CHAPTER 3.28
SALES AND USE TAX
SECTION:
3.28.030: Operative Date; Contract With State
3.28.070: Exclusions And Exemptions
3.28.080: Enjoining Collection Forbidden
3.28.090: Existing Sales And Use Tax
3.28.010 SHORT TITLE:
This chapter shall be known as the UNIFORM LOCAL SALES AND USE TAX ORDINANCE OF THE CITY OF GONZALES. (1972 Code § 3.08.010)
3.28.020 PURPOSE:
The city council declares that this chapter is adopted to achieve the following purposes, among others, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
A. To adopt a sales and use tax chapter which complies with the requirements and limitations contained in part 1.5 of division 2 of the California Revenue and Taxation Code.1
B. To adopt a sales and use tax chapter which incorporates provisions identical to those of the sales and use tax law of the state of California insofar as those provisions are not inconsistent with the requirements and limitations contained in part 1.5 of division 2 of the California Revenue and Taxation Code.
C. To adopt a sales and use tax chapter which imposes a one percent (1%) 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 chapter 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 California 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. (1972 Code § 3.08.020)
3.28.030 OPERATIVE DATE; CONTRACT WITH STATE:
This chapter shall become operative on July 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 this sales and use tax chapter; provided, that if the city shall not have contracted with the state board of equalization, as above set forth, prior to July 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 operative date of the uniform local sales and use tax ordinance of the county of Monterey. (1972 Code § 3.08.030)
3.28.040 SALES TAX:
A. Imposition: 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 (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the city on and after July 1, 1956. (1972 Code § 3.08.040)
B. Place Of Business: 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 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. (1972 Code § 3.08.050)
C. State Provisions Adopted: Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of part 1.5 of division 2 of the California Revenue and Taxation Code, all of the provisions of part 1 of division 2 of said code,2 as amended and in force and effect on July 1, 1956, applicable to sales taxes are adopted and made a part of this section as though fully set forth herein. (1972 Code § 3.08.060)
D. Substitution Of Name Of City: Wherever, and to the extent that, in part 1 of division 2 of the California Revenue and Taxation Code,3 the state of California is named and referred to as the taxing agency, the city of Gonzales shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the city of Gonzales 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 of California; 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 of California, 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 said California 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 California Revenue and Taxation Code as adopted. (1972 Code § 3.08.070)
E. Seller’s Permit: If a seller’s permit has been issued to a retailer under section 6067 of the California Revenue and Taxation Code, an additional seller’s permit shall not be required by reason of this subsection. (1972 Code § 3.08.080)
F. Exclusions From Gross Receipts: There shall be excluded from the gross receipts by which the tax is measured:
1. The amount of any sales or use tax imposed by the state of California upon a retailer or consumer;
2. 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. (1972 Code § 3.08.095)
3.28.050 USE TAX:
A. Imposition: 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 July 1, 1956, for storage, use or other consumption in the city at the rate of one percent (1%) of the sales price of the property. The sales price includes delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. (1972 Code § 3.08.100)
B. State Provisions Adopted: Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of part 1.5 of division 2 of the California 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 July 1, 1956, applicable to use taxes are adopted and made a part of this subsection as though fully set forth herein. (1972 Code § 3.08.110)
C. Substitution Of Name Of City: Wherever, and to the extent that, in part 1 of division 2 of the said California Revenue and Taxation Code, the state of California 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 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 of California; 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 of California, 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 said California 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 California 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. (1972 Code § 3.08.120)
D. Exemptions: There shall be exempt from the tax due under subsection A of this section:
1. The amount of any sales or use tax imposed by the state of California upon a retailer or consumer;
2. 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 part 1.5 of division 2 of the California Revenue and Taxation Code by any city and county, county, or city in this state;
3. In addition to the exemptions provided in sections 6366 and 6366.1 of the California 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 this state, the United States, or any foreign government. (1972 Code § 3.08.135)
3.28.060 AMENDMENTS:
All amendments of the California Revenue and Taxation Code enacted subsequent to June 19, 1956, which relate to the sales and use tax and which are not inconsistent with part 1.5 of division 2 of the California Revenue and Taxation Code shall automatically become a part of this chapter. (1972 Code § 3.08.140)
3.28.070 EXCLUSIONS AND EXEMPTIONS:
A. Sales Tax: In addition to the exclusions from the sales tax provided in subsection 3.28.040F of this chapter, there shall be excluded from the gross receipts by which the tax is measured 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.
B. Use Tax: In addition to the exclusions from the use tax provided in subsection 3.28.050D of this chapter, there shall be excluded from the tax due under subsection 3.28.050A of this chapter 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 in such vessels for commercial purposes.
C. Operative Date: This section shall be operative on the operative date of any act of the legislature of the state which amends or repeals and reenacts section 7202 of the California Revenue and Taxation Code 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 subdivisions (h)(7) and (h)(8) of section 7202 of the California Revenue and Taxation Code as those subdivisions read on October 1, 1983. (1972 Code § 3.08.145)
3.28.080 ENJOINING COLLECTION FORBIDDEN:
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceedings 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 chapter, or part 1.5 of division 2 of the California Revenue and Taxation Code, of any tax or any amount of tax required to be collected. (1972 Code § 3.08.150)
3.28.090 EXISTING SALES AND USE TAX:
On July 1, 1956, the provisions of existing sales and use tax ordinances and amendments thereto 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 however, that if for any reason it is determined that the city of Gonzales is without power to adopt this chapter, 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 chapter, the provisions of existing sales and use tax ordinances and amendments thereto shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one percent (1%) continuously from and after July 1, 1956. 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 chapter, the provisions of existing sales and use tax ordinances and amendments thereto shall again be in full force and effect at the rate of one percent (1%). Nothing in this chapter shall be construed as relieving any person of the obligation to pay to the city of Gonzales any sales or use tax accrued and owing by reason of existing sales and use tax ordinances and amendments thereto in force and effect prior to and including June 30, 1956. (1972 Code § 3.08.160)
Rev. & T.C. § 7200 et seq.
Rev. & T.C. § 6001 et seq.
Rev. & T.C. § 6700 et seq.