Chapter 3.12
UNIFORM LOCAL SALES AND USE TAX
Sections:
3.12.030 Contract with State Board of Equalization prerequisite to effectiveness of chapter.
3.12.040 State sales and use tax law—Adoption—Limitations.
3.12.050 State sales and use tax law—Subsequent amendments adopted.
3.12.110 Additional exclusions and exemptions.
3.12.120 Injunctions against collections of taxes.
3.12.010 Short title.
This chapter shall be known as the “Uniform Local Sales and Use Tax Ordinance of the City of Winters,” and shall be referred to in this chapter as “this chapter.” (Ord. 2003-13 (part): prior code § 3-3.01)
3.12.020 Purpose.
This chapter is adopted to achieve the following, among other, purposes, and the provisions of this chapter shall be interpreted in order to accomplish those purposes.
A. To adopt sales and use tax regulations which comply with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;
B. To adopt sales and use tax regulations which incorporate provisions identical to those of the state sales and use tax law insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;
C. To adopt sales and use tax regulations which impose a tax and provide a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and require the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the state sales and use taxes;
D. To adopt sales and use tax regulations which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this chapter. (Ord. 2003-13 (part): prior code § 3-3.02)
3.12.030 Contract with State Board of Equalization prerequisite to effectiveness of chapter.
This chapter shall become operative on October 1, 1957, and prior thereto the city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of these sales and use tax regulations; provided, that if this city shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather than October, 1957. (Ord. 2003-13 (part): prior code § 3-3.03)
3.12.040 State sales and use tax law—Adoption—Limitations.
A. Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are adopted and made a part of this chapter as though fully set forth herein.
B. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, wherever the state is named or referred to as the taxing agency, the name of this city shall be substituted therefor. The substitution, however, shall not be made when the word “State” is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury or the Constitution of the State; the substitution shall not be made when the result of that substitution would require action to be taken by or against the city, or any agency thereof, rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter; the substitution shall not be made in those sections including, but not necessarily limited to, sections referring to the exterior boundaries of the state, where the result of the substitution would be to provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the state under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or to impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the provisions of that code; the substitution shall not be made in Sections 6701, 6702, except in the last sentence thereof, 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code; and the substitution shall not be made for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 or in the definition of that phrase in Section 6203. (Ord. 2003-13 (part): prior code § 3-3.04)
3.12.050 State sales and use tax law—Subsequent amendments adopted.
All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this chapter. (Ord. 2003-13 (part): prior code § 3-3.05)
3.12.060 Rate.
The rate of sales tax and use tax imposed by this chapter shall be one percent. (Ord. 2003-13 (part): prior code § 3-3.06)
3.12.070 Sales tax generally.
For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the city at the rate stated in Section 3.12.060 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after July 1, 1972. (Ord. 2003-13 (part): prior code § 3-3.07)
3.12.080 Use tax generally.
An excise tax is imposed on the storage, use or other consumption in this city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this city at the rate stated in Section 3.12.060 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. 2003-13 (part): prior code § 3-3.08)
3.12.090 Place of sale.
For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his or her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. (Ord. 2003-13 (part): prior code § 3-3.09)
3.12.100 Sellers permit.
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 this chapter. (Ord. 2003-13 (part): prior code § 3-3.10)
3.12.110 Additional exclusions and exemptions.
A. The amount subject to tax shall not include any sales or use tax imposed by the state upon a retailer or consumer.
B. The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county or city in this state shall be exempt from the tax due under this chapter.
C. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States or any foreign government.
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, is exempted from the use tax. (Ord. 2003-13 (part): prior code § 3-3.11)
3.12.120 Injunctions against collections of taxes.
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 city, or against any officer of the state or this city, to prevent or enjoin the collection under this chapter or Part 1.5 of Division 2 of the Revenue and Taxation Code of any tax or any amount of tax required to be collected. (Ord. 2003-13 (part): prior code § 3-3.12)