CHAPTER 8
SALES AND USE TAX
ARTICLE 3. USE TAX
SECTION:
§1721: Adoption Of Revenue And Taxation Code Provisions
§1722: Substitution Of City For State In Code
§1724: Exemptions From Tax Due Under This Section:
§1725: Application Of Provisions Relating To Exclusions And Exemptions
§1720 IMPOSITION OF TAX
An excise tax is hereby imposed on the storage, use or other consumption in the city of Ukiah of tangible personal property purchased from any retailer on or after the operative date of this ordinance, for storage, use or other consumption in the city at the rate of one percent (1%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. (Ord. 602, §3, adopted 1969)
§1721 ADOPTION OF REVENUE AND TAXATION CODE PROVISIONS
Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of part 1.5 of division 2 of the said Revenue and Taxation Code, all of the provisions of part 1 of division 2 of said code; as amended and in force and effect on July 1, 1956, applicable to use taxes are hereby adopted and made a part of this article as though fully set forth herein. (Ord. 511, §5(b)(1), adopted 1956)
§1722 SUBSTITUTION OF CITY FOR STATE IN CODE
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 City shall be substituted therefor.
Nothing in this subdivision shall be deemed to require the substitution of the name of the City for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the City be substituted for that of the State in any section when the result of that substitution would require action to be taken by or against the City or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this ordinance; and neither shall the substitution be deemed to have been made in those sections, including but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains subject to tax by the State under the provisions of Part 1 of Division 2 of the said 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 City shall not be substituted for that of the State in Sections 6701, 6702 (except in the last sentence thereof) 6711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as adopted. (Ord. 511, §5(b)(2), adopted 1956)
§1723 EXEMPTIONS FROM TAX
There shall be exempt from the tax due under this article:
A. The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.
B. The storage, use or other consumption of tangible personal property, the gross receipts from the sale of or the cost of which has been subject to sales or use tax under a sales or use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the said Revenue and Taxation Code by any other city and county, county other than the county in which this City is located, or city in this State.
C. 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, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California.
D. The use or consumption of property purchased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City. (Ord. 511, §5(b)(3), adopted 1956)
§1724 EXEMPTIONS FROM TAX DUE UNDER THIS SECTION:1
There shall be exempt from the tax due under this Section:
A. The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.
B. 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.
C. 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.
D. 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. (Ord. 652, §3, adopted 1974; amd. by Ord. 823, §4, adopted 1983)
§§1716 and 1724 shall be operative on the operative date of any act of the Legislature of the State of California which amends or repeals and reenacts Section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of Section 7202 of the Revenue and Taxation Code as those subdivisions read on October 1, 1983. (Ord. 823, §6, adopted 1983)
§1725 APPLICATION OF PROVISIONS RELATING TO EXCLUSIONS AND EXEMPTIONS
A. §§1716 and 1724 of this ordinance shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts as assessment ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, at which time §§1715 and 1723 of this ordinance shall become inoperative.
B. In the event that §§1716 and 1724 of this ordinance 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 §§1715 and 1723 of this ordinance shall become operative on the first day of the month following the month in which such higher ratio is adopted, at which time §§1716 and 1724 of this ordinance shall become 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 §§1716 and 1724 shall again become operative and §§1715 and 1723 shall become inoperative. (Ord. 652, §4, adopted 1974)
See also §1725.