CHAPTER 5. FINANCE

ARTICLE 1. UNIFORM SALES AND USE TAX

1-05-1000 DECLARATION OF PURPOSE:

The Board of Supervisors of the County of Tulare hereby declares that this Article 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 of California.

(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 of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the said Revenue and Taxation Code.

(c)    To adopt a sales and use tax ordinance which imposes a one and one quarter percent (1 1/4%) tax and provides a measure therefore 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 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 said Revenue and Taxation Code, minimize the cost of collecting county 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 Article.

1-05-1005 CONTRACT WITH STATE BOARD OF EQUALIZATION:

The County shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this Article.

1-05-1010 IMPOSITION OF SALES TAX:

(a)    (1)    For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the County 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 County of Tulare to and including June 30, 1972, and at the rate of one and one quarter percent (1 1/4%) thereafter.

(2)    For the purposes of this Article, 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 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.

(b)    (1)    Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California, all of the provisions of Part I of Division 2 of said Code, as amended and in force and effect on April 1, 1956, applicable to sales 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 Part 1 of Division 2 of the Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the County of Tulare shall be substituted therefore. Nothing in this subdivision shall be deemed to require the substitution of the name of the County of Tulare for the word "State" when that word is used as part of the title of the State Controller, 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 County 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 County 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 Article; 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 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 said provisions of that Code; and, in addition, the name of the County 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.

(3)    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 reason of this section.

(4)    During those periods when this paragraph is operative, in accordance with the provisions of section 1-05-1040 of this Article, there shall be excluded from the gross receipts by which the tax is measured:

(i)    The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

(ii)    Eighty percent (80%) of the gross receipts from the sale of property to operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this County.

(5)    During those periods when this paragraph is operative, in accordance with the provisions of section 1-05-1040 of this Article, there shall be excluded from the gross receipts by which the tax is measured:

(i)    The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

(ii)    Eighty percent (80%) of the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the County in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.

(iii)    Eighty percent (80%) of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the County 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.

1-05-1015 IMPOSITION OF USE TAX:

(a)    An excise tax is hereby imposed on 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 at the rate of one percent (1%) of the sales price of the property to and including June 30, 1972, and at the rate of one and one quarter percent (1 1/4%) thereafter. The sales price shall include delivery charges when such 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 Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California, 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 hereby adopted and made a part of this section as though fully set forth herein.

(2)    Wherever, and to the extent that, in Part 1 of Division 2 of the said Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the name of this County shall be substituted therefore. Nothing in this subdivision shall be deemed to require the substitution of the name of this County 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 County 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 County 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 Article; 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 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 said provisions of that Code; and in addition, the name of the County 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 County 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.

(3)    During those periods when this paragraph is operative, in accordance with the provisions of section 1-05-1040 of this Article, there shall be exempt from the tax due under this section:

(i)    The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

(ii)    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 Revenue and Taxation Code by any city and county, county, or city in this State.

(iii)    Provided, however, that the storage or use of tangible personal property in the transportation or transmission of persons, property, or communications or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, inter-state or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California shall be exempt from eighty percent (80%) of the tax due under this section.

(4)    During those periods when this paragraph is operative, in accordance with the provisions of section 1-05-1040 of this Article, there shall be exempt from the tax due under this section:

(i)    The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

(ii)    The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales 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 Article.

(iii)    Provided, however, that 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 is exempted from eighty percent (80%) of the tax.

(iv)    And provided that 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 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 exempt from eighty percent (80%) of the tax.

1-05-1020 CREDIT FOR CITY SALES AND USE TAX PAID:

During those periods when this section is operative, in accordance with the provisions of section 1-05-1040 of this Article, any person subject to a sales and use tax or required to collect a use tax under this Article shall be entitled to credit against the payment of taxes due under this Article the amount of sales and use tax due any city in this County; provided, that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivisions (1) to (8), inclusive, of subsection (h) of section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that Code.

1-05-1025 SAME: ALTERNATE PROVISION ON CREDITS:

During those periods when this section is operative, in accordance with the provisions of section 1-05-1040 of this Article, any person subject to a sales or use tax or required to collect a use tax under this Article shall be entitled to credit against the payment of taxes due under this Article the amount of sales and use tax due any city in this County; provided, that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivisions (1) to (10), inclusive, of subsection (I) of section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that Code.

1-05-1030 LEGAL PROCEEDINGS:

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or this County or against any officer of the State or this County to prevent or enjoin the collection under this Article 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.

1-05-1035 ADOPTION OF REVENUE AND TAXATION CODE:

All amendments of the Revenue and Taxation Code enacted subsequent to April 1, 1956, 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 Article.

1-05-1040 OPERATIVE DATES OF CERTAIN ALTERNATE PROVISIONS:

(a)    Paragraph (5) of subsection (b) of section 1-05-1010, paragraph (4) of subsection (b) of section 1-05-1015, and section 1-05-1025 of this Article shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio for State assessed property which is identical to the ratio which is required for local assessments by section 401 of the Revenue and Taxation Code, at which time paragraph (4) of subsection (b) of section 1-05-1010, paragraph (3) of subsection (b) of section 1-05-1015, and section 1-05-1020 of this Article shall become inoperative.

(b)    In the event that paragraph (5) of subsection (b) of 1-05-1010, paragraph (4) of subsection (b) of section 1-05-1015, and section 1-05-1025 of this Article become operative and the State Board of Equalization subsequently adopts an assessment ratio for State-assessed property which is higher than the ratio which is required for local assessments by section 401 of the Revenue and Taxation Code, paragraph (4) of subsection (b) of section 1-05-1010, paragraph (3) of subsection (b) of section 1-05-1015, and 1-05-1020 of this Article shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time paragraph (5) of subsection (b) of section 1-05-1010, paragraph (4) of subsection (b) of section 1-05-1015, and section 1-05-1025 of this Article shall be inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for State assessed property which is identical to the ratio required for local assessments by section 401 of the Revenue and Taxation Code at which time paragraph (5) of subsection (b) of section 1-05-1010, paragraph (4) of subsection (b) of section 1-05-1015 and section 1-05-1025 of this Article shall again become operative and paragraph (4) of subsection (b) of section 1-05-1010, paragraph (3) of subsection (b) of section 1-05-1015, and 1-05-1020 of this Article shall become inoperative.

1-05-1045 TERMINATION FOR FAILURE TO COMPLY WITH STATE LAW:

This Article may be made inoperative not less than sixty (60) days, but not earlier than the first day of the calendar quarter, following the County’s lack of compliance with Article II (commencing with section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code.

1-05-1050 EFFECT OF INCREASE IN CITY SALES AND USE TAX:

This Article shall become inoperative on the first day of the first calendar quarter which commences more than sixty (60) days following the date upon which any city within the County increases the rate of its sales tax above the rate of ninety five hundredths (.95) of one percent (1%) of the gross receipts or increases its use tax above the same rate of the sales price.

1-05-1055 VIOLATIONS: MISDEMEANOR:

Any person violating any of the provisions of this Article shall be deemed guilty of a misdemeanor and shall be punishable in accordance with the provisions of section 125 of this Ordinance Code.

ARTICLE 2. TREASURY OVERSIGHT COMMITTEE

1-05-1070 ESTABLISHMENT OF TREASURY OVERSIGHT COMMITTEE:

(a)    As authorized by section 27131 of the Government Code, there is hereby established in the County of Tulare a County Treasury Oversight Committee. The committee shall consist of seven (7) members appointed from the following:

(1)    The Auditor-Controller/Treasurer-Tax Collector.

(2)    A representative appointed by the Board of Supervisors.

(3)    The County Superintendent of Schools or his or her designee.

(4)    A representative selected by a majority of the presiding officers of the governing bodies of the school districts and community college districts in the County.

(5)    A representative selected by a majority of the presiding officers of the legislative bodies of the special districts in the County that are required or authorized to deposit funds in the County Treasury.

