This chapter shall be known as the uniform local sales and use
tax ordinance.
(Prior code § 19-3)
The rate of sales and use tax imposed by this chapter shall
be .95 percent to and including December 31, 1975, and at the rate
of one percent thereafter.
(Prior code § 19-4)
This chapter shall be operative on October 15, 1975.
(Prior code § 19-5)
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 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 record keeping upon persons subject to taxation
under the provisions of this chapter.
(Prior code § 19-6)
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 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 § 19-7)
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
3.08.020 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.
(Prior code § 19-8)
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 in 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 § 19-9)
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
3.08.020, 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.
(Prior code § 19-9.1)
Except as otherwise provided in this chapter, and except insofar
as they are inconsistent with the provisions of Part 1.5 of Divisions
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 in this chapter.
(Prior code § 19-9.2)
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 this city shall be substituted
therefor. The substitution, however, shall not be made when the word
"state" is used as part of the 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
sale, 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 § 19-9.3)
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 § 19-9.4)
All subsequent amendments of Part 1 of Division 2 of the Revenue
and Taxation Code which are not consistent with Part 1.5 of Division
2 of the
Revenue and Taxation Code shall automatically become a part
of this chapter. This chapter also shall be deemed to adopt by reference
the provisions of Sections 7202 to 7203 inclusive, of the Revenue
and Taxation Code, as now in effect or as later amended, which are
required to be included in this chapter.
(Prior code § 19-9.8; Amended during 2009 republication)
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 one thousand dollars or by
imprisonment for a period of not more than six months, or by both
such fine and imprisonment.
(Prior code § 19-9.9; Amended during 2009 republication)