Part 1 of Division
2 of said code, as amended and in force and effect on July 1, 1956, applicable to use taxes are hereby adopted and made a part of Sections
3.16.100 through
3.16.140, as though fully set forth herein.
(Prior code § 8-038.2)
Wherever, and to the extent that, in Part 1, Division
2 of the said
Revenue and Taxation Code of the State is named or referred to as the taxing agency, the name of this City shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of this City for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the City be substituted for that of the State in any section 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; and neither shall the substitution be deemed to have been made in those sections, including but not necessarily limited to, sections 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 storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains subject to tax by the State under the provisions of Part 1 of Division
2 of the said
Revenue and Taxation Code, or to impose this tax with respect to certain 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; and in addition, the name of the City shall not be substituted for that of the State in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said
Revenue and Taxation Code as adopted, and the name of the City shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 nor in the definition of that phrase in Section 6203.
(Prior code § 8-038.3)
There shall be exempt from the tax due under Section
3.16.100:
A. The
amount of 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 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. 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.
(Prior code § 8-038.5)
There shall be exempt from the tax due under Section
3.16.100:
A. The
amount of 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 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
storage, use, or other consumption of tangible personal property purchased
by operators of waterborne vessels and used or consumed by such operators
directly and exclusively in the carriage of persons or property in
such vessels for commercial purposes.
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.
(Prior code § 8-038.5A)
All amendments of the said
Revenue and Taxation Code enacted subsequent to the effective date of Ordinance No. 2966 which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division
2 of the said
Revenue and Taxation Code shall automatically become a part hereof.
(Prior code § 8-039)
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 hereunder, 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 § 8-040)
At the effective date hereof, the provisions of Ordinance 2040,
the City Sales and Use Tax Ordinance, as amended, shall be suspended
and shall not again be of any force or effect until and unless for
any reason the State Board of Equalization ceases to perform the functions
incident to the administration and operation of the sales and use
tax hereby imposed; provided, however, that if for any reason it is
determined that the City is without power to adopt the ordinance codified
in this chapter, or that the State Board of Equalization is without
power to perform the functions incident to the administration and
operation of the taxes imposed hereunder, the provisions of Ordinance
No. 2040, the City Sales and Use Tax Ordinance, as amended, shall
not be deemed to have been suspended but shall be deemed to have been
in full force and effect at the rate of 1% continuously from and after
July 1, 1970. Upon the ceasing of the State Board of Equalization
to perform the functions incident to the administration and operation
of the taxes imposed hereby, the provisions of Ordinance 2040, the
City Sales and Use Tax Ordinance, as amended shall again be in full
force and effect at the rate of 1%. Nothing herein shall be construed
as relieving any person of the obligation to pay to the City of Stockton
any sales or use tax accrued and owing by reason of the provisions
of Ordinance 2040, the City Sales and Use Tax Ordinance, as amended,
or this chapter, in force and effect prior to and including June 30,
1970.
(Prior code § 8-040)
A. Eligibility
for Use Tax Rebate. Any person doing business within the Stockton
City limits is eligible for the Use Tax Rebate described herein if
all of the following conditions have been satisfied:
1. The
person or business has submitted a Use Tax Business Incentive Program
application with the City of Stockton.
2. The
person or entity has obtained a State of California Use Tax Direct
Payment Permit pursuant to California
Revenue and Taxation Code Section
7051.3 or a Sub Sellers Permit pursuant to State Board of Equalization
Operation Memo No. 1023 ("Permit").
3. The
City of Stockton is properly identified in the permit as the jurisdiction
in which the items acquired under the permit is the first functional
use or where the items will be stored or consumed.
B. Rebate
Claim Procedures.
1. Within
45 days after the close of the State's tax reporting quarter, a person
or entity doing business in Stockton may file a rebate claim with
the City's Economic Development Department, via the Use Tax Business
Incentive Program application form.
2. The
application must contain evidence of the amount of Use Tax paid to
the State of California. The Economic Development Department may request
additional information from the applicant necessary to substantiate
the rebate claim.
C. Calculations
and Issuance of Use Tax Rebate.
1. The
Economic Development Department shall issue the rebate within 90 days
of verification that the City received the correct amount of funds
from the State. The Use Tax Rebate shall be based upon the following
chart:
Net New Use Tax Received by the City of Stockton (based on 4
consecutive quarters)
|
Rebate Percentage
|
---|
$0 - $200,000
|
15%
|
$200,001 - $500,000
|
20%
|
$500,001 and greater
|
25%
|
2. The
rebate shall be paid by check directly to the applicant, but shall
be increased or decreased in accordance with any adjustment made by
the State to a prior Use Tax payment by the applicant.
3. Upon
submitting a Use Tax Business Incentive Program application form to
the Economic Development Department, the City will determine the baseline
Use Tax received by the City from the taxpayer (applicant) as follows:
a. For Direct Payment permittees, by averaging the amount of tax revenue
received by the City from the taxpayer over the past three consecutive
years prior to applying for a use tax rebate.
b. For Sub Sellers permittees, by averaging the amount of tax received
from its construction site over the past three consecutive years prior
to applying for a use tax rebate.
4. "Net
New Use Tax," for the purposes of this chapter, shall mean the difference
between the amount of taxes actually received by the City resulting
from the taxpayer's permit and the baseline amount as calculated for
the taxpayer upon application to the Use Tax Business Incentive Program.
5. The
rebate will be paid bi-annually based on 15 percent of the Net New
Use Tax received during a six month period. After four consecutive
quarters, the City will adjust the percentage, if warranted, based
on the total Net New Use Tax received over the past year. The rebate
amount for the four consecutive quarters will reflect the amount attributed
to the adjusted percentage, if applicable.
6. For
the purposes of this calculation, the quarters are based on the taxpayer's
tax reporting calendar, but the calculation is based on the four consecutive
quarters immediately following application to the Use Tax Business
Incentive Program.
7. Once
the rebate has been provided for the fourth consecutive quarter, the
calculation of the rebate for the next four quarters will begin again.
D. Amendment
or Discontinuance. The City reserves the right to amend or discontinue
any provision of this Use Tax Business Incentive Program without voter
approval. Any amendment shall be made by ordinance and shall be applicable
to any transaction made subsequent to the effective date of any ordinance.
E. Term
of Use Tax Business Incentive Program. The Use Tax Business Incentive
Program, as set forth in this section, shall be in effect for a period
of three years from the date of passage of the ordinance codified
in this section or until such time as the City Council takes action
to modify this termination date. The City Manager shall have the discretion
to extend the ordinance an additional two years from the termination
date.
(Ord. 2013-10-22-1601 C.S. § 1)