(6)    Two (2) members of the public with expertise in, or an academic background in, public finance.

(b)    Members shall be nominated by the Auditor-Controller/Treasurer-Tax Collector and confirmed by the Board of Supervisors. Any County officer who is a member of the committee may designate his or her assistant, or any deputy with experience in cash management, public finance or investment, to represent such officer at any meeting of the committee.

(Added by Ord. No. 3156, effective 4-19-96; amended by Ord. No. 3249, effective 1-18-01; amended by Ord. No. 3459, effective 5-1-14)

1-05-1071 RESTRICTIONS ON COMMITTEE MEMBERS:

(a)    A member of the committee may not be employed by an entity that has contributed to an election campaign of the Treasurer/Tax Collector or a member of the Board of Supervisors in the previous three (3) years.

(b)    A member of the committee may not directly or indirectly raise money for the Treasurer/Tax Collector or a member of the Board of Supervisors while a member of the committee.

(c)    A member of the committee may not secure employment with bond underwriters, bond counsel, security brokerages or dealers, or with financial services firms for three (3) years after leaving the committee.

(Added by Ord. No. 3156, effective 4-19-96)

1-05-1072 DUTIES OF THE COMMITTEE:

(a)    The committee shall meet regularly at such times and places as are convenient for its members. All meetings shall be open to the public and shall be subject to the Ralph M. Brown Act (Chapter 9, commencing with section 54950, of Part 1 of Division 2 of Title 5 of the Government Code).

(b)    The committee shall review and monitor the investment policy prepared annually by the Treasurer/Tax Collector.

(c)    The committee shall review any investment report provided by the Treasurer/Tax Collector as required by the Board of Supervisors.

(d)    The committee shall cause an annual audit to be conducted to determine the County Treasury’s compliance with Article 6 (commencing with section 27130) of Chapter 5 of Part 3 of Division 2 of Title 3 of the Government Code. The audit may include issues relating to the structure of the investment portfolio and risk.

(e)    Nothing in this section shall be construed to allow the County Treasury Oversight Committee to direct individual investment decisions, select individual investment advisors, brokers, or dealers, or impinge on the day-to-day operations of the County Treasury.

(Added by Ord. No. 3156, effective 4-19-96)

1-05-1073 COSTS OF COMPLIANCE:

The costs of complying with this Article shall be County charges and may be included with those charges enumerated under section 27013 of the Government Code.

(Added by Ord. No. 3156, effective 4-19-96)

ARTICLE 3. CHARGES FOR SERVICES, PRODUCTS OR ENFORCEMENT PRACTICES

1-05-1105 CHARGES FOR SERVICES, PRODUCTS, OR ENFORCEMENT PRACTICES:

Except as is otherwise provided by County Ordinance, or any other provision of law, the County will impose charges or fees in accordance with this Article for services rendered, products provided or for enforcing regulations.

1-05-1110 SAME: PROCESSING FEES: FINGERPRINTING FEES:

The County Sheriff’s Department shall collect the fees for providing fingerprinting services and/or processing applications in accordance with the following schedule:

 

SERVICE	FEE
Non-certified School Employees (fingerprinting)	$2.00
Application to examine local summary of criminal history	5.00
Renewal application for Concealed Weapon Permit	3.00
All other fingerprinting services
(first card)	7.00
(each additional card)	3.00

ARTICLE 5. CRIMINAL JUSTICE ADMINISTRATIVE FEES

1-05-1160 PURPOSE AND AUTHORITY:

This Article implements in Tulare County the provisions of Government Code section 29550 et seq., which provide for criminal justice administrative fees.

(Amended by Ord. No. 3400, effective 1-7-10)

1-05-1165 FEE IMPOSED:

(a)    Pursuant to Government Code section 29552, the County applies to the State each year to receive funding for criminal justice detention facilities. Pursuant to Government Code sections 29551 and 29552, the Board of Supervisors has established a Local Detention Facility Revenue Account on behalf of the Sheriff to receive any funding provided by the State. The funds in the Local Detention Facility Revenue Account shall be used exclusively for the purposes provided in those statutes.

(b)    In every year in which at least thirty-five million dollars ($35,000,000) is appropriated statewide by the State for the purposes of Government Code section 29552, the County shall not collect any fees described in this Article. In any fiscal year in which the appropriation for the purposes of Government Code section 29552 is less than thirty-five million dollars ($35,000,000), the County may collect the fees described in this Article, up to the rate specified in this Article, in proportion to the amount that the amount appropriated is less than thirty-five million dollars ($35,000,000).

(c)    To the extent that fees are authorized as set forth above, there is hereby imposed upon every city, special district, school district, community college district, college, or university a fee as provided in this Article, or pursuant to agreement with any city, special district, school district, community college district, college, or university as provided in this Article, for reimbursement of county expenses incurred with respect to the booking or other processing at any county jail of every person arrested by an employee of such city, special district, school district, community college district, college, or university, where the arrested person is brought to such county jail facility for booking or detention as provided in Government Code section 29550.

(d)    The base amount of such fee shall be Sixty-Eight Dollars and Eighty-One Cents ($68.81), as of June 30, 2006. This fee shall be increased on July 1, 2006, and on every July 1 thereafter (the "Adjustment Dates"), by the California Consumer Price Index as reported by the Department of Finance plus one percent (1.0%), compounded annually.

(e)    Such fee shall be payable on account of every booking or processing of a person at a Tulare County jail except as otherwise provided by this Article or Government Code section 29550.

(f)    For purposes of this Article, the term "county jail" means and includes every adult detention facility operated by the County of Tulare.

(Amended by Ord. No. 3256, effective 05-22-01; amended by Ord. No. 3400, effective 1-7-10)

1-05-1170 SHERIFF’S DEPARTMENT REPORT:

(Amended by Ord. No. 3256, effective 05-22-01)

Repealed by Ord. No. 3400.

1-05-1175 PUBLIC HEARING:

(Amended by Ord. No. 3256, effective 05-22-01)

Repealed by Ord. No. 3400.

1-05-1180 FINDINGS ON OBJECTIONS:

(Amended by Ord. No. 3256, effective 05-22-01)

Repealed by Ord. No. 3400.

1-05-1185 FEE DETERMINATION:

(Amended by Ord. No. 3256, effective 05-22-01)

Repealed by Ord. No. 3400.

1-05-1190 COLLECTION OF BOOKING FEES:

(a)    The Sheriff’s Department shall submit a quarterly invoice to every city, special district, school district, community college district, college, or university, for the criminal justice administrative fees owed by such entity for the prior quarter and for fees not invoiced for previous quarters.

(b)    Any invoice for criminal justice administrative fees which remains unpaid in whole or in part after thirty (30) days shall bear interest at the legal rate per annum established pursuant to section 685.010 of the Code of Civil Procedure on the unpaid balance thereof.

(Amended by Ord. No. 3400, effective 1-7-10)

1-05-1195 EXCEPTIONS AND DISPUTES:

(a)    To promote effective law enforcement, exceptions to the fee assessment are as follows:

(1)    Multi-Agency Arrest: Arrests made by joint task forces and/or other multi-agency groups, where the County of Tulare is an active participant, will not be subject to a booking fee. In connection with arrests made by a joint task force or multi-agency group where the County of Tulare is not a participating member, the transaction will be billed to the agency whose employee places the arrested person in the custody of jail officials. If that agency is a non-billable entity, an entity not listed in section 1-05-1165(a), the transaction will be billed to a listed local agency involved in the arrest. It will be the responsibility of the arresting agencies to establish among themselves a mechanism for sharing such costs in an appropriate manner.

(2)    In-Custody Arrests: No fee will be assessed to agencies who place additional or alternative charges on persons who are in custody in a County facility at the time.

