[1961 Code, § 20.2; Ord. 263]
This subchapter shall be known as the “Uniform Local Sales and Use Tax Law” of the city.
[1961 Code, § 20.3; Ord. 263; Ord. 351]
The City Council hereby declares that this subchapter 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 Cal. Rev. & Tax. Code div. 2, part 1.5.
(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 Cal. Rev. & Tax. Code div. 2, part 1.5.
(C) 
To adopt sales and use tax regulations which impose a 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 div. 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 subchapter.
[1961 Code, § 20.4; Ord. 263]
This subchapter shall become operative on July 1, 1957 and prior thereto the city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this subchapter; provided, if the city shall not have contracted with the State Board of Equalization, as above set forth, this subchapter 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, this subchapter shall not become operative prior to the operative date of the uniform local sales and use tax ordinance of the county.
[1961 Code, § 20.5; Ord. 363; Ord. 351; Ord. 599; Ord. 660; Ord. 883; Ord. 1036]
(A) 
(1) 
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon every retailer in the city at the rate of 1% or less of the gross receipts of the retailer from the sale of all tangible personal property sold by that person at retail in the city and a use tax of 1% or less of purchases prices on the storage, use or other consumption of tangible personal property purchased from a retailer for storage, use or consumption in the city.
(2) 
For the purposes of this subchapter, 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 the retailer's agent to an out-of-state destination or to common carrier for delivery to an out-of-state destination. The gross receipts from these sales shall include delivery charges, when those 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 Board of Equalization.
(B) 
(1) 
Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Cal. Rev. & Tax. Code div. 2, part 1.5, all of the provisions of Cal. Rev. & Tax. Code div. 2, part 1, as amended and in force, and effect on the operative date of this subchapter, applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein.
(2) 
Where, and to the extent that, in Cal. Rev. & Tax. Code §§ 1001 et seq., insofar as they relate to sales and use taxes, the state is named or referred to as the taxing agency, the name of the city as the taxing agency shall be substituted for that of the state (but the name of the city shall not be substituted for the word “state” in the phrase, “retailer engaged in business in the state” in Cal. Rev. & Tax. Code § 6203 nor in the definition of that phrase in Cal. Rev. & Tax. Code § 62) and an additional seller's permit shall not be required if one has been or is issued to the seller under Cal. Rev. & Tax. Code § 56067.
(3) 
If a seller's permit has been issued to a retailer under Cal. Rev. & Tax. Code § 6067, 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) 
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 user of that aircraft as common carriers of persons or property under the authority of the laws of this state, the United States or any foreign government.
[1961 Code, § 20.6; Ord. 883; Ord. 263; Ord. 351; Ord. 660; Ord. 1036]
(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 on or after the operative date of this subchapter, for storage, use or other consumption in the city at the rate of 0.9% of the sales prices of the property. The sales price shall include delivery charges when those 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 div. 2, part 1.5, all of the provisions Cal. Rev. & Tax. Code div. 2, part 1, as amended and in force and effect on the operative date of this subchapter, 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 §§ 1001 et seq., insofar as they relate to sales and use taxes, the state is named or referred to as the taxing agency shall be substituted for that of the state (but the name of the city shall not be substituted for the word, “state” in the phrase, “Retailer engaged in business in the state” in Cal. Rev. & Tax. Code § 6203 nor in the definition of that phrase in Cal. Rev. & Tax. Code § 62) and an additional seller's permit shall not be required if one has been or is issued to the seller under Cal. Rev. & Tax. Code § 56067.
(3) 
There shall be exempt from the tax due under this section:
(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 has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Cal. Rev. & Tax. Code div. 2, part 1.5 by any city and county, county or city in this state.
(c) 
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 those operators directly and exclusively in the use of the aircraft as common carriers or 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.
[1961 Code, § 20.8; Ord. 263]
No injunction or write 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 subchapter, or Cal. Rev. & Tax. Code div. 2, part 1.5, of any tax or any amount of tax required to be collected.
[1961 Code, § 20.9; Ord. 263]
At the time this subchapter goes into operation, the provisions of Ord. 166 (existing city sale and use tax ordinance) shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed; provided, if for any reason it is determined that the city is without power to adopt this subchapter, or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this subchapter, the provisions of Ord. 166 (existing city sales and use tax ordinance) shall not be deemed to have been suspended but shall be deemed to have been in full force and effect at the rate of 1% continuously from and after the operative date of this subchapter. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this subchapter, the provisions of Ordinance 166 (existing city sales and use tax ordinance) shall again be in full force and effect at the rate of 1%. Nothing in this subchapter shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing by reasons of the provisions of Ord. 166 in force and effect prior to the operative date of this subchapter.