This chapter shall be known as the "Uniform Local Sales and
Use Tax Ordinance."
(Ord. 1360 § 1, 1973)
The rate of sales tax and use tax imposed by this chapter shall
be one percent.
(Ord. 1360 § 1, 1973)
This chapter shall be operative on January 1, 1974.
(Ord. 1360 § 1, 1973)
The city council hereby 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:
(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 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;
(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. 1360 § 1, 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 ordinance;
provided, that if the 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 the adoption of the ordinance codified herein.
(Ord. 1360 § 1, 1973)
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate stated in Section
3.28.020 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. 1360 § 1, 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 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.
(Ord. 1360 § 1, 1973)
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 and after the operative date for storage, use or other consumption in the city at the rate stated in Section
3.28.020 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. 1360 § 1, 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 hereby adopted
and made a part of this chapter as though fully set forth herein.
(Ord. 1360 § 1, 1973)
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 the 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 of California;
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 of California, 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
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. 1360 § 1, 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. 1360 § 1, 1973)
There shall be excluded from the measure of tax:
(1) The
amount of any sales or use tax imposed by the state of California
upon a retailer or consumer;
(2) 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;
(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 the 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 of California.
(Ord. 1360 § 1, 1973)
(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.
(Ord. 1360 § 1, 1973; Ord. 1609 § 1, 1983)
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. 1360 § 1, 1973)
Ordinance No. 729, as amended by Ordinance No. 963, is hereby
repealed; provided, however, that said ordinance, as amended, shall
remain applicable for the purposes of the administration of said ordinance
and the imposition of and the collection of tax with respect to the
sales of, and the storage, use, or other consumption of tangible personal
property prior to January 1, 1974, the making of refunds, effecting
credits, the disposition of monies collected, and for the commencement
or continuance of any action or proceeding under said ordinance.
(Ord. 1360 § 1, 1973)
At the time this chapter goes into operation, the provisions
of Chapters 5 and 6 of Article VI of the 1949 Monterey Park Code 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 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 this chapter, the provisions of said Chapters
5 and 6 of Article VI of the 1949 Monterey Park Code 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 this chapter, the provisions of Chapters 5
and 6 of Article VI of the 1949 Monterey Park Code 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 or use tax accrued and owing by reason
of the provisions and said Chapters 5 and 6 of Article VI of the 1949
Monterey Park Code in force and effect prior to and including March
31, 1956.
(Ord. 1362 § 1, 1973)