The ordinance codified in this chapter shall be known as the
uniform local sales and use tax ordinance.
(Ord. 779 § 3, 1990)
The city council declares that the ordinance codified in 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:
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 of the State of California;
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 1 of the said Revenue
and Taxation Code;
C.
To adopt
a sales and use tax ordinance which imposes a one percent 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 practical 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 said 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 the ordinance codified in this chapter.
(Ord. 779 § 3, 1990)
A.
For
the privilege of selling tangible personal property at retail a tax
is imposed upon all retailers in the city at the rate of one percent
of the gross receipts of the retailer from the sale of all tangible
personal property sold at retail in the city.
B.
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 Board of
Equalization.
C.
Except
as hereinafter provided, and except insofar as they are inconsistent
with the provisions of Part 1.5 of Division 2 of the said Revenue
and Taxation Code, all of the provisions of Part 1 of Division 2 of
the said Code, as amended and in force and effect on April 1, 1990,
applicable to sales taxes are adopted and made a part of this section
as though fully set forth in this section.
D.
Wherever,
and to the extent that, in Part 1 of Division 2 of the said Revenue
and Taxation Code the State of California is named or referred to
as the taxing agency, the name of the city shall be substituted therefor.
Nothing in this subsection shall be deemed to require the substitution
of the name of the city for the word "State" when that word is used
as part of the title of the State Controller, the State Treasurer,
the State Board of Control, the State Board of Equalization or the
name of the State Treasury, or of the Constitution of the State of
California; nor shall the name of the city be substituted for that
of the state in any section 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
section; and neither shall the substitution be deemed to have been
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 gross receipts which would not
otherwise be exempt from this tax while those gross receipts remain
subject to tax by the state under the provisions of Part 1 of Division
2 of the said Revenue and Taxation Code; nor to impose this tax with
respect to certain gross receipts which would not be subject to tax
by the state under the said provisions of that Code; and, in addition,
the name of the city shall not be substituted for that of the state
in Sections 6701, 6702 (except in the last sentence thereof), 6711,
6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as
adopted.
E.
If a
seller's permit has been issued to a retailer under Section 6067 of
the said Revenue and Taxation Code, an additional seller's permit
shall not be required by reason of this section.
F.
There
shall be excluded from the gross receipts by which the tax is measured:
1.
The
amount of any sales or use tax imposed by the State of California
upon a retailer or consumer;
2.
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.
(Ord. 779 § 3, 1990)
There shall be excluded from the gross receipts by which the
tax is measured:
A.
The
amount of any sales or use tax imposed by the State of California
upon a retailer or consumer;
B.
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;
C.
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.
(Ord. 779 § 3, 1990)
B.
Section 3.28.040A of this chapter shall be operative on the operative date of any act of the Legislature of the State of California which amends or 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. 779 § 3, 1990)
A.
An excise
tax is imposed on the storage, use or other consumption in the city
of tangible personal property purchased from any retailer on or after
the operative date of the ordinance codified in this chapter, for
storage, use or other consumption in the city at the rate of one percent
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.
B.
Except
as hereinafter provided, and except insofar as they are inconsistent
with the provisions of Part 1.5 of Division 2 of the said Revenue
and Taxation Code, all of the provisions of Part 1 of Division 2 of
said Code, as amended and in force and effect on April 1, 1990, applicable
to use taxes are adopted and made a part of this section as though
fully set forth in this section.
C.
Wherever,
and to the extent that, in Part 1 of Division 2 of the said Revenue
and Taxation Code the state of California is named or referred to
as the taxing agency, the name of the city shall be substituted therefor.
Nothing in this subsection shall be deemed to require the substitution
of the name of the city for the word "state" when that word is used
as part of the title of the State Controller, the State Treasurer,
the State Board of Control, the State Board of Equalization or the
name of the State Treasury, or of the Constitution of the state of
California; nor shall the name of the city be substituted for that
of the state in any section 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
section; and neither shall the substitution be deemed to have been
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 storage, use or other consumption
of tangible personal property which would not otherwise be exempt
from this tax while such storage, use or other consumption remains
subject to tax by the state under the provisions of Part 1 of Division
2 of the said Revenue and Taxation Code, or to impose this tax with
respect to certain 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; and in addition, the name of the city
shall not be substituted for that of the state in Sections 6701, 6702
(except in the last sentence thereof), 6711, 6715, 6737, 6797 and
6828 of the said Revenue and Taxation Code as adopted, and the name
of the city shall not be substituted for the word "state" in the phrase
"retailer engaged in business in this state" in Section 6203 nor in
the definition of that phrase in Section 6203.
