The board of supervisors of the county hereby declares that 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 of the state;

(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 one and one-quarter percent 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, be consistent with the provisions of Part 1.5 of Division 2 of the 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 chapter. (Ord. No. 345, § 2.)

18-3 Operative date.

This chapter shall become operative on January 1, 1974, and prior thereto this county 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. (Ord. No. 345, § 3.)

Article II. Sales Tax

18-4 Imposition and rate.

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 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the county on and after October 1, 1957, to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter. (Ord. No. 345, § 4(a).)

18-5 Sale consummation place determination.

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. Delivery charges shall be included in the gross receipts by which the tax is measured, regardless of the place to which delivery is made, when such charges are included in the measure of the sales or use tax imposed by the state. 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 retail sales are consummated shall be as determined under rules and regulations prescribed and adopted by the board of equalization. (Ord. No. 345, § 4(b)(part).)

18-6 State law adoption.

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, all of the provisions of part 1 of division 2 of said code, as amended and in force and effect on January 1, 1974, applicable to sales taxes are hereby adopted and made a part of this article as though fully set forth in this article. (Ord. No. 345, § 4(b)(1).)

18-7 Term substitutions.

Wherever, and to the extent that, in part 1 of division 2 of the Revenue and Taxation Code the state is named or referred to as the taxing agency, the county shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of the county 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; 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 chapter; 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, 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 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. (Ord. No. 345, § 4(b)(2).)

18-8 Seller’s permit requirement.

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 article. (Ord. No. 345, § 4 (b)(3).)

18-9 Exclusions.

There shall be excluded from the gross receipts by which the tax is measured:

(a) The amount of any sales or use tax imposed by the state upon a retailer or consumer;

(b) Eighty percent 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. (Ord. No. 345, § 4(b)(4).)

18-10 Exclusions and exemptions.

(a) This subsection shall be operative January 1, 1984.

There shall be excluded from the gross receipts by which the tax is measured:

(1) The amount of any sales or use tax imposed by the state upon a retailer or consumer.

(2) Eighty percent 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.

(b) This subsection shall be operative on the operative date of any act of the legislature of the state, which amended or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983.

There shall be excluded from the gross receipts by which the tax is measured:

(1) The amount of any sales or use tax imposed by the state upon a retailer or consumer.

(2) Eighty percent 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.

(3) Eighty percent 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. (Ord. No. 345, § 4(b)(4.5); Ord. No. 435, §§ 1, 4, 7.)

Article III. Use Tax

18-11 Imposition and rate.

An excise tax is hereby imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after October 1, 1957, for storage, use or other consumption in the county at the rate of one percent of the sales price of the property to and including June 30, 1972, and at the rate of one and one-quarter percent 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. (Ord. No. 345, § 5(a).)

18-12 State law adoption.

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, all of the provisions of part 1 of division 2 of said code, as amended and in force and effect on January 1, 1974, applicable to use taxes are hereby adopted and made a part of this article as though fully set forth in this article. (Ord. No. 345, § 5(b)(1).)

18-13 Term substitutions.

Wherever, and to the extent that, in part 1 of division 2 of the Revenue and Taxation Code the state is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this section 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, 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; 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 chapter; 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, 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 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. (Ord. No. 345, § 5(b)(2).)

18-14 Exemptions.

There shall be exempt from the tax due under this article:

(a) The amount of 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 sales tax under a sales or use tax ordinance enacted in accordance with part 1.5 of division 2 of the Revenue and Taxation Code by any other city and county, county, or city in any other county in this state;

(c) 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, interstate or foreign commerce by public utilities which are regulated by the public utilities commission of the state, shall be exempt from eighty percent of the tax due under this article. (Ord. No. 345, § 5(b)(3).)

18-15 Exemptions.

(a) This subsection shall be operative January 1, 1984.

There shall be exempt from the tax due under this section:

(1) The amount of any sales or use tax imposed by the state upon a retailer or consumer.

(2) 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 chapter.

(3) 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 of tax.

There shall be exempt from the tax due under this section:

(1) The amount of any sales or use tax imposed by the state upon a retailer or consumer.

(3) 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 of the tax.

(4) 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 of tax. (Ord. No. 345 § 5(b)(3.5); Ord. No. 435, §§ 2, 5, 8.)

Article IV. Additional Regulations

18-16 Credit against taxes.

(a) This subsection shall be operative January 1, 1984.

Any person subject to a sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter 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 subdivision (h) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of part 1.5 of division 2 of that code.

Any person subject to a sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter 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. (Ord. No. 345, §§ 6, 6.5; Ord. No. 435, §§ 3, 6, 8.)

18-17 Application of provisions regarding exclusions, exemptions and credit against taxes.

(a) Sections 18-10, 18-15 and 18-16(b) shall become operative on January 1st of 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 Sections 18-9, 18-14 and 18-16(a) shall become inoperative.

(b) In the event that Sections 18-10, 18-15 and 18-16(b) 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, sections 18-9, 18-14 and 18-16(a) shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time sections 18-10, 18-15 and 18-16(b) 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 sections 18-10, 18-15 and 18-16(b) shall again become operative and sections 18-9, 18-14 and 18-16(a) shall become inoperative. (Ord. No. 345, § 8.1.)

18-18 Enjoining collection prohibited.

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 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. No. 345, § 7.)

18-19 State law amendment incorporation.

All amendments of the Revenue and Taxation Code enacted subsequent to the operative date of this chapter which relate to the sales and use tax 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. No. 345, § 8.)

18-20 Chapter inoperative when.

