Chapter 3.08
SALES AND USE TAX
Sections:
3.08.020 Distribution of sales and use tax revenue.
3.08.050 Administration and operation by state.
3.08.090 State provisions--Adoption.
3.08.100 State provisions--Limitations.
3.08.110 Additional seller’s permit not required.
3.08.120 Exclusions and exemptions--Other taxes and aircraft as common carriers.
3.08.130 Exclusions and exemptions--Other taxes, aircraft and waterborne vessels.
3.08.140 Exclusions and exemptions--Applicability.
3.08.150 Amendments to state provisions.
3.08.160 Enjoinment of collection.
3.08.010 Short title.
The ordinance codified in this chapter shall be known as the "Uniform Local Sales and Use Tax Ordinance." (Ord. 195 §1, 1973)
3.08.020 Distribution of sales and use tax revenue.
The city of Angels Camp shall receive ninety-five percent of the sales and use tax revenue collected within the city. The county of Calaveras shall receive five percent of the sales and use tax revenue collected within the city. (Ord. 430 §1, 2007: Ord. 381A (part), 2000: Ord. 381 (part), 2000: Ord. 196 §1, 1973: Ord. 195 §2, 1973)
3.08.030 Operative date.
The ordinance codified in this chapter shall become operative, retroactively, as of July 1, 2007. (Ord. 430 §2, 2007: Ord. 381A (part), 2000: Ord. 381 (part), 2000: Ord. 195 §3, 1973)
3.08.040 Purpose.
The city council declares that this chapter is adopted to achieve the following, among other, purposes, and directs that the provisions hereof be interpreted in order to accomplish these 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;
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 Revenue and Taxation Code;
C. To adopt a sales and use tax ordinance which imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as 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 Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of recordkeeping upon persons subject to taxation under the provisions of this chapter. (Ord. 195 §4, 1973)
3.08.050 Administration and operation by state.
Prior to the operative date this city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax chapter; provided, that if this city has not 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 the first day of the first calendar quarter following the adoption of the ordinance codified in this chapter. (Ord. 195 §5, 1973)
3.08.060 Sales tax imposed.
For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the city at the rate stated in Section 3.08.020 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date. (Ord. 195 §6, 1973)
3.08.070 Place of sale.
A. For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination. The gross receipts from such sale 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.
B. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. (Ord. 195 §7, 1973)
3.08.080 Use tax imposed.
An excise tax is imposed or 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 of consumption in this city at the rate stated in Section 3.08.020 of the sale 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. 195 §8, 1973)
3.08.090 State provisions--Adoption.
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 and Division 2 of the Revenue and Taxation Code are adopted and made a part of this chapter as though fully set forth in this chapter. (Ord. 195 §9, 1973)
3.08.100 State provisions--Limitations.
In adopting the provisions of Part 1 of Division; 2 of the Revenue and Taxation Code, wherever the state of California is named or referred to as the taxing agency, the name of this city shall be substituted 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 of California; 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 of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the state under 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 said 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. 195 §10, 1973)
3.08.110 Additional seller’s permit not required.
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 is not required by this chapter. (Ord. 195 §11, 1973)
3.08.120 Exclusions and exemptions--Other taxes and aircraft as common carriers.
A. The amount subject to tax shall not include any sales or use tax imposed by the stat 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 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 o 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 if exempted from the use tax. (Ord. 267 §1, 1984: Ord. 195 §12, 1973)
3.08.130 Exclusions and exemptions--Other taxes, air craft and waterborne vessels.
A. The amount subject to tax shall not include 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 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 waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.
D. The storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property of such vessels for commercial purposes is exempted from the use tax.
E. There are exempted from the computation of the amount of 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.
F. In addition to the exemptions provided in Section 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. 267 §2, 1984: Ord. 195 §13, 1973)
3.08.140 Exclusions and exemptions--Applicability.
A. Section 3.08.120 shall be operative January 1, 1984.
B. Section 3.08.130 shall be operative on the operative date of any act of the Legislature of the state of California which amends Section 7202 of the Revenue and Taxation Code or which 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 as those subdivisions read on October 1, 1983. (Ord. 267 §3, 1984: Ord. 195 §14, 1973)
3.08.150 Amendments to state provisions.
All amendments of the Revenue and Taxation Code subsequent to the adoption of the ordinance codified in this chapter 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. 195 §15, 1973)
3.08.160 Enjoinment of collection.
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. 195 §16, 1973)
3.08.170 Violation--Penalty.
Any person violating any of the provisions of this chapter is guilty of a misdemeanor. (Ord. 514 §3 (Att. G), 2021; Ord. 195 §17, 1973)
3.08.180 Severability.
If any section, subsection, sentence, clause, phrase or other part of this chapter is for any reason held to be unconstitutional or otherwise invalid, such decision shall not affect the validity of the remaining portions of this chapter. (Ord. 430 §3, 2007)