(3)    Warrants: A booking fee will be assessed on an arrest made pursuant to a warrant only when the warrant was issued on behalf of the arresting agency. Agencies will not be billed for arrests on warrants issued on behalf of a County law enforcement agency or any other local or State agency.

(b)    Disputes as to whether a particular type of booking is subject to the established fees or falls within the exceptions shall be initially determined by the Sheriff. If the Sheriff’s decision does not satisfactorily resolve the dispute, the dispute may be decided by the County Administrative Officer. If the County Administrative Officer does not satisfactorily resolve the dispute, the matter may be appealed to the Board of Supervisors pursuant to section 165 of this Code. The decision of the Board of Supervisors shall be final.

(Amended by Ord. No. 3559, effective 6-20-19)

ARTICLE 7. LOST WARRANTS

1-05-1245 TIME FOR CONSIDERING WARRANT TO BE LOST:

Pursuant to the provisions of section 29853 of the Government Code of the State of California, the Board of Supervisors hereby determines that if a County warrant has been mailed and has not been received by the addressee within ten (10) days after the date of mailing, such warrant shall be considered to be lost.

ARTICLE 9. REVOLVING FUNDS

1-05-1295 REVOLVING FUNDS:

Pursuant to the provisions of section 29321.1 of the Government Code of the State of California, the County Auditor is hereby authorized to establish, increase, reduce and discontinue revolving funds for officers of the County in accordance with section 29320 et seq. of said Government Code. The County Auditor shall not establish a revolving fund in an amount in excess of Five Hundred Dollars ($500), or increase an existing revolving fund so that it exceeds said amount, without first advising the Board of Supervisors of the proposed action and securing the approval of the Board of Supervisors.

ARTICLE 11. TRANSIENT OCCUPANCY TAX

1-05-1345 TITLE:

This Article shall be known as the Transient Occupancy Tax Law of the County of Tulare.

1-05-1350 LEGISLATIVE AUTHORITY:

This Article is adopted pursuant to the authority set forth in sections 7280-7283.51 of the Revenue and Taxation Code of the State of California.

(Amended by Ord. No. 3368, effective 10-9-08)

1-05-1355 DEFINITIONS:

Except where the context otherwise requires, the following definitions shall govern the construction of this Article:

(a)    "Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, or other similar structure or portion thereof. "Hotel" also includes a mobile home, as defined in section 18008 of the Health and Safety Code of the State of California, which is located outside a mobile home park when the tenant is not an employee of the owner or operator of the mobile home. "Hotel" does not include a hospital room, medical clinic, convalescent home or home for the aged.

(b)    "Occasionally and incidentally" means a period fewer than fifteen (15) days total during the calendar year. For the purpose of counting days in this subdivision, any day for which any rent is charged by the operator shall be deemed a full day.

(c)    "Occupancy" means the use or possession, or the right to the use or possession, of any room or rooms or portion thereof, in any hotel or short-term residential rental for dwelling, lodging or sleeping purposes for any period of time. "Any Period of Time" means any length of time, including hourly, partial day, and full day occupancy. "Occupancy" also includes the use or possession, or right to use or possess, of any room or rooms or portion thereof, which may be used for dwelling, lodging, or sleeping purposes, even if the room is only rented for hourly or partial day occupancy associated with an event including but not limited to a conference, banquet, or wedding.

(d)    "Operator" means the person who is the proprietor of the hotel or short-term residential rental, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. The owner or proprietor who is primarily responsible for operation of the hotel or short-term residential rental shall be deemed to be the principal operator. If the principal operator performs or assigns its functions, in whole or in part, through a managing agent, a booking agent, a room seller or room reseller, or any other agent or contractor, including but not limited to online room sellers, online room resellers, and online travel agents, of any type or character other than an employee, those persons shall be deemed to be secondary operators.

A secondary operator shall be deemed an operator for purposes of this article and shall have the same duties and liabilities as the principal operator, including but not limited to the collection and remittance of the full amount of the tax owed under the provisions of this article to the County. A secondary operator may satisfy its obligations under the provisions of this article by submitting the full amount of tax due under this article, with credit for any taxes remitted to any other operator, either directly to the Tax Collector or through the principal operator. The principal operator may satisfy any potential liability it may have for taxes owed by a secondary operator by entering into a legally binding agreement with that secondary operator to remit the portion of the tax owed by the secondary operator directly to the County. Upon request, the principal operator shall provide the Tax Collector with copies of any such agreements.

Compliance with the provisions of this article by either the principal operator or the secondary operator shall be deemed compliance by both and no provision of this article shall be deemed to require the payment and/or remittance of any amount other than the full amount of the tax owed by the transient.

(e)    "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.

(f)    "Rent" means the consideration charged, whether or not received, for the occupancy of space in a hotel or short-term residential rental valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom.

(g)    "Short-term residential rental" means a private home, vacation cabin or similar facility or portion thereof which is rented by a person who is regularly engaged in the business of renting such facilities, even if the person does so in conjunction with his or her own use thereof.

(h)    "Tax Collector" means the Auditor-Controller/Treasurer-Tax Collector of the County of Tulare.

(i)    "Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty (30) consecutive calendar days or less. For the purpose of counting consecutive days, each day for which full rent is charged by the operator shall be deemed a full day.

(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10; amended by Ord. No. 3523, effective 3-1-18)

1-05-1357 OFFERS TO RENT:

When a person shall by use of signs, circulars, cards, telephone listings, advertisements, Internet listings, or by any other method holds out or represents that he or she is offering to rent out a room or rooms in the unincorporated area of Tulare County on a transient basis, or when any person holds an active license or certificate issued by a governmental agency indicating that he or she is so offering, these facts shall be considered prima facie evidence that the person is engaged in the hotel or short-term residential rental business in the unincorporated area of the County.

(Added by Ord. No. 3523, effective 3-1-18)

1-05-1360 AMOUNT OF TAX: PAYMENT BY TRANSIENT:

For the privilege of occupancy in any hotel or short-term residential rental, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the operator, who is mandated to deliver such tax to the County as provided in this Article. The transient shall pay the tax to the operator of the hotel or short-term residential rental at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due when the transient ceases to occupy space in the hotel or short-term residential rental.

(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3523, effective 3-1-18)

1-05-1365 EXEMPTIONS:

No tax shall be imposed upon the following persons and occupancies:

(a)    Any person as to whom, or any occupancy as to which, it is beyond the power of the County to impose the tax herein provided.

(b)    Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.

(c)    Any occupancy, by one or more occupants, for which the total rent paid by the occupants is less than Two Dollars ($2.00) a day.

(d)    Any person in the performance of official duties as an officer or employee of a city, county, state or federal government.

(e)    Any person in the performance of official duties as a member of an organization having qualification as a bona fide nonprofit entity exempt from taxation under Section 501(c)(3) of the Internal Revenue Code.

No exemption shall be granted under subsections (a) or (b) of this section unless a claim of exemption on the form prescribed by the Tax Collector is executed by the transient under penalty of perjury and filed with the operator at the time rent is collected.

(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10)

1-05-1370 REFUNDS: WAIVER:

If a person exercises occupancy or is entitled to occupancy for a period longer than thirty (30) consecutive days, thus removing such person from the definition of transient, then the operator shall refund to such person immediately the total amount of the tax previously collected by the operator from such person during the initial thirty (30) consecutive days of occupancy under section 1-05-1375 of this Article.

1-05-1375 DUTIES OF OPERATOR:

Each operator shall collect the tax imposed by this Article to the same extent, and at the same time, as the rent is collected from every transient. Failure of the operator to impose or collect the tax shall not relieve the operator from the obligation to remit to the Tax Collector the tax due under this Article. The operator shall provide to each transient a receipt for payment of the tax and the amount of tax shall be separately stated from the amount of the rent charged. It shall be unlawful for any person to advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded, except in the manner provided in this Article.

