The ordinance codified in this chapter shall be known as, the
uniform local sales and use tax ordinance.
(Ord. 1199 § 1, 1973)
The rate of sales tax and use tax imposed by this chapter shall
be one percent.
(Ord. 1199 § 2, 1973)
This chapter shall be operative on January 1, 1974.
(Ord. 1199 § 3, 1973)
The city council declares that this chapter is adopted to achieve
the following, among other purposes, and directs that the provisions
of this chapter be interpreted in order to accomplish those purposes:
(1) 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;
(2) 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 Part 1.5 of Division 2 of the Revenue and
Taxation Code;
(3) 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;
(4) 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. 1199 § 4, 1973)
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 chapter; provided,
that if this city has not 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 adoption
of the ordinance codified in this chapter.
(Ord. 1199 § 5, 1973)
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
3.16.020 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.
(Ord. 1199 § 6, 1973)
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 rules and regulations
to be prescribed and adopted by the State Board of Equalization.
(Ord. 1199 § 7, 1973)
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
3.16.020 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.
(Ord. 1199 § 8, 1973)
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. 1199 § 9, 1973)
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 a 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 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, 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 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 sales, storage,
use or other consumption of tangible personal property which would
not be subject to tax by the state under said 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.
(Ord. 1199 § 10, 1973)
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.
(Ord. 1199 § 11, 1973)
There shall be excluded from the measure of tax:
(1) The
amount of any sales or use tax imposed by the state upon a retailer
or consumer;
(2) The
storage, use or other consumption of tangible personal property, the
gross receipts from the sale of which have 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;
(3) 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;
(4) 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.
(Ord. 1199 § 12, 1973)
(a) The
text of this subsection is operative January 1, 1984.
(1) The amount subject to tax shall not include any sales or use tax
imposed by the state upon a retailer or consumer.
(2) 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.
(3) 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.
(4) 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.
(b) The
text of this subsection is operative on the operative date of any
act of the Legislature of the state 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 as those subdivisions read on October
1, 1983 (see Section post).
(1) The amount subject to tax shall not include any sales or use tax
imposed by the state upon a retailer or consumer.
(2) 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.
(3) 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.
(4) 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.
(5) 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.
(6) 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. 1199 § 13, 1973; Ord. 1432 § 1, 1984)
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. 1199 § 16, 1973)
Any person violating any of the provisions of this chapter is
guilty of a misdemeanor and upon conviction thereof is 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.
(Ord. 1199 § 17, 1973)
At the time the ordinance codified in this chapter goes into
operation, the provisions of Ordinance Numbers 417, 489 and 620 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 imposed by this chapter; provided, however, that
if for any reason it is determined that the city is without power
to adopt the ordinance codified herein, or that the State Board of
Equalization is without power to perform the functions incident to
the administration and operation of the taxes imposed by this chapter,
the provisions of Ordinance Numbers 417, 489 and 620 shall not be
deemed to have been suspended, but shall be deemed to have been in
force and effect at the rate of one percent continuously from and
after March 28, 1956. Upon the ceasing of the State Board of Equalization
to perform the functions incident to the administration and operation
of the taxes imposed by this chapter, the provisions of Ordinance
Numbers 417, 489 and 620 shall again be in full force and effect at
the rate of one percent. Nothing in this chapter shall be construed
as relieving any person of the obligation to pay to the city any sales
and use tax accrued and owing by reason of the provisions of Ordinance
Numbers 417 and 489 in force and effect prior to and including March
27, 1956.
(Ord. 1199 § 20, 1973)