Chapter 5.25 UNIFORM LOCAL SALES AND USE TAX

Chapter 5.25
UNIFORM LOCAL SALES AND USE TAX¹

Sections:

5.25.010 Title.

5.25.020 Purpose.

5.25.030 Definitions.

5.25.040 Contract with State Board of Equalization.

5.25.050 Sales tax imposed.

5.25.060 Use tax imposed.

5.25.070 Tax rate.

5.25.080 Determination of place of sale.

5.25.090 Adoption of state law.

5.25.100 Legal process against collection prohibited.

5.25.110 Seller’s permit.

5.25.120 Exclusions and exemptions.

5.25.010 Title.

This chapter may be cited as the uniform local sales and use tax regulations of the City of Pleasant Hill. (1991 code § 4-2.1)

5.25.020 Purpose.

The city council declares that this chapter is adopted to achieve the following purposes among others, and directs that its provisions 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 Part 1.5 of Division 2 of the Revenue and Taxation Code;

B. To adopt sales and use tax regulations which incorporate 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 Revenue and Taxation Code;

C. To adopt sales and use tax regulations which impose a tax and provide a measure that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable 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 sales and use tax regulations which can be administered in a manner that will, to the degree possible be 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. (1991 code § 4-2.2)

5.25.030 Definitions.

As used in this chapter:

Operative date means January 1, 1962. (1991 code § 4-2.3)

5.25.040 Contract with State Board of Equalization.

Before January 1, 1962, the 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 has not contracted with the State Board of Equalization before January 1, 1962, it shall nevertheless so contract and in such a case the operative date is the first day of the first calendar quarter following the execution of such a contract rather than the date stated in PHMC § 5.25.030. (1991 code § 4-2.4)

5.25.050 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 stated in PHMC § 5.25.070 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after January 1, 1962. (1991 code § 4-2.5)

5.25.060 Use tax imposed.

An excise tax is imposed on the storage, use or other consumption in this city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this city at the rate stated in PHMC § 5.25.070 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. (1991 code § 4-2.6)

5.25.070 Tax rate.

The rate of sales tax and use tax imposed by this section is 1.0%. (1991 code § 4-2.7)

5.25.080 Determination of place of sale.

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 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 shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. (1991 code § 4-2.8)

5.25.090 Adoption of state law.

A. By reference. Except as otherwise provided in this chapter, and except insofar as it is inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code, Part 1 of Division 2 of the Revenue and Taxation Code is adopted and made a part of this chapter as though fully set forth in it.

B. Amendments. All amendments of the Revenue and Taxation Code 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.

C. Limitations. In adopting Part 1 of Division 2 of the Revenue and Taxation Code, wherever the State of California is named or referred to as the taxing agency, the name of this city shall be substituted. The substitution, however, shall not be made when the word “state” is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury, or the Constitution of the State of California; the substitution shall not be made when the result of that substitution would require action to be taken by or against the State Board of Equalization in performing the functions incident to the administration or operation of this chapter; the substitution shall not be 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 sales, storage, use, or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage use, or other consumption remain subject to tax by the state under Part 1 of Division 2 of the Revenue and Taxation Code, or to impose this tax with respect to certain sales, 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; the substitution shall not be made in Revenue and Taxation Code sections 6701, 6702 (except in the last sentence), 6711, 6715, 6737, 6797, or 6828; and the substitution shall not be made for the word “state” in the phrase “retailer engaged in business in this state” in section 6203 or in the definition of that phrase in section 6203. (1991 code § 4-2.9)

5.25.100 Legal process against collection prohibited.

No injunction, writ of mandate, or other legal or equitable process shall issue in a suit, action, or proceeding in a court against the state or this city or against an officer of the state or this city to prevent or enjoin the collection under this chapter or Part 1.5 of Division 2 of the Revenue and Taxation Code of any tax or any amount of tax required to be collected. (1991 code § 4-2.10)

5.25.110 Seller’s permit.

If a seller’s permit has been issued to a retailer under Revenue and Taxation Code section 6068, an additional seller’s permit is not required by this chapter. (1991 code § 4-2.11)

5.25.120 Exclusions and exemptions.

A. General provisions.

1. The amount subject to tax shall not include 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 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 county or city in this state shall be exempt from the tax due under this chapter.

3. 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.

4. In addition to the exemptions provided in Revenue and Taxation Code sections 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.

B. Special provisions.

1. The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.

3. 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.

4. 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.

5. 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.

6. In addition to the exemptions provided in Revenue and Taxation Code sections 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.

C. Alternating operability.

1. Subsection A of this section shall be operative January 1, 1984.

2. Subsection B of this section shall be operative on the operative date of any amendment to Revenue and Taxation Code section 7202 or which repeals and reenacts Revenue and Taxation Code section 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 Revenue and Taxation Code sections 78202(i)(7) and (i)(8) as those sections read on October 1, 1983. (Ord. 531 §§ 1 – 4, 1983; 1991 code § 4-2.12)

Editor’s note: For statutory provisions regarding sales and use tax generally, see Revenue and Taxation Code sections 6001 and 7176.