(Amended by Ord. No. 3368, effective 10-9-08)

1-05-1380 REGISTRATION OF OPERATORS:

Every person engaging or about to engage in business as an operator of a hotel or short-term residential rental in the unincorporated area of Tulare County shall register with the Tax Collector on a form which may be obtained at the Office of the Tax Collector or on the Tulare County Tax Collector’s website. Persons engaged in such business must so register not later than January 1, 1965, or within thirty (30) days after commencing business, whichever is later, but such privilege of registration after the date of imposition of such tax shall not relieve any person from the obligation of collection and remittance of tax on and after the date of imposition thereof, regardless of registration. Such registration form shall set forth the name under which such person transacts or intends to transact business, the location of his or her place or places of business and such other information to facilitate the collection of the tax as the Tax Collector may require. The registration form shall be signed by the owner if a natural person, by a member or partner in case of an association or partnership, and by an executive officer or some person specifically authorized by the corporation to sign the registration form in the case of a corporation. The Tax Collector shall, within ten (10) days after receiving such registration form, issue without charge a certificate of authority to each registrant to collect the tax from transients, together with a duplicate thereof for each additional place of business of such registrant. Such certificates shall be nonassignable and nontransferable and shall be surrendered within five (5) days to the Tax Collector upon the cessation of business at the location named or upon sale or transfer of the hotel or short-term residential rental. Each certificate shall be prominently displayed in the hotel or short-term residential rental so as to be seen and come to the notice readily of all occupants and persons seeking occupancy. Said certificate shall contain the following information:

(a)    The name of the operator.

(b)    The address of the hotel or short-term rental.

(c)    The date upon which the certificate was issued.

(d)    The following statement:

This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Occupancy Tax Law of the County of Tulare by registering with the Tax Collector for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Collector. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel or short-term residential rental without strictly complying with all locally applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this County. This certificate does not constitute a permit.

(e)    Such additional information as may be required by the Tax Collector.

(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10; amended by Ord. No. 3523, effective 3-1-18)

1-05-1385 REPORTING AND REMITTING:

Each operator shall, on or before the last day of the calendar month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Tax Collector, file a return with the Tax Collector, on forms which may be obtained at the Office of the Tax Collector or on the Tulare County Tax Collector’s website. The operator’s return shall be complete when it is filed and it shall state the total rents charged and received and the amount of tax collected from transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Collector. The Tax Collector may establish shorter reporting periods for any operator if he or she deems it necessary in order to ensure collection of the tax and he or she may require additional information in the return. Returns and payments are due within five (5) days upon cessation of business for any reason. All taxes collected by operators pursuant to this Article shall be held in trust for the account of the County until payment thereof is made to the Tax Collector.

(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10)

1-05-1390 REMITTANCE BY MAIL:

If a remittance to cover a payment required by this Article to be made to the Tax Collector on or before a specified date is sent through the United States mail, properly addressed with postage prepaid, it shall be deemed to have been received by the Tax Collector on the date shown by the post office cancellation mark stamped upon the envelope containing the remittance or on the date it was mailed if proof satisfactory to the Tax Collector establishes that the mailing occurred on an earlier date. Nothing in this section shall be construed as constituting payment of any remittance required, unless such remittance is actually received by the Tax Collector.

1-05-1395 PENALTIES AND INTEREST: ORIGINAL DELINQUENCY:

Any operator who fails to remit any tax imposed by this Article within the time required by section 1-05-1385 of this Article shall pay a penalty of ten per cent (10%) of the total amount of the tax in addition to the amount of the tax.

1-05-1400 SAME: CONTINUED DELINQUENCY:

Any operator who fails to remit any delinquent remittance on or before the last day of the second calendar month following the close of each calendar quarter shall pay a second delinquency penalty of ten per cent (10%) of the amount of the tax in addition to the amount of the tax and the ten per cent (10%) penalty first imposed.

1-05-1405 SAME: FRAUD:

If the Tax Collector determines that the nonpayment of any remittance due under this Article is due to fraud, a penalty of twenty five per cent (25%) of the amount of the tax shall be added thereto in addition to the penalties stated in sections 1-05-1395 and 1-05-1400 of this Article.

1-05-1410 SAME: INTEREST:

In addition to the penalties imposed, any operator who fails to remit any tax imposed by this Article shall pay interest at the rate of one-half of one per cent (0.5%) per month or any fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.

(Amended by Ord. No. 3368, effective 10-9-08)

1-05-1415 SAME: PENALTIES AND INTEREST MERGE WITH TAX:

Every penalty imposed and such interest as accrues under the provisions of sections 1-05-1395 through 1-05-1410 of this Article shall become a part of the tax herein required to be paid.

1-05-1420 FAILURE TO COLLECT AND REPORT TAX:

(a)    If any operator shall fail or refuse to collect or remit the tax or any portion thereof required by this Article or to file, within the time provided in this Article, any report or return of said tax, the Tax Collector shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Tax Collector secures such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this Article, he or she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this Article. When such determination has been made, the Tax Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his or her last known address.

(b)    Such operator may, within ten (10) days after the serving or mailing of such notice, make application in writing to the Tax Collector for administrative review on the amount assessed. If application by the operator for administrative review is not made within said ten (10) day period, the tax, interest and penalties determined by the Tax Collector shall become final and conclusive and immediately due and payable within five (5) days following the ten (10) day period. If such application is made, the Tax Collector shall give not less than five (5) days’ written notice to the operator, in the manner prescribed above, to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed for such tax, interest, and penalties.

(c)    At such administrative review, the operator may appear and offer an explanation of why such specified tax, interest, and penalties should not be so fixed.

(d)    After such administrative review the Tax Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the operator in the manner prescribed above of such determination and the amount of such tax, interest, and penalties. The amount determined to be due shall be payable fifteen (15) days after the serving or mailing of such notice unless an appeal is taken as provided in section 1-05-1435 of this Article.

(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10; amended by Ord. No. 3523, effective 3-1-18; amended by Ord. No. 3559, effective 6-20-19)

1-05-1425 DEFICIENCY DETERMINATIONS:

(a)    If the Tax Collector is not satisfied with a return filed by an operator or the amount of the operator’s alleged tax liability, the Tax Collector shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Tax Collector shall procure such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this Article, the Tax Collector shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this Article. In any case where determination is made, the Tax Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator at his or her last known address.

(b)    The operator may, within ten (10) days after service or mailing of such notice, apply in writing to the Tax Collector for administrative review on the amount assessed. If an application by the operator for administrative review is not received within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Collector shall become final and conclusive and immediately due and payable within five (5) days following the ten (10) day period after the service or mailing of notice. If such application is timely made, the Tax Collector shall give not less than five (5) days of written notice in the manner prescribed herein to the operator to show cause, at a time and place fixed in such notice, why the assessed amount should not be fixed for such tax, interest, and penalties.

(c)    At such administrative review, the operator may appear and offer an explanation of why the assessed amount, including interest and penalties, should not be so fixed.

(d)    After such administrative review the Tax Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the operator in the manner prescribed herein of such determination and the amount of such tax, interest, and penalties. The Tax Collector’s determination shall be presumed to be correct. In connection with all appeals, the operator has the burden of proving that the Tax Collector’s determination is incorrect, and the burden of producing sufficient evidence to establish the correct tax liability. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as provided in Section 1-05-1435.

(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10; amended by Ord. No. 3559, effective 6-20-19)

1-05-1430 REFUNDS:

Whenever the amount of any tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or received by the Tax Collector under this Article, it may be refunded, provided a verified claim in writing therefor, stating the specific ground upon which the claim is founded, is filed with the Tax Collector within three (3) years from the date of payment. The claim shall be made on forms provided by the Tax Collector. If the claim is approved by the Tax Collector the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected or by whom paid and the balance may be refunded to such person, or his or her administrators or executors.

