Chapter 3.16
UNIFORM LOCAL SALES AND USE TAX

Sections:

3.16.010    Short title.

3.16.020    Purpose.

3.16.030    Adoption of State Statutes—General requirements.

3.16.040    Adoption of State Statutes—Limitations.

3.16.050    Permit required when.

3.16.060    Administration and operation.

3.16.070    Sales tax imposed.

3.16.080    Determination of sale—Exceptions.

3.16.090    Use tax imposed.

3.16.100    Exclusions and exemptions.

3.16.110    Exclusions and exemptions.

3.16.120    Revenue and Tax Code amendments.

3.16.130    Enjoining collection forbidden.

3.16.140    Rates.

3.16.150    Operative date of chapter.

3.16.160    Violation—Penalty.

3.16.010 Short title.

This chapter shall be known as the “Uniform Local Sales and Use Tax Ordinance.” (Ord. 742 § 2 (part), 1973)

3.16.020 Purpose.

The City Council declares that the ordinance codified in this chapter is adopted to achieve the following, among other purposes, and directs that the provisions of this chapter 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;

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 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 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. 742 § 2 (part), 1973)

3.16.030 Adoption of State Statutes—General requirements.

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 hereby adopted and made a part of this chapter as though fully set forth in this chapter. (Ord. 742 § 2 (part), 1973)

3.16.040 Adoption of State Statutes—Limitations.

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 the 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 the ordinance codified in 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 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. 742 § 2 (part), 1973)

3.16.050 Permit required when.

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. 742 § 2 (part), 1973)

3.16.060 Administration and operation.

Prior to the operative date the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance codified in this chapter; provided, that if the City shall 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 adoption of the ordinance codified in this chapter. (Ord. 742 § 2 (part), 1973)

3.16.070 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 3.16.140 of this chapter of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City on and after the operative date. (Ord. 742 § 2 (part), 1973)

3.16.080 Determination of sale—Exceptions.

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 or to a common carrier for delivery to an out-of-State destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. (Ord. 742 § 2 (part), 1973)

3.16.090 Use tax imposed.

An excise tax is imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retail on and after the operative date for storage, use or other consumption in the City at the rate stated in Section 3.16.140 of this chapter 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. 742 § 2 (part), 1973)

3.16.100 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, or City, in the 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 the 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 the State, the United States, or any foreign government is exempted from the use tax.

E. This section shall be operative January 1, 1984. (Ord. 931 §§ 1, 3, 1983: Ord. 742 § 2 (part), 1973)

3.16.110 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 the 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 such vessels for commercial purposes is exempted from the use tax.

E. 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 the 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 the State, the United States or any foreign government is exempted from the use tax.

G. This section shall be operative on the operative date of any act of the Legislature of the State 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 (l) (7) and (l) (8) of Section 7202 as those subdivisions read on October 1, 1983. (Ord. 931 §§ 2, 4, 1983: Ord. 742 § 2 (part), 1973)

3.16.120 Revenue and Tax Code amendments.

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 part of this chapter. (Ord. 742 § 2 (part), 1973)

3.16.130 Enjoining collection forbidden.

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 the 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. 742 § 2 (part), 1973)

3.16.140 Rates.

The rate of sales tax and use tax imposed by this chapter shall be 95/100 of one percent. (Ord. 742 § 2 (part), 1973)

3.16.150 Operative date of chapter.

The ordinance codified in this chapter shall be operative on January 1, 1974. (Ord. 742 § 2 (part), 1973)

3.16.160 Violation—Penalty.

A. Any person violating any of the provisions or failing to comply with any of the mandatory requirements of the ordinances of the City is guilty of a misdemeanor, unless the violation is made an infraction by ordinance.

B. Except in cases where a different punishment is prescribed by any ordinance of the City, any person convicted of a misdemeanor for violation of an ordinance of the City is punishable by a fine of not more than one thousand dollars, or by imprisonment not to exceed six months, or by both such fine and imprisonment.

C. Any person convicted of an infraction for violation of an ordinance of the City is punishable by:

1. A fine not exceeding one hundred dollars for a first violation;

2. A fine not exceeding two hundred dollars for a second violation of the same ordinance within one year; or

3. A fine not exceeding five hundred dollars for each additional violation of the same ordinance within one year.

D. Each person is guilty of a separate offense for each and every day during any portion of which any violation of any provision of this chapter is committed, continued or permitted by any such person, and he shall be punishable accordingly.

E. In addition to the penalties set out in this chapter, any condition caused or permitted to exist in violation of any of the provisions of this chapter shall be deemed a public nuisance and may be, by the City, summarily abated as such, and each day such condition continues shall be regarded as a new and separate offense. (Ord. 978 § 2 (part), 1987: Ord. 742 § 2 (part), 1973)