This article shall be known as the "Uniform Local Sales and
Use Tax Law" of the City.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
The rate of the sales tax and use tax imposed by the provisions
of this article shall be one percent.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974, as amended
by § 1, Ord. 484, eff. February
12, 1974, and § 1, Ord. 524,
eff. July 13, 1976)
The provisions of this article shall be operative on January
1, 1974.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
The Council hereby declares that the provisions of this article
are adopted to achieve the following, among other, purposes and directs
that the provisions of this article be interpreted in order to accomplish
those purposes:
(a)
To
adopt a sales and use tax law which complies with the requirements
and limitations contained in Part 1.5 of Division 2 of the Revenue
and Taxation Code of the State;
(b)
To
adopt a sales and use tax law 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 said Revenue and Taxation
Code;
(c)
To
adopt a sales and use tax law which imposes a tax and provides a measure
therefor which 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 sales and use taxes of the State;
and
(d)
To adopt a sales and use tax law 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 this article.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
Prior to the operative date of this article, the City shall
contract with the State Board of Equalization to perform all the functions
incident to the administration and operation of this sales and use
tax law; provided, however, if the City shall not have contracted
with the State Board of Equalization prior to such operative date,
the City 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 contract rather than the first day
of the first calendar quarter following the adoption of this article.
(Part 1, Ord. 478. eff. December 27, 1973, operative January 1, 1974)
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the City at the rate set forth in Section 8-1.102 of this article 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 of this article.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
For the purposes of this article, 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.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
An excise tax is hereby 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 of this article for the storage, use, or other consumption in the City at the rate set forth in Section 8-1.102 of this article 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.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
Except as otherwise provided in this article, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the State, all of the provisions of Part 1 of Division 2 of said Revenue and Taxation Code are hereby adopted and made a part of this article as though fully set forth in this article.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code of the State, wherever the State 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; 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 the provisions of this article; 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 remains subject to tax by the State under the provisions of Part 1 of Division 2 of said 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 said Code; the substitution shall not be made in Section 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828 of the Revenue and Taxation Code of the State; and the substitution shall not be made for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 of said Code or in the definition of that phrase in said Section 6203.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
If a seller's permit has been issued to a retailer pursuant
to the provisions of Section 6067 of the Revenue and Taxation Code
of the State, an additional seller's permit shall not be required
by the provisions of this article.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
There shall be excluded from the measure of tax:
(a)
The
amount of 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 sales
tax under a sales and use tax ordinance enacted in accordance with
the provisions of Part 1.5 of Division 2 of the Revenue and Taxation
Code of the State by any city and county, county, or city in the State;
(c)
The
gross receipts from sales to, and the storage, use, or other consumption
of property purchased by operators of common carriers and waterborne
vessels to be used or consumed in the operation of such common carriers
or waterborne vessels principally outside the City; and
(d)
The
storage or use of tangible personal property in the transportation
or transmission of persons, property, or communications, or in the
generation, transmission, or distribution of electricity, or in the
manufacture, transmission, or distribution of gas in intrastate, interstate,
or foreign commerce by public utilities which are regulated by the
Public Utilities Commission of the State.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
(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 of the State by any city and county, county, or city in the State, shall be exempt from the tax due under the provisions of this article.
(c)
There
shall be 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 shall be exempted from the use
tax.
(e)
There
shall be 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 the State, the United States, or
any foreign government.
(f)
In
addition to the exemptions set forth in Sections 6366 and 6366.1 of
said 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 the State, the United States,
or any foreign government shall be exempted from the use tax.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974, as amended
by § 2, Ord. 616, eff. December
13, 1983)
[1]
Operative on the operative date of any act of the Legislature
of the State which amends Section 7202 of the Revenue and Taxation
Code of the State or which repeals and reenacts said Section 7202
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 subsections (7) and (8) of subsection (i) of said
Section 7202 as said subsections read on October 1, 1983.
(a)
The provisions of Section 8-1.113 of this article shall become operative on January 1 of the year following the year in which the State Board of Equalization adopts an assessment ratio for State-assessed property, which ratio is identical to the ratio which is required for local assessments by the provisions of Section 401 of the Revenue and Taxation Code of the State, at which time the provisions of Section 8-1.112 of this article shall become inoperative.
(b)
In the event the provisions of Section 8-1.1113 of this article become operative, and the State Board of Equalization subsequently adopts an assessment ratio for State-assessed property, which ratio is higher than the ratio which is required for local assessments by the provisions of said Section 401 of the Revenue and Taxation Code, the provisions of Section 8-1.112 of this article shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time the provisions of Section 8-1.113 of this article shall be inoperative until the first day of the month following the month in which said Board again adopts an assessment ratio for State-assessed property, which ratio is identical to the ratio required for local assessments by the provisions of said Section 401, at which time the provisions of said Section 8-1.113 shall again become operative, and the provisions of said Section 8-1.112 shall become inoperative.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
All subsequent amendments of the Revenue and Taxation Code of the State, which amendments relate to the sales and use tax and which are not inconsistent with the provisions of Part 1.5 of Division 2 of said Revenue and Taxation Code, shall automatically become a part of this article.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
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 article or Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of any tax or any amount of tax required to be collected.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
Any violation of the provisions of this article shall be an infraction and shall be punishable as provided in Chapter 2 of Title 1 of this Code.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974, as amended
by Part 3, Ord. 508, eff. July 24, 1975)
If any provision of this article or the application thereof
to any person or circumstance is held invalid, the remainder of this
article and the application of such provision to other persons or
circumstances shall not be affected thereby.
(Part 1, Ord. 478, eff. December 27, 1973, operative January 1, 1974)