(Amended by Ord. No. 3368, effective 10-9-08)

1-05-1435 APPEALS:

Any operator aggrieved by any decision of the Tax Collector may appeal to the County Hearing Officer by filing a notice of appeal with the Clerk to the Board of Supervisors in accordance with Chapter 31 of Part I of this Code within fifteen (15) days after the serving or mailing of the notice of the decision. The time and place for hearing such appeal shall be fixed and the hearing shall be conducted in accordance with Chapter 31 of Part I of this Code. Any amount found to be due shall be immediately due and payable within five (5) days upon the service of said notice.

(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10; amended by Ord. No. 3559, effective 6-20-19)

1-05-1440 RECORDS:

(a)    It shall be the duty of every operator liable for the collection and remittance to the county of any tax imposed by this Article to keep and preserve, for a period of five (5) years, all records that may be necessary to determine the amount of such tax as he or she may have been liable for collecting and remitting to the County under this Article. At a minimum, the records deemed necessary for this determination shall be:

(1)    A general ledger indicating all revenue collected by the operator;

(2)    A chronological revenue journal listing the tax and room revenues separately, or other means acceptable to the Tax Collector summarizing the operator’s monthly and quarterly revenue;

(3)    Room registrations, which shall include the name, address, telephone number and the automobile license plate number of the transient;

(4)    A calendar or journal listing all advance registrations and the date on which the advance registration was entered on the listing;

(5)    Copies of any forms used to claim exemption from the tax; and

(6)    Consecutively numbered payment receipts showing the amount paid for occupancy and which list the room rate separately from the amount of tax paid. Such receipts must, with reasonable effort, be identifiable using the revenue journal of subdivision (a)(2).

(b)    At all reasonable times, the records required by this section shall be available for inspection by the Tax Collector or authorized deputies. Performance of an audit does not waive the County’s right to any tax or the five (5) year requirement of preserving records.

(c)    When an operator neglects, refuses or fails to produce for inspection any record required by this section, the Tax Collector may obtain a subpoena for such record(s) from the chairperson of the Board of Supervisors who may issue a subpoena and undertake the actions the chairperson is authorized to undertake pursuant to Article 9, of Chapter 1 of Part 2 of Division 2 of Title 3 of the Government Code (commencing with Government Code section 25170). Pursuant to Government Code section 25170, the subpoena shall command the operator to appear before the Board of Supervisors, at a time and place therein specified, to be examined as a witness. The subpoena may require the operator to produce all books, papers, and documents in his or her possession or under his or her control, required under this section.

(d)    In the event that any records required by this section are unavailable, the Tax Collector shall proceed in such manner as he or she may reasonably deem best to obtain facts and information on which to base his or her estimate of the tax due under this Article.

(Amended by Ord. No. 3368, effective 10-9-08)

1-05-1445 ACTIONS TO COLLECT DELINQUENCY AND DEFAULTED TAXES, PENALTIES AND INTEREST:

(a)    Certificate of Delinquency. The Tax Collector is authorized to record a Certificate of Delinquency and Transient Occupancy Tax Lien in the official records of the County Recorder against any operator who fails to remit taxes, penalties, or interest due under this Article within the time herein required. The Certificate of Delinquency and Transient Occupancy Tax Lien may be recorded by the Tax Collector after:

(1)    The tenth (10th) day following service or mailing of the notice required by subdivision (a) of either section 1-05-1420 or section 1-05-1425, if the operator does not timely file a request for administrative review as permitted under subdivision (b) of either section 1-05-1420 or section 1-05-1425, whichever is applicable.

(2)    The fifteenth (15th) day after the Tax Collector’s determination of the amount of tax to be remitted pursuant to subdivision (d) of either section 1-05-1420 or section 1-05-1425, unless the operator files a timely appeal pursuant to section 1-05-1435.

(3)    If the operator files a timely appeal pursuant to section 1-05-1435, the fifteenth (15th) day after service of the decision by the County Hearing Officer pursuant to section 1-05-1435.

    The Certificate of Delinquency and Transient Occupancy Tax Lien may be recorded within three (3) years after the tax becomes due. The Certificate of Delinquency and Transient Occupancy Tax Lien shall be dated and specify the amount of tax and penalties due as of that date, the name and last known address of the operator liable for the same, and a statement that the Tax Collector has complied with all provisions of this Article with respect to the computation and levy of the tax owed by the operator. From the time of recordation of the Certificate of Delinquency and Transient Occupancy Tax Lien, the amount required to be paid, together with penalties and continually accruing interest, shall constitute a lien upon all real property within Tulare County owned by the operator or thereafter acquired prior to expiration of the lien. Except as otherwise provided in this Article, the lien shall have the force, effect, and priority of a judgment lien and shall continue for ten (10) years from the filing of the Certificate of Delinquency and Transient Occupancy Tax Lien, unless sooner released or otherwise discharged. Within ten (10) years of the date of the recording of the Certificate of Delinquency and Transient Occupancy Tax Lien (or within ten (10) years of the date of the last extension of the lien), the Tax Collector may extend the lien by recording either a new or the original certificate in the official records of the County Recorder, and from the time of such recording, the original lien shall be extended for an additional ten (10) years unless sooner released or otherwise discharged. The lien shall not be released or discharged until the delinquent taxes, penalties for delinquency, and costs of collection are fully paid.

(b)    Enforcement of Lien by Warrant. At any time within three (3) years after the recordation of a Certificate of Delinquency and Transient Occupancy Tax Lien under subsection (a) above, the Tax Collector may issue a warrant directed to the Sheriff for the enforcement of the lien and the collection of any tax and penalties required to be paid to the County under this Article. The warrant shall have the same effect as a writ of execution, and be executed in the same manner and with the same effect as a levy and sale pursuant to a writ of execution. The Tax Collector may pay or advance to the Sheriff such fees, commission, and expenses for services as are provided by law for similar services pursuant to a writ of execution.

(c)    Enforcement of Lien by Seizure of Property. In lieu of issuing a warrant under subdivision (b), at any time within the three years after a Certificate of Delinquency and Transient Occupancy Tax Lien is recorded, the Tax Collector may collect the delinquent amount by seizing, or causing to be seized, any property, real or personal, of the operator and sell any non-cash or non-negotiable property, or a sufficient part of it, at public auction to pay the amount of tax due, together with any penalties, interest, and any costs incurred on account of the seizure and sale. Any seizure made to collect taxes due shall only be of property of the operator not exempt from execution under the provisions of the Code of Civil Procedure.

(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3523, effective 3-1-18; amended by Ord. No. 3559, effective 6-20-19)

1-05-1446 ACTION TO SEIZE PROPERTY OF OPERATOR TO ASSURE THE PAYMENT OF TAXES PENDING APPEAL UNDER SECTION 1-05-1435--APPEAL, JUDICIAL ACTION, BOND AND COSTS:

(a)    Notwithstanding an operator’s filing of a timely appeal under this Article from an assessment of transient occupancy taxes, penalties and interest due and defaulted upon, the operator’s property may be subject to seizure and sale to assure the payment of the taxes determined due by the Tax Collector. If the Tax Collector finds that the seizure of the operator’s property pending the decision on appeal brought under this Article is necessary to assure the payment of taxes because there is a great probability that the taxes will not be subject to collection thereafter due to the financial condition of the operator or because of another suitable reason, the Tax Collector shall file a written declaration under penalty of perjury with the Clerk to the Board of Supervisors setting forth the grounds and necessity for the seizure. Upon the filing of such declaration, the Tax Collector may seize the operator’s personal property, improvements and possessory interests as may be necessary to satisfy the transient occupancy taxes, penalties and interest determined due. The Tax Collector shall deliver a copy of the declaration to the operator at the time of seizure.

