This chapter shall be known as the "Uniform Local Sales and
Use Tax Ordinance."
(Prior code § 19-32)
This chapter shall be operative on January 1, 1974.
(Prior code § 19-33)
The city council declares that this chapter is adopted to achieve
the following purposes, among others, and directs that the provisions
of this chapter 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 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 § 19-34)
Prior to the operative date of this chapter, the city shall
contract with the State Board of Equalization to perform all functions
incident to the administration and operation of this chapter; provided,
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 this chapter.
(Prior code § 19-35)
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 the city, or against any officer of the state
or the 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.
(Prior code § 19-36)
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 § 19-37)
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 shall automatically
become a part of this chapter.
(Prior code § 19-38)
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 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 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.
(Prior code § 19-39)
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 § 19-40)
The rate of sales tax and use tax imposed by this chapter shall
be one percent.
(Prior code § 19-41)
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 3.20.100, 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 this chapter.
(Prior code § 19-42)
For the purposes of this chapter, all retail sales shall be
consummated at the place of business of the retailer, unless the tangible
personal property sold is delivered by the retailer or the retailer's
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
State Board of Equalization.
(Prior code § 19-43)
An excise tax is 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 of this chapter for storage, use or other consumption in the city, at the rate stated in Section 3.20.100, 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 § 19-44)
A.
The
amount subject to tax under this chapter shall 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, city and
county, or county in the 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 under
this chapter 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 the 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 the state, the United States, or any foreign government
is exempted from the use tax under this chapter.
(Prior code § 19-46)
[1]
Editor's Note: Pursuant to Section 3 of Ord. 451, the provisions codified in Section 3.20.150 shall be operative January 1, 1984. Section 4 of said ordinance provided that 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 as those subdivisions read on October 1, 1983, the provisions codified in Section 3.20.150 shall read as provided below by Section 2 of Ord. 451:
A. The amount subject to tax under this chapter shall 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 county,
city and county, or city in the 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 under this chapter 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 under this chapter.
E. There are exempted from the computation of the amount of
the sales tax under this chapter 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
the 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 the state, the United
States, or any foreign government is exempted from the use tax under
this chapter.
