The City Council hereby declares that these regulations are 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 sales and use tax regulations which comply with the requirements and limitations contained in Cal. Rev. & Tax. Code Division 2, Part 1.5;
B. 
To adopt sales and use tax regulations which incorporate 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 Cal. Rev. & Tax. Code Division 2, Part 1.5;
C. 
To adopt sales and use tax regulations which impose a nine-tenths of one percent (0.9%) tax and provide a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practical 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 sales and use tax regulations which can be administered in a manner that will, to the degree possible consistent with the provisions of Cal. Rev. & Tax. Code Division 2, Part 1.5, 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. 12-004)
This chapter shall become operative on October 1, 1956, and prior thereto this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this chapter; provided, that if this City shall not have contracted with the State Board of Equalization, as above set forth, prior to October 1, 1956, this chapter shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the City and by the State Board of Equalization; provided further, that this chapter shall not become operative prior to the operation date of the uniform local sales and use tax ordinance of the County of Solano.
(Ord. 12-004)
A. 
1. 
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the City at the rate of one percent (1%) of the gross receipts of the retailer from the sales of all tangible personal property sold at retail in the City.
2. 
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 (1) 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 Board of Equalization.
B. 
1. 
Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Cal. Rev. & Tax. Code Division 2, Part 1.5, all of the provisions of Cal. Rev. & Tax. Code Division 2, Part 1, as amended and in force and effect on October 1, 1956, applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein.
2. 
Wherever, and to the extent that, in Cal. Rev. & Tax. Code Division 2, Part 1, the State of California is named or referred to as the taxing agency, the City of Dixon shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the City for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State; nor shall the name of the City be substituted for that of the State in any section 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; and neither shall the substitution be deemed to have been made in those sections, including but not necessarily limited to sections referring to the exterior boundaries of the State, where the result with respect to certain gross receipts which would not otherwise be exempt from this tax while the gross receipts remain subject to tax by the State under the provisions of Cal. Rev. & Tax. Code Division 2, Part 1; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the State under the provisions of that code; and, in addition, the name of the City shall not be substituted for that of the State in Cal. Rev. & Tax. Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 as adopted.
3. 
If a seller's permit has been issued to a retailer under Cal. Rev. & Tax. Code § 6068, an additional seller's permit shall not be required by reason of this section.
4. 
There shall be excluded from the gross receipts by which the tax is measured:
a. 
The amount of any sales or use tax imposed by the State upon a retailer or consumer.
b. 
Receipts from sales to operators of common carrier and waterborne vessels of property to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this City.
(Ord. 12-004)
A. 
An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer for storage, use or other consumption in the City at the rate of one percent (1%) of the sale 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.
B. 
1. 
Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Cal. Rev. & Tax. Code Division 2, Part 1.5, all of the provisions of Cal. Rev. & Tax. Code Division 2, Part 1, as amended and in force and effect on October 1, 1956, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth herein.
2. 
Wherever, and to the extent that, in Cal. Rev. & Tax. Code Division 2, Part 1 the State is named or referred to as the taxing agency, the name of this City shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of this City for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State; nor shall the name of the City be substituted for that of the State in any section 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, if performing the functions incident to the administration or operation of this chapter; and neither shall the substitution be deemed to have been 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 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; and in addition, the name of the City shall not be substituted for that of the State in Cal. Rev. & Tax. Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 as adopted, and the name of the City shall not be substituted for the word "State" in Cal. Rev. & Tax. Code § 6203 nor in the definition of that phrase in Cal. Rev. & Tax. Code § 6203.
3. 
Exclusions and Exemptions.
a. 
The amount subject to tax shall not include any sales or use tax imposed by the State of California 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 Cal. Rev. & Tax. Code Division 2, Part 1.5 by any city and county, county, or city in this State, shall be exempt from the tax.
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 Cal. Rev. & Tax. Code §§ 6366 and 6366.1, 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 this State, the United States, or any foreign government is exempted from the use tax.
g. 
This section shall be operative on the operative date of any act of the Legislature of the State of California which amends Cal. Rev. & Tax. Code § 7202 or which repeals and reenacts Cal. Rev. & Tax. Code § 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 Cal. Rev. & Tax. Code §§ 7202(i)(7) and (i)(8) as those subsections read on October 1, 1983.
(Ord. 12-004)
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 Cal. Rev. & Tax. Code Division 2, Part 1.5, of any tax or any amount of tax required to be collected.
(Ord. 12-004)