This chapter shall be known as the Uniform Local Sales and Use
Tax Ordinance.
(Prior code § 25-201)
The city council declares that this chapter is adopted to achieve
the following, among other purposes, and directs that the provisions
hereof 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 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 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 § 25-204)
The rate of sales tax and use tax imposed by this ordinance
shall be one percent.
(Prior code § 25-202)
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 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 § 25-205)
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 3.16.030 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 § 25-206)
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 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 § 25-207)
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 3.16.030 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 § 25-208)
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 in this section.
(Prior code § 25-209)
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 this 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, 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 § 25-210)
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 § 25-211)
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 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. 595, 1984)
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 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.
E.
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.
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 and 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. 595, 1984)
B.
Section 3.16.102 shall be operative 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.
(Ord. 595, 1984)
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.
(Ord. 595, 1984)
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.
(Prior code § 25-216.)
The ordinance codified in this chapter shall be operative on
January 1, 1974.
(Prior code § 25-203)
This chapter as it existed prior to enactment of the ordinance
codified in this chapter 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 moneys collected, and for the commencement or continuance of any
action or proceeding under said ordinance.
(Prior code § 25-219)
Any person violating any of the provisions of this chapter shall
be deemed guilty of an infraction and upon conviction thereof shall
be punishable by a fine of not more than five hundred dollars.
(Prior code § 25-217)