(b)    An operator may challenge a seizure made pursuant to this section by filing a verified petition in the superior court for a writ of prohibition or writ of mandate alleging:

(1)    There are no grounds for the seizure;

(2)    The declaration of the tax collector concerning the necessity for the seizure is untrue or inaccurate; and

(3)    There are and will be sufficient funds in the possession of the operator to pay the taxes determined due upon the date that the decision in an appeal brought under Section 1-05-1435 is issued by the County Hearing Officer.

(c)    As a condition of maintaining an action under this section, the operator shall file a bond or cash deposit with the Tax Collector in a face amount sufficient to pay the taxes determined due by the Tax Collector and all fees and charges actually incurred by the Tax Collector as the result of the seizure. The operator shall lodge proof of the filing of such bond or cash deposit with the superior court. Upon receipt of the bond or cash deposit and the lodging of proof of the same with the superior court, the Tax Collector shall release the seized property to the operator.

(d)    If the operator prevails in the application for a writ brought under this section, the operator shall be entitled to recover all reasonable attorney’s fees and costs incurred by virtue of the seizure and subsequent legal action for the writ, and the Tax Collector shall bear the costs of seizure and keeping the seized property. If, however, the taxes, penalties and interest are not paid in full when the appeal brought under Section 1-05-1435 is determined, the Tax Collector shall recover from the operator and from the bond or cash deposit all of taxes, penalties, interest determined due, as well reasonable attorney’s fees, costs and expenses incurred by the County in making the initial seizure, the operator’s petition for relief from the superior court and the costs of collecting all amounts due to the County.

(Added by Ord. No. 3523, effective 3-1-18; amended by Ord. No. 3559, effective 6-20-19)

1-05-1450 VIOLATIONS:

(a)    Any operator violating any of the provisions of this Article shall be guilty of a misdemeanor and shall be punishable therefor as provided by section 125 of this Ordinance Code.

(b)    Any operator or other person who fails or refuses to register as required in this Article, or to file any return required to be filed, or who fails or refuses to file a supplemental return or furnish any other data required by the Tax Collector, or who files a false or fraudulent return or claim under this Article, is guilty of a misdemeanor and shall be punishable therefor as provided by section 125 of this Ordinance Code.

(c)    Any person required to make, render, sign or verify any report, return or claim who makes any false or fraudulent report, return or claim with intent to defeat or evade the determination of any amount due required by this Article to be made, is guilty of a misdemeanor and shall be punishable therefor as provided by section 125 of this Ordinance Code.

In addition, the Tax Collector may pursue on behalf of the County, any civil or administrative remedy otherwise available for failure to comply with the requirements of this Article. If the County prevails, the County shall be entitled to recover any costs, including attorneys’ fees, personnel costs or other expenses incurred because of failure to comply with the requirements of this Article. Failure to pay such costs upon demand shall be grounds for revocation of an operator’s certificate of registration issued under section 1-05-1380.

(Amended by Ord. No. 3368, effective 10-9-08)

1-05-1455 TAX CLEARANCE CERTIFICATE:

(a)    Pursuant to Revenue and Taxation Code Section 7283.5, and as that section from time to time be amended, a purchaser, transferee, or other person or entity attempting to obtain ownership for a transient occupancy property, may request in writing from the Tax Collector for the issuance of a tax clearance certificate stating the amount of tax and any accrued penalties and interest due and owing, if any.

(b)    The Tax Collector shall, within ninety (90) days of the receipt of the written request for a tax clearance certificate, issue the tax clearance certificate, or may conduct an audit of the subject transient occupancy property. Any such audit must be completed within ninety (90) days after the date the records of the subject transient occupancy property have been made available to the Tax Collector and a tax clearance certificate issued within thirty (30) days of the completion of the audit.

(c)    If following an audit the Tax Collector determines that the current operator’s records are insufficient to assess the amount of tax due and owing, the Tax Collector shall, within thirty (30) days of making that determination, notify the prospective purchaser, transferee or other person or entity that a tax clearance certificate will not be issued.

(d)    If the Tax Collector does not comply with the request for a tax clearance certificate, the purchaser, transferee or other person or entity that obtains ownership for the transient occupancy property shall not be liable for any transient occupancy tax obligation incurred prior to the date of the purchase or transfer of the property.

(e)    The tax clearance certificate shall state the following:

(1)    The amount of tax, interest and penalties then due and owing;

(2)    The period of time for which the tax clearance certificate is valid; and

(3)    That the purchaser, transferee, or other person or entity may rely upon the tax clearance certificate as conclusive evidence of the tax liability associated with the property as of the date specified on the certificate.

(f)    Any purchaser, transferee, or other person who does not obtain a tax clearance certificate under this section, or who obtains a tax clearance certificate that indicates that tax is due and owing and fails to withhold, for the benefit of the County, sufficient funds in the escrow account for the purchase of the property to satisfy the transient tax liability, shall be held liable for the amount of tax due and owing.

(g)    The fee for issuance of a tax clearance certificate shall be established by resolution of the Board of Supervisors.

(Added by Ord. No. 3406, effective 5-27-10)

1-05-1460 WAIVER OF PENALTY AND INTEREST:

(a)    Any penalty or interest resulting from tax delinquency may be canceled by the Tax Collector upon a finding that the failure to make timely payment is due to reasonable cause and circumstances beyond the taxpayer’s control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, provided the principal payment for the proper amount of tax due is made within five (5) days upon notification.

(b)    In the event a federal, state or local declared disaster affecting the unincorporated area of Tulare County results in the physical impairment of public infrastructure, including, but not limited to, roads, streets, and other public highways, and such impairment prevents public access to a hotel or short-term residential rental covered by this chapter, the Tax Collector may extend the period of time, without penalty, for reporting and remitting taxes. In such instances, the reporting date and payment date shall extend to the end of the month after the next succeeding calendar quarter following the expiration date of the declared disaster.

(Added by Ord. No. 3406, effective 5-27-10; amended by Ord. No. 3523, effective 3-1-18)

1-05-1465 FAILURE TO COLLECT AND REPORT--SUCCESSORS OR ASSIGNEES LIABLE FOR PAYMENT:

If any operator liable for any amount under this chapter sells or quits their business, the successors or assignees shall withhold a sufficient portion of the purchase price to cover the amount for which the operator is liable until the former owner produces either a receipt from the tax collector showing that payment has been made or a certificate stating that no amount is due.

(Added by Ord. No. 3406, effective 5-27-10)

1-05-1470 FAILURE TO COLLECT AND REPORT--NOTICE TO SUCCESSOR--LIMITED LIABILITY:

(a)    If the purchaser of a business fails to withhold tax from purchase price as required by Section 1-05-1465, the purchaser shall be personally liable for the payment of the amount required to be withheld to the extent of the purchase price, valued in money.

(b)    Within thirty days after receiving a written request from the purchaser for registration certificate, the tax collector shall either issue the certificate or mail notice to the purchaser, at the address as it appears on the records of the tax collector, of the amount that must be paid as a condition of issuing the certificate. Failure of the tax collector to timely mail the notice will release the purchaser from any further obligation to withhold taxes or penalties from the purchase price as provided in Section 1-05-1465.

(c)    The time within which the obligation of a successor may be liable shall begin at the time the operator sells a business or at the time that the determination against the operator becomes final, whichever event occurs later.

(Added by Ord. No. 3406, effective 5-27-10)

1-05-1475 SEVERABILITY:

If any clause, sentence, paragraph, or part of this Article, for any reason, is adjudged by a court of competent jurisdiction to be invalid, that judgment shall not affect, impair, or invalidate the remainder of this Article and the application thereof to other persons or circumstances, but shall be confined to the operation of the clause, sentence, paragraph, or part thereof directly involved in the controversy in which the judgment was rendered and to the person or circumstances involved.

