This chapter shall be known as the "uniform local sales and
use tax ordinance."
(Prior code § 21.21)
The City Council declares that this chapter is to achieve the
following, among other purposes, and directs that the provisions of
this chapter be interpreted in order to accomplish these 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 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 § 21.24)
This chapter shall be operative on January 1, 1974.
(Prior code § 21.23)
Prior to the operative date cited in Section
3.24.030, 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 in this chapter; 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 § 21.25)
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
3.24.070 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 § 21.26)
An excise tax is imposed on the storage, use or 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
3.24.070 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 § 21.28)
The rate of sales and use tax imposed by this chapter shall
be one percent.
(Prior code § 21.22)
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 State Board
of Equalization.
(Prior code § 21.22)
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.
(Prior code § 21.28-1)
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 the 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 State Constitution; 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
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 § 21.28-2)
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 § 21.28-3)
A. The
amount subject to tax shall not include 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 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
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.
(Prior code § 21.28-5; 83-9)
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 article,
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 § 21.28-8)
At the time the ordinance codified herein goes into operation,
the provisions of Ordinance 550 (as amended by Ordinance 681) 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 in this chapter; provided, however, that
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
by the ordinance codified in this chapter, the provisions of Ordinance
550 (as amended by Ordinance 681) shall not be deemed to have been
suspended, but shall be deemed to have been in full force and effect
at the rate of one percent continuously from and after April 1, 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 the ordinance codified in this chapter, the provisions
of Ordinance 550 (as amended by Ordinance 681) 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 the reason
of the provisions of Ordinance 550 (as amended by Ordinance 681) in
force and effect prior to and including March 31, 1956.
(Prior code § 21.28-12)