This Article shall be known as the "Transactions and Use Tax Law of the County of Tulare".
The purpose of this Article is to raise revenues for the general purposes of the County.
There is hereby imposed, if approved by a majority of the qualified voters of Tulare County voting in the election to be held on June 6, 1995, a transactions and use tax within the incorporated and unincorporated areas of the County as hereinafter provided for the purpose of raising revenues for the general governmental purposes of the County. The net proceeds from the tax shall be deposited in the County general fund and used for the usual current expenses of the County.
(a)
(1)
A tax is hereby imposed effective October 1, 1995 upon every retailer for the privilege of selling tangible personal property at retail within the County of Tulare at the rate of 0.5% of the gross receipts of the sale of all tangible personal property sold at retail in the County of Tulare after that date.
(2)
For the purposes of this Article, all retail transactions 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 for the purpose of the transactions tax imposed by this Article shall be determined under rules and regulations prescribed and adopted by the California Board of Equalization.
(b)
(1)
Insofar as they relate to sales taxes and are not inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, except that the name of Tulare County as the taxing agency shall be substituted for that of the state where appropriate, and except that an additional transactor's permit shall not be required if a seller's permit has been or is issued to the transactor under section 6067, the provisions of Part 1, Division 2, of the Revenue and Taxation Code, are hereby adopted and incorporated in this Article by reference.
(2)
All amendments to Part 1, Division 2 (commencing with section 6001) of the Revenue and Taxation Code relating to sales tax, and not inconsistent with Part 1.6, Division 2, of the Revenue and Taxation Code, shall automatically become a part of this Article; however, no amendment shall operate so as to affect the rate of transactions tax imposed by this Article.
(3)
The amount subject to tax shall not include the amount of sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law, or the amount of any state-administered transactions or use tax.
(4)
Exempt from the tax are the gross receipts from the sale of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the County and directly and exclusively in the use of the aircraft as common carriers of persons or property under the authority of the laws of the State of California, the United States, or any foreign government.
(5)
Exempt from the tax are sales of property to be used outside the County which is shipped to a point outside the County, pursuant to a contract of sale, by delivery to that point by the retailer or his or her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For purposes of this subsection, "delivery" of vehicles subject to registration pursuant to Chapter 1 (commencing with section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with section 9840) of the Vehicle Code shall be satisfied by registration to an out-of-County address and by a declaration under penalty of perjury, signed by the buyer, stating that the address is, in fact, his or her principal place of residence. "Delivery" of commercial vehicles shall be satisfied by registration to a place of business out of the County and a declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.
(6)
Exempt from the tax is the sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Article. A lease of tangible personal property which is a continuing sale of that property is exempt from the tax for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this Article. For the purposes of this subsection, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not that right is exercised.
(a)
A tax is hereby imposed effective October 1, 1995 upon the storage, use, or other consumption in the County of Tulare of tangible personal property purchased from any retailer for storage, use, or other consumption in the County of Tulare, at the rate of 0.5% of the sales price of the property whose storage, use, or other consumption is subject to the tax after that date.
(b)
(1)
Insofar as they relate to use taxes and are not inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, except that the name of Tulare County as the taxing agency shall be substituted for that of the state where appropriate, and except that the name of Tulare County shall be substituted for the word "state" in the phrase "retailer engaged in business in this state in section 6203 and in the definition of that phrase, the provisions of Part 1, Division 2, of the Revenue and Taxation Code are hereby adopted and incorporated in this Article by reference.
(2)
All amendments to Part 1, Division 2 (commencing with section 6001), of the Revenue and Taxation Code relating to use tax, and not inconsistent with Part 1.6, Division 2, of the Revenue and Taxation Code, shall automatically become a part of this Article; however, no amendment shall operate so as to affect the rate of use tax imposed by this Article.
(3)
Except as provided in subsection (b)(4), a retailer engaged in business in the County shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the County or participates within the County in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the County or through any representative, agent, canvasser, solicitor, subsidiary, or person in the County under the authority of the retailer.
(4)
"A retailer engaged in business in the County" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the County.
(5)
The amount subject to tax shall not include the amount of sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law, or the amount of any state-administered transactions or use tax.
(6)
Any person subject to a use tax under this Article shall be entitled to a credit against that tax or any transactions tax, or to reimbursement for a transactions tax, paid to a district or retailer in a district imposing a transactions and use tax pursuant to Part 1.6, Division 2, of the Revenue and Taxation Code.
(7)
In addition to the exemptions provided in sections 6366 and 6366.1 of the Revenue and Taxation Code, the storage, use, or other consumption of tangible personal property, other than fuel or petroleum products, purchased by operators of aircraft, and used or consumed by the operators directly and exclusively in the use of the 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 of California, the United States, or any foreign government, is exempt from the use tax.
(8)
Exempt from the tax is the storage, use, or other consumption in the County of tangible personal property if the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Article. The possession of, or the exercise of any right or power over, tangible personal property under a lease which is a continuing purchase of the property is exempt from tax for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease entered into prior to the operative date of this Article. For purposes of this subsection, the storage, use, or other consumption of, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contact or lease upon notice, whether or not the right is exercised.
The County shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this Article.
(a)
Except as otherwise provided, the provisions of this Article shall be administered and enforced by the Tax Collector.
(b)
Subject to approval by the Board of Supervisors, the Tax Collector may adopt rules and regulations consistent with the provisions of this Article for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes imposed herein.
Any person violating any provision(s) of this Article shall be deemed guilty of a misdemeanor punishable in accordance with the provisions of section 125 of this Ordinance Code.
This Article shall remain in effect only until December 31, 1997, and as of that date is repealed, unless extended by a vote of the majority of the qualified voters of Tulare County voting at an election called by the Board of Supervisors prior to that date.
Notwithstanding the approval by a majority of the qualified voters of Tulare County in the election to be held on June 6, 1995, the taxes to be imposed by this Article may be reduced or repealed at any time by the Board of Supervisors.