(Added by Ord. No. 3406, effective 5-27-10)

ARTICLE 13. REASSESSMENT OF PROPERTY DAMAGED BY MISFORTUNE OR CALAMITY

1-05-1500 RIGHT TO APPLY FOR REASSESSMENT:

Every person who at 12:01 a.m. on January 1 was the owner of, or had in his possession or under his control, any taxable property, or who acquired such property after such date and is liable for the taxes thereon for the fiscal year commencing the immediately following July 1, which property was thereafter damaged or destroyed, without his fault, by a misfortune or calamity, may, within twelve (12) months after such misfortune or calamity, apply for reassessment of such property by delivering to the County Assessor/Clerk-Recorder a written application showing the condition and value, if any, of the property immediately before and after the damage or destruction occurred, which damage must be shown thereon to be in excess of Ten Thousand Dollars ($10,000). The application shall be executed under penalty of perjury or, if executed outside the State of California, verified by affidavit.

(Amended by Ord. No. 3271, effective 7-23-02)

1-05-1505 PROCEDURES:

All of the procedures and provisions set forth in section 170 of the Revenue and Taxation Code of the State of California shall apply to such applications for reassessment and the other matters required thereunder as if fully set forth herein.

(Amended by Ord. No. 3271, effective 7-23-02)

ARTICLE 15. REASSESSMENT OF PROPERTY DAMAGED BY DISASTER

1-05-1555 RIGHT TO APPLY FOR REASSESSMENT:

In accordance with section 170 of the Revenue and Taxation Code of the State of California, every assessee of any taxable property or any person liable for the taxes thereon, whose property was damaged or destroyed without his fault by a major misfortune or calamity, in an area or region subsequently proclaimed by the Governor to be in a state of disaster, if such property was damaged or destroyed by the major misfortune or calamity which caused the Governor to proclaim the area or region to be in a state of disaster, may apply for reassessment of such property.

1-05-1557 DAMAGE DISCOVERED BY ASSESSOR WITHOUT APPLICATION:

If no such application is made and the Assessor determines that within the preceding twelve (12) months a property has suffered damage caused by misfortune or calamity, which may otherwise qualify the property owner for relief under this article, the Assessor shall, at his or her discretion, either:

(a)    Reassess the property and notify the last known owner of the property of the reassessment; or

(b)    Provide the last known owner of the property with an application for reassessment. The property owner shall file the completed application within twelve (12) months after the occurrence of said damage.

(Added by Ord. No. 3590, effective 3-4-21)

1-05-1560 PROCEDURES:

All of the procedures, definitions and provisions set forth in said section 170 of the Revenue and Taxation Code shall apply to such applications for reassessment and the other matters required there under as if fully set forth herein.

ARTICLE 17. REAL PROPERTY TRANSFER TAX

1-05-1610 TITLE AND STATUTORY AUTHORITY:

This Article shall be known as the "Real Property Transfer Tax Ordinance of the County of Tulare." It is adopted pursuant to Part 6.7 (commencing with section 11901) of Division 2 of the Revenue and Taxation Code of the State of California.

1-05-1615 AMOUNT OF TAX:

There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the County of Tulare shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his or their direction when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds One Hundred Dollars ($100), a tax at the rate of Fifty five Cents ($.55) for each Five Hundred Dollars ($500) or fractional part thereof.

1-05-1620 PAYMENT OF TAX:

The tax imposed by section 1-05-1615 shall be paid by any person who makes, signs, or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.

1-05-1625 EXEMPTION: INSTRUMENT SECURING DEBT:

The tax imposed pursuant to this Article shall not apply to any instrument in writing given to secure a debt.

1-05-1630 EXEMPTIONS: UNITED STATES, STATES AND POLITICAL SUBDIVISIONS:

Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party shall be exempt from the tax imposed pursuant to this Article when the exempt agency is acquiring title.

1-05-1635 EXEMPTIONS: BANKRUPTCY AND RECEIVERSHIP:

The tax imposed pursuant to this Article shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment which is:

(a)    Confirmed under the Federal Bankruptcy Act, as amended;

(b)    Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of Section 205 of Title 11 of the United States Code, as amended;

(c)    Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of section 506 of Title 11 of the United States Code, as amended; or

(d)    Whereby a mere change in identity, form or place of organization is effected. Subdivisions (a) to (d), inclusive, of this section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occur within five (5) years from the date of such confirmation, approval or change.

1-05-1640 EXEMPTION: PUBLIC UTILITY HOLDING COMPANY ACT:

The tax imposed pursuant to this Article shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of section 1083 of the Internal Revenue Code of 1954; but only if:

(a)    The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of section 79k of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935.

(b)    Such order specifies the property which is ordered to be conveyed.

(c)    Such conveyance is made in obedience to such order.

1-05-1645 EXEMPTIONS: PARTNERSHIPS:

(a)    In the case of any realty held by a partnership, no tax shall be imposed pursuant to this Article by reason of any transfer of an interest in the partnership or otherwise, if:

(1)    Such partnership (or other partnership) is considered a continuing partnership within the meaning of section 708 of the Internal Revenue Code of 1954.

(2)    Such continuing partnership continues to hold the realty concerned.

(b)    If there is a termination of any partnership within the meaning of section 708 of the Internal Revenue Code of 1954, for purposes of this Article, such partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by such partnership at the time of such termination.

(c)    Not more than one tax shall be imposed pursuant to this Article by reason of a termination described in subdivision (b), and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.

1-05-1650 EXEMPTIONS: DOCUMENTS IN LIEU OF FORFEITURE:

The tax imposed pursuant to this Article shall not apply with respect to any deed, instrument, or writing to a beneficiary or mortgagee, which is taken from a mortgagor or trustor as a result of or in lieu of a forfeiture; provided, however, that the tax shall apply to the extent that the consideration exceeds the unpaid debt, including accrued interest and the costs of foreclosure. Consideration, unpaid debt amount and identification of grantee as beneficiary or mortgagee shall be noted on said deed, instrument or writing or stated in an affidavit or declaration under penalty of perjury for tax purposes.

1-05-1655 CITY TAX: CREDIT:

If the legislative body of any City in the County imposes a tax pursuant to Part 6.7 of Division 2 of the Revenue and Taxation Code equal to one half (2) the amount specified in section 1-05-1615 of this Article, a credit shall be granted against the taxes due under this Article in the amount of the City’s tax.

1-05-1660 TAX STAMPS:

The County Clerk/Recorder/Assessor shall repurchase any unused documentary tax stamps sold by him prior to July 1, 1968. The Clerk/Recorder/Assessor shall accept in payment of the tax any such stamps affixed to a document offered for recordation and shall cancel the stamps so affixed.

1-05-1665 ADMINISTRATION: DIVISION OF TAXES:

The County Clerk/Recorder/Assessor shall administer this Article and shall also administer any ordinance adopted by any City in the County pursuant to Part 6.7 (commencing with section 11901) of Division 2 of the Revenue and Taxation Code of the State of California imposing a tax for which a credit is allowed by this Article. On or before the fifteenth day of each month the Clerk/ Recorder/Assessor shall report to the County Auditor the amounts of taxes collected during the preceding month pursuant to this Article and each such city ordinance. The Auditor shall allocate and distribute monthly said taxes as follows:

(a)    All monies, which relate to transfers of real property located in the unincorporated territory of the County shall be allocated to the County.

(b)    All monies, which relate to transfers of real property located in a City in the County which has imposed a tax pursuant to said Part 6.7 shall be allocated one half (2) to such City and one half (2) to the County.

(c)    All monies, which relate to transfers of real property located in a City in the County which imposes a tax on transfers of real property not in conformity with said Part 6.7 shall be allocated to the County.

(d)    All monies, which relate to transfers of real property in a City in the County which does not impose a tax on transfers of real property shall be allocated to the County.

