Chapter 3.12
SALES AND USE TAX
Sections:
3.12.030 Operative date—Contract with state.
3.12.050 Sales tax—Place of sale.
3.12.060 Sales tax—Code adopted.
3.12.070 Sales tax—Substitutions.
3.12.080 Sales tax—Permit not required.
3.12.090 Exclusions and exemptions from sales and use taxes.
3.12.100 Penalty for violation.
3.12.130 Use tax—Substitutions.
3.12.010 Short title.
The ordinance codified in this chapter shall be known as the uniform local sales and use tax ordinance of the city. (Ord. 309 § 1, 1956)
3.12.020 Purpose.
The city council declares that the ordinance codified in this chapter 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 Part 1.5 of Division 2 of the Revenue and Taxation Code of the state;
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 one percent 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 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 California 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. 349 § 1, 1961; Ord. 309 § 2 (part), 1956)
3.12.030 Operative date—Contract with state.
The ordinance codified in this chapter shall become operative on April 1, 1956, and prior thereto the city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the sales and use tax ordinance codified in this chapter; provided, that if the city shall not have contracted with the State Board of Equalization, as above set forth, prior to April 1, 1956, the ordinance codified in 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 the ordinance codified in this chapter shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the county. (Ord. 309 § 3, 1956)
3.12.040 Sales tax—Imposed.
For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the city at the rate of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the city on or after the operative date of the ordinance codified in this chapter; provided that effective as of October 1, 1957, said rate of tax shall be reduced to ninety-five/one-hundredths of one percent. (Ord. 318 § 1 (part), 1957; Ord. 309 § 4(a)(1), 1956)
3.12.050 Sales tax—Place of sale.
For the purposes of the ordinance codified in 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 Board of Equalization. (Ord. 349 § 2, 1961; Ord. 309 § 4(a)(2), 1956)
3.12.060 Sales tax—Code adopted.
Except as in this chapter provided, 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 said Code, as amended and in force and effect on April 1, 1956, applicable to sales taxes are adopted and made a part of this section as though fully set forth herein. (Ord. 309 § 4(b)(1), 1956)
3.12.070 Sales tax—Substitutions.
Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code, the state is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this subdivision 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 these 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 gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the state under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code; 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 Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code as adopted. (Ord. 309 § 4(b)(2), 1956)
3.12.080 Sales tax—Permit not required.
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 reasons of this section. (Ord. 511 § 1, 1973: Ord. 309 § 4(b)(3), 1956)
3.12.090 Exclusions and exemptions from sales and use taxes.
A. The amount subject to either a sales or use 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 by any city and county, county or city in this State shall be exempt from the tax due under this chapter.
C. There are exempted from the computations of the amount of the sales tax 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 carrier of persons or property under the authority of the laws of this state, the United States, or any foreign government.
D. In addition to the exemptions provided in Section 6366 and 6366.1 of the Revenue and Taxation Code the storage, use or other consumption of tangible personal property purchased by operators of aircraft and use or consumed by such operators directly and exclusively in the use of such 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 is exempted from the use tax. (Ord. 96-4 § 5, 1996)
3.12.100 Penalty for violation.
Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable as prescribed in Section 1.16.015 of this code. (Ord. 96-4 § 6, 1996)
3.12.110 Use tax—Imposed.
An excise tax is 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 the ordinance codified in this chapter, for storage, use or other consumption in the city at the rate of one percent of the sales price of the property; provided that effective as of October 1, 1957, the rate of tax shall be reduced to ninety-five/one hundredths of one percent. The sales tax 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. 318 § 1 (part), 1957: Ord. 309 § 5(a), 1956)
3.12.120 Use tax—Code adopted.
Except as in this chapter provided, 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 said Code, as amended and in force and effect on April 1, 1956, applicable to use taxes are adopted and made a part of this section as though fully set forth herein. (Ord. 309 § 5(b)(1), 1956)
3.12.130 Use tax—Substitutions.
Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code of the state is named or referred to as the taxing agency, the name of the city shall be substituted therefor. Nothing in this section 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 the ordinance codified in 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 otherwise be exempt from this tax while such storage, use or other consumption remains 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 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 Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code as adopted, and the name of the city shall not be substituted for the word “State” in the phrase “retailer engaged in business in this State” in Section 6203 nor in the definition of that phrase in Section 6203. (Ord. 349 § 5, 1961: Ord. 309 § 5(b)(2), 1956)
3.12.160 Amendments to code.
All amendments to the Revenue and Taxation Code enacted subsequent to the effective date of the ordinance codified herein, which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this chapter. (Ord. 309 § 6, 1956)