This chapter shall be known as the "Uniform Local Sales and
Use Tax Ordinance."
(Prior code § 6100)
The rate of sales tax and use tax imposed by this chapter shall
be one percent.
(Prior code § 6101)
This chapter shall be operative as of April 1, 1991.
(Prior code § 6102)
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 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 record keeping upon persons subject to taxation
under the provisions of this chapter.
(Prior code § 6103)
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 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 this chapter.
(Prior code § 6104)
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
3.20.020 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 § 6105)
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.
(Prior code § 6106)
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
3.20.020 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 § 6107)
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 § 6108)
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 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 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 § 6109)
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 § 6110)
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. This Chapter shall also be deemed to
adopt by reference the provisions of Sections 7202 and 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 § 6112)
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 § 6113)