1-05-1670 RECORDING: INFORMATION REQUIRED:

(a)    The Clerk/Recorder/Assessor shall not record any deed, instrument or writing subject to the tax imposed by this Article unless the tax is paid. If the party submitting the document so requests, the amount of tax due shall be shown on a separate paper which shall be affixed to the document by the Clerk/Recorder/ Assessor after the permanent record is made and before the original is returned as specified in section 27321 of the Government Code of the State of California.

(b)    A declaration of the amount of tax due, signed by the person determining the tax or his agent, shall appear on the face of the document or on a separate paper in compliance with subsection (a) above, and the Clerk/Recorder/ Assessor may rely thereon, provided he has no reason to believe that the full amount of tax has not been paid. The declaration shall include a statement that the consideration or value on which the tax due was computed was, or that it was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of sale.

(c)    Every document subject to tax hereunder which is submitted for recordation shall show on the face of the document, or in a separate document, the location of the lands, tenements or other realty described in the document. If said lands, tenements or other realty are located within a City in the County, the name of the City shall be set forth. If said lands, tenements or other realty are located in the unincorporated area of the County, that fact shall be set forth.

(d)    The County Clerk/Recorder/Assessor shall require that each deed, instrument, or writing by which lands, tenements, or other realty is sold, granted, signed, transferred, or otherwise conveyed, shall have noted upon it the tax roll parcel number shown upon the latest equalized County assessment roll.

1-05-1675 REFUNDS:

Claims for refunds of taxes imposed pursuant to this Article shall be governed by the provisions of Chapter 5 (commencing with section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the State of California.

1-05-1680 INTERPRETATION: USE OF FEDERAL REGULATIONS:

In the administration of this Article the Clerk/Recorder/Assessor shall interpret its provisions consistently with those Documentary Stamp Tax Regulations adopted by the Internal Revenue Service of the United States Treasury Department which relate to the Tax on Conveyances and identified as sections 47.4361.1, 47.4361.2 and 47.4362.1 of Part 47 of Title 26 of the Code of Federal Regulations, as the same existed on November 8, 1967, except that for the purposes of this Article, the determination of what constitutes "realty" shall be determined by the definition or scope of that term under State law.

1-05-1685 FURNISHING RECORDS CONCERNING VALUE:

Whenever the County Clerk/Recorder/Assessor has reason to believe that the full amount of tax due under this Article has not been paid, he may, by notice served upon any person liable therefore, require him to furnish a true copy of his records relevant to the amount of the consideration or value of the interest or property conveyed.

1-05-1690 VIOLATIONS:

Any person or persons who makes, signs, issues or accepts or causes to be made, signed, issued or accepted and who submits or causes to be submitted for recordation any deed, instrument or writing subject to the tax imposed by this Article and makes any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed by this Article shall be guilty of a misdemeanor and shall be punishable as provided in section 125 of this Ordinance Code. No person or persons shall be liable, either civilly or criminally, for any unintentional error made in designating the location of the lands, tenements or other realty described in a document subject to the tax imposed by this Article.

1-05-1695 EFFECTIVE DATE:

This Article shall become operative at 12:01 a.m., on January 1, 1968.

ARTICLE 19. LOW-VALUE ASSESSMENTS

1-05-1800 REGULAR ASSESSMENTS:

(a)    The Assessor may exempt from property tax all real property with a base year value, as adjusted for inflation, and personal property with a full value so low that, if not exempt, the total taxes, special assessments, and applicable subventions on the property would amount to less than the cost of assessing and collecting them.

(b)    The Assessor shall exempt from taxation all real and personal property with a full value of no more than the maximum set by Revenue and Taxation Code section 155.20 ($10,000 as of the date of enactment of the ordinance codified in this article), as such statute may be amended from time to time, except that this limitation is increased to a higher amount, also no more than the maximum set by Revenue and Taxation Code section 155.20 ($50,000 as of the date of enactment of the ordinance codified in this article), as such statute may be amended from time to time, in the case of a possessory interest, for a temporary and transitory use, in a publicly owned fairground, fairground facility, convention facility, or cultural facility. For purposes of this subsection, "publicly owned convention or cultural facility" shall be defined as set forth in Revenue and Taxation Code section 155.20, as such statute may be amended from time to time. As of the date of enactment of the ordinance codified in this article, this phrase is defined as a publicly owned convention center, civic auditorium, theater, assembly hall, museum, or other civic building that is used primarily for staging any of the following:

(1)    Conventions, trade and consumer shows, or civic and community events.

(2)    Live theater, dance, or musical productions.

(3)    Artistic, historic, technological, or educational exhibits.

(c)    This section does not apply to those real or personal properties enumerated in Revenue and Taxation Code section 52, as such statute may be amended from time to time. As of the date of enactment of the ordinance codified in this article, these are:

(1)    Property which is enforceably restricted as open space (including an agricultural preserve) or historical property;

(2)    Property restricted to timberland use;

(3)    Property subject to valuation as a nonprofit golf course; and

(4)    Property subject to valuation due to being owned by a local government outside its boundaries.

(d)    This article shall apply to the 2019-2020 fiscal year and all succeeding fiscal years.

(e)    Nothing in this section shall authorize either of the following:

(1)    The Assessor shall not exempt new construction, unless the new total base year value, as adjusted for inflation, of the property, including this new construction, is no more than the maximum set by Revenue and Taxation Code section 155.20 ($10,000 as of the date of enactment of the ordinance codified in this article), as such statute may be amended from time to time.

(2)    The Assessor shall not exempt or fail to enroll any property of any value, unless specifically authorized by state law or this Ordinance Code.

(Added by Ord. No. 3565, effective 8-8-19)

1-05-1810 SUPPLEMENTAL ASSESSMENTS:

(a)    The Assessor may cancel any supplemental tax bill where that assessment would result in an amount of taxes due which is less than the cost of assessing and collecting them. This article shall not apply if the amount of taxes resulting from that supplemental assessment would exceed the amount set forth in section 75.55 of the Revenue and Taxation Code ($50 as of the date of enactment of the ordinance codified in this article), as such statute may be amended from time to time.

(b)    Notwithstanding this section, no taxable real property shall be exempt from property taxes assessed on the lien date unless the property is otherwise exempt under the Revenue and Taxation Code.

(Added by Ord. No. 3565, effective 8-8-19)

1-05-1820 ESCAPE ASSESSMENTS:

(a)    The Assessor shall not make an escape assessment of an appraisal unit where that assessment would result in an amount of taxes due which is less than the cost of assessing and collecting them. This article shall not apply to any escape assessment of an appraisal unit if the amount of taxes resulting from the escape assessment would exceed the amount set forth in section 531.9 of the Revenue and Taxation Code ($50 as of the date of enactment of the ordinance codified in this article), as such statute may be amended from time to time.

(b)    Notwithstanding this section, no taxable real property shall be exempt from property taxes assessed on the lien date unless the property is otherwise exempt under the Revenue and Taxation Code.

(Added by Ord. No. 3565, effective 8-8-19)

ARTICLE 21. TRANSACTIONS AND USE TAX

1-05-1885 TITLE:

This Article shall be known as the "Transactions and Use Tax Law of the County of Tulare".

1-05-1890 PURPOSE:

The purpose of this Article is to raise revenues for the general purposes of the County.

1-05-1895 AUTHORITY:

This Article is adopted pursuant to the authority provided in section 7285 of the California Revenue and Taxation Code, and is intended to conform to Part 1.6 (commencing with section 7251) of the California Revenue and Taxation Code.

1-05-1900 TAX IMPOSED:

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.

1-05-1905 TRANSACTIONS TAX:

(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.

1-05-1910 USE TAX:

(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.

1-05-1915 CONTRACT WITH STATE BOARD OF EQUALIZATION:

The County shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this Article.

1-05-1920 ENFORCEMENT:

(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.

1-05-1925 VIOLATIONS: MISDEMEANOR:

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.

1-05-1930 SUNSET PROVISION:

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.

1-05-1935 REDUCTION OR REPEAL:

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.