D.
There
shall be exempt from the tax due under this section:
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 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.
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.
(Ord. 779 § 3, 1990)
There shall be exempt from the tax due under this section:
A.
The
amount of 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 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;
C.
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 in
such vessels for commercial purposes;
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.
(Ord. 779 § 3, 1990)
B.
Section 3.28.070(A) of this chapter shall be operative on the operative date of any act of the Legislature of the state of California which amends or 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. 779 § 3, 1990)
All amendments of the said Revenue and Taxation Code enacted
subsequent to the effective date of the ordinance codified in this
chapter[1]which relate to the sales and use tax and which are not
inconsistent with Part 1.5 of Division 2 of said Revenue and Taxation
Code shall automatically become a part of this chapter.
(Ord. 779 § 3, 1990)
[1]
Editor's note: The effective date of the ordinance codified
in this chapter is July 2, 1990.
Any person subject to a sales and use tax under the city's ordinance
shall be entitled to credit against the payment of taxes due under
that ordinance the amount of sales and use taxes due to the Pico Rivera
redevelopment agency pursuant to Section 7202.6 of the Revenue and
Taxation Code.
The maximum rate of sales and use taxes payable pursuant to
Pico Rivera redevelopment agency ("agency") Ordinance No. 1-90, as
amended by agency Ordinance No. 4-12 adopted on January 24, 2012 (collectively,
the "agency ordinances"), and the maximum amount of the credit any
person is entitled to receive hereunder shall be as specified in the
agency ordinances, as the same are implemented from fiscal year to
fiscal year for as long as the agency ordinances remain in effect,
as specified in Sections 2-4 thereof. The city manager or designee
shall cooperate with the agency (or, in the event the agency is dissolved,
with the successor agency to the agency) and take all actions required
to comply with the provisions of this chapter and the agency ordinances,
including without limitation notifying the California State Board
of Equalization of the applicable rate to use for the city and agency
(or successor agency) for the next succeeding fiscal year and entering
into whatever new or amended agreement with the State Board of Equalization
as may be necessary to enable the State Board of Equalization to perform
its duties with respect to the transfer of sales and use taxes from
the city to the agency.
To the extent that, notwithstanding the adoption and implementation
of the ordinance codified in this chapter, the California State Board
of Equalization in any fiscal year pays or remits sales and use taxes
to the agency (or, in the event the agency is dissolved, to the successor
agency to the agency) in excess of the lesser of: (1) the sum of one
million sixty-five thousand dollars; or (2) the amount needed by the
agency (or such successor agency) to timely pay and discharge the
thencurrent debt service requirements under the agency existing obligations
for payment/use of sales and use taxes referred to in the agency ordinances,
the agency (or such successor agency) shall be deemed to hold such
excess sums in trust for the city and the city manager or successor
shall promptly take such actions as are necessary to cause the agency
(or such successor agency) to remit such excess sums to the city.
This section shall terminate and shall be of no further force
or effect upon the payment in full of all of the agency existing obligations
for payment/use of sales and use taxes.
(Ord. 779 § 3, 1990; Ord. 1071 § 2, 2012)
The city shall contract prior to the effective date of the city
sales and use tax ordinance with the State Board of Equalization to
perform all functions incident to the administration or operation
of the sales and use tax ordinance of the city which shall continue
in effect so long as the county within which the city is located has
an operative sales and use tax ordinance enacted pursuant to this
part.
(Ord. 779 § 3, 1990)
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. 779 § 3, 1990)
Any person violating any of the provisions of this chapter shall
be deemed guilty of a misdemeanor, and upon conviction thereof shall
be punishable by a fine of not more than five hundred dollars or by
imprisonment for a period of not more than six months in the city
jail, or by both such fine and imprisonment.
(Ord. 779 § 3, 1990)
