The ordinance codified in this chapter is known as the "Uniform
Local Sales and Use Tax Ordinance."
(Ord. 556 § 3, 2019)
The City Council declares that 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 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 these 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 record keeping upon persons subject to taxation under the provisions of this chapter.
(Ord. 556 § 3, 2019)
The rate of sales tax and use tax imposed by this chapter is
one percent.
(Ord. 556 § 3, 2019)
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 3.08.030 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this City on and after January 1, 1981.
(Ord. 556 § 3, 2019)
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 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 are determined under rules and regulations
to be prescribed and adopted by the State Board of Equalization.
(Ord. 556 § 3, 2019)
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 January 1, 1981, for storage, use or other consumption in this City at the rate stated in Section 3.08.030 of the sales price of the property. The sales price includes delivery charges when such charges are subject to State sales or use tax regardless of the place to which delivery is made.
(Ord. 556 § 3, 2019)
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 herein.
(Ord. 556 § 3, 2019)
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 is substituted therefor. The substitution, however, is not 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 is not 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 is not 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 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 is not made in Section 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code; and the substitution is not 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.
(Ord. 556 § 3, 2019)
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 is not required by this chapter.
(Ord. 556 § 3, 2019)
A.
The
amount subject to tax does not include any sales or use tax imposed
by the State of California 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 a 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 are 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
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 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
is exempted from the use tax.
(Ord. 556 § 3, 2019)
A.
The
amount subject to tax does not include any sales or use tax imposed
by the State of California 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 are exempt from the tax due under this chapter.
C.
There
are exempted from the computation of the amount of 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.
D.
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 of
such vessels for commercial purposes is exempted from the use tax.
E.
Exempted
from the computation of the amount of the sales tax are 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.
F.
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
is exempted from the use tax.
(Ord. 556 § 3, 2019)
B.
Section 3.08.120 will be operative on the operative date of any act of the Legislature of the State of California which amends Section 7202 of the Revenue and Taxation Code or which repeals and reenacts Section 7202 of the Revenue and Taxation Code 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 Section 7202 of the Revenue and Taxation Code as those subdivisions read on October 1, 1983.
(Ord. 556 § 3, 2019)
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 will automatically become a part of this chapter.
(Ord. 556 § 3, 2019)
No injunction or writ of mandate or other legal or equitable process may 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. 556 § 3, 2019)
