The ordinance codified herein shall be known as the uniform
local sales and use tax ordinance of the city.
(Ord. 457 § 1, 1960)
The city council declares that the ordinance codified herein
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 Part 1.5 of Division 2 of the Revenue
and Taxation Code of the state of California;
(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 ninety-five hundredths
of 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
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. 457 § 2, 1960)
The ordinance codified herein shall become operative on January
1, 1961, and prior thereto this city shall contract with the State
Board of Equalization to perform all functions incident to the administration
and operation of the sales and use tax ordinance codified herein;
provided, that if this city has not contracted with the State Board
of Equalization, as above set forth, prior to January 1, 1961, this
chapter 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 of San Mateo.
(Ord. 457 § 3, 1960)
For the privilege of selling tangible personal property at retail
a tax is imposed upon all retailers in the city at the rate of ninety-five
hundredths of one percent 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 the ordinance codified herein.
(Ord. 457 § 4(a)(1), 1960)
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 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 the rules and
regulations to be prescribed and adopted by the Board of Equalization.
(Ord. 457 § 4(a) (2),
1960; Ord. 471 § 2, 1961)
Except as hereinafter provided, 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 code, as amended and in force and effect on January 1, 1961,
applicable to sales taxes are adopted and made a part of this section
as though fully set forth herein.
(Ord. 457 § 4(b)(1), 1960)
Wherever, and to the extent that, in Part 1 of Division 2 of
the Revenue and Taxation Code, the state is named or referred to as
the taxing agency, the city of South San Francisco shall be substituted
therefor. Nothing in this section shall be deemed to require the substitution
of the name of the city of South San Francisco 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, 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 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 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 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 Revenue and Taxation Code as adopted.
(Ord. 457 § 4(b)(2), 1960)
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 reason of this section.
(Ord. 457 § 4(b)(3), 1960; Ord. 655 § 1, 1973)
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.
Receipts
from sales to operators of common carrier and waterborne vessels of
property to be used or consumed in the operation of such common carriers
or waterborne vessels principally outside of this city.
(Ord. 457 § 4(b)(4), 1961; Ord. 471 §§ 3, 4, 1961)
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.
(Ord. 457 § 4(b)(4.5),
1960; Ord. 655 § 2, 1973; Ord. 939 § 1, 1984)
An excise tax is 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 the ordinance codified herein, for
storage, use or other consumption in the city at the rate of ninety-five
hundredths of one percent 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. 457 § 5(a), 1960)
Except as hereinafter provided, 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 said code, as amended and in force and effect on January 1, 1961,
applicable to use taxes are adopted and made a part of this section
as though fully set forth herein.
(Ord. 457 § 5(b)(1), 1960)
Wherever, and to the extent that, in Part 1 of Division 2 of
the Revenue and Taxation Code, 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,
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 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
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 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.
(Ord. 457 § 5(b)(2), 1960; Ord. 471 § 5, 1961)
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 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;
D.
The
use or consumption of property purchased by operators of common carrier
and waterborne vessels to be used or consumed in the operation of
such common carriers or waterborne vessels principally outside the
city.
(Ord. 457 § 5(b)(3), 1960; Ord. 471 § 6, 1961)
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.
(Ord. 457 § 5(b)(3.5),
1960; Ord. 655 § 3, 1973; Ord. 939 § 2, 1984)
All amendments of the Revenue and Taxation Code enacted subsequent
to the effective date of the ordinance codified herein, 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. 457 § 6, 1960)
A.
Sections 4.16.100 and 4.16.150 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 Sections 4.16.090 and 4.16.140 shall become inoperative.
B.
In the event that Sections 4.16.100 and 4.16.150 become operative and the State Board of Equalization subsequently adopts an assessment ratio for state-assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, Sections 4.16.090 and 4.16.140 shall become operative on the first day of the month following the month in which such higher ratio is adopted, at which time Sections 4.16.100 and 4.16.150 shall become 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 Sections 4.16.100 and 4.16.150 shall again become operative and Sections 4.16.090 and 4.16.140 shall become inoperative.
(Ord. 457 § 6.1, 1960; Ord. 655 § 4, 1973)
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.
(Ord. 457 § 7, 1960)
Any person violating any of the provisions of this chapter is
guilty of an infraction, and upon conviction such person shall be
punished as provided in Section 36900 of the Government Code.
(Ord. 457 § 8, 1960; Ord. 685 § 2, 1975; Ord. 840 § 2, 1980)
