This chapter shall be known as the "Uniform Local Sales and
Use Tax Ordinance."
(Ord. 3 § 1, 1977)
The city council declares that this ordinance is adopted to
achieve the following, among other, purposes, and directs that the
provisions hereof be interpreted in order to accomplish those purposes,
namely:
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.
(Ord. 3 § 4, 1977)
The rate of sales tax and use tax imposed by this ordinance
shall be one percent.
(Ord. 3 § 2, 1977)
This chapter shall be operative on October 1, 1977.
(Ord. 3 § 3, 1977)
Prior to the operative date, the 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 the city has not 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.
(Ord. 3 § 5, 1977)
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 the city on and after the operative date.
(Ord. 3 § 6, 1977)
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 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.
(Ord. 3 § 7, 1977)
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 for storage, use or other consumption in the city 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.
(Ord. 3 § 8, 1977)
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 hereby adopted
and made a part of this chapter as though fully set forth in this
chapter.
(Ord. 3 § 9, 1977)
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, 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 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.
(Ord. 3 § 10, 1977)
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.
(Ord. 3 § 11, 1977)
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.
(Ord. 3 § 14, 1977)
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, or by both
such fine and imprisonment.
(Ord. 3 § 15, 1977)