(a) This chapter may be made inoperative not less than sixty days, but not earlier than the first day of the calendar quarter, following the county’s lack of compliance with article 11 (commencing with Section 29530) of chapter 2 of division 3 of title 3 of the Government Code.

(b) This chapter may become inoperative on the first day of the first quarter which commences more than sixty days following the date upon which any city within the county increases the rate of its sales or use tax above the rate in effect on the date the ordinance codified in this chapter was enacted. (Ord. No. 345, §§ 8.5, 9; Ord. No. 374, § 1.)

18-21 Penalty for violations.

Any person violating any of the provisions of this chapter is guilty of a misdemeanor and upon conviction thereof is punishable by a fine of not more than five hundred dollars or by imprisonment for a period of not more than six months in the county jail, or by both such fine and imprisonment. (Ord. No. 345, § 10.)

As to general penalty, see § 4-12 of this Code.

Article V. County General Transactions and Use Tax Ordinance

18-22 Purpose.

The ordinance codified in this chapter is adopted to achieve the following, among other, purposes and this chapter shall be interpreted liberally to accomplish those purposes:

(a) To impose a retail transactions and use tax in accordance with Part 1.6, commencing with Section 7251 and Section 7285 of Part 1.7 of Division 2 of the Revenue and Taxation Code, which authorizes Colusa County to levy this tax if a majority of the electors voting on the measure approve the imposition of the tax at an election;

(b) To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the sales and use tax law (Part 1 of Division 2 of the Revenue and Taxation Code) and that are not inconsistent with the requirements and limitations of the transactions and use tax law (Part 1.6 of Division 2 of the Revenue and Taxation Code);

(c) To adopt a retail transactions and use tax ordinance that 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, 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 retail transactions and use tax ordinance that can be administered in a manner that will, to the greatest degree possible and consistent with the provisions of the transactions and use tax law, minimize both the cost of collecting the transactions and use taxes and the burden of record-keeping upon persons subject to taxation under this chapter. (Ord. No. 682, § 3 (part).)

18-23 Place of sale.

For 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 the agent of the retailer 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. No. 682, § 3 (part).)

18-24 Transactions and use tax rate.

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated and unincorporated territory of the county at the rate of one-half of one percent of gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of the ordinance codified in this chapter.

An excise tax is imposed on the storage, use or other consumption in this county of tangible personal property purchased from any retailer on and after the operative date of the ordinance codified in this chapter for storage, use or other consumption in the territory of this county at the rate of one half of one percent 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 despite the place to which delivery is made. (Ord. No. 682, § 3 (part).)

18-25 Adoption of provisions of state law.

Except as otherwise provided in this chapter and to the extent consistent with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby incorporated into and made a part of the ordinance codified in this chapter as though fully set forth herein. (Ord. No. 682, § 3 (part).)

18-26 Limitations on adoption of state law and collection of taxes.

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 authority, the name of this county will be substituted for it. However, the substitution will not be made when:

(a) The word “state” is used as part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury or the Constitution of the State of California;

(b) The result of that substitution would require action to be taken by or against this county or any agency, officer or employee of it rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter;

(c) In those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the substitution would be to:

(1) 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,

(2) 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.

(d) In Sections 6701, 6702 (except in its last sentence), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code;

(e) The word “district” shall be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 of the Revenue and Taxation Code and in the definition of that phrase in that section. (Ord. No. 682, § 3 (part).)

18-27 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 transactor’s permit is not required by this chapter. However, nothing in this chapter shall be deemed or construed to waive, or exempt any person from, any other provision of law requiring a permit for the sale, storage, use or other consumption of tangible personal property. (Ord. No. 682, § 3 (part).)

18-28 Exemption and exclusions.

(a) There shall be excluded from the measure of the transactions tax and the use tax the amount of any 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 (Part 1.5 of Division 2 of the Revenue and Taxation Code) or the amount of any state administered transactions or use tax.

(b) There are exempted from the computation of the amount of the transactions tax the gross receipts from:

(1) Sales of tangible personal property other than fuel or petroleum products 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 California, the United States or any foreign government;

(2) Sales of property to be used outside this county which is shipped to a point outside this county, pursuant to the contract of sale, by delivery to such a 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 the purposes of this subsection, delivery to a point outside this county will be satisfied:

a. With respect to vehicles (other than commercial vehicles) subject to registration under Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed according to Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code, by registration to an out-of-county address and by a declaration under penalty of perjury, signed by the buyer, stating that such an address is, in fact, his or her principal place of residence, and

b. With respect to commercial vehicles, by registration to a place of business out-of-county and declaration under penalty of perjury, signed by the buyer, stating that the vehicle will be operated from that address.

(3) The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price under a contract entered into before the operative date of the ordinance codified in this chapter;

(4) A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease before the operative date of the ordinance codified in this chapter; and

(5) For the purposes of subsections (b)(3) and (b)(4) of this section, the sale or lease of tangible personal property will be deemed not to be obligated under 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 such right is exercised.

(c) There are exempted from the use tax imposed by this chapter, the storage, use or other consumption in this county of tangible personal property:

(1) The gross receipts from the sale of which have been subject to a tax under any state administered transactions and use tax ordinance;

(2) Other than fuel or petroleum products 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 under the laws of California, the United States or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code;

(3) If the purchaser is obligated to purchase the property for a fixed price under a contract entered into before the operative date of the ordinance codified in this chapter;

(4) If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease entered into before the operative date of the ordinance codified in this chapter;

(5) For the purposes of subsections (c)(3) and (c)(4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property will be deemed not to be obligated under 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 such right is exercised;

(6) Except as provided in subsection (c)(7), a retailer engaged in business in this county will not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into this county or participates within this 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 this county or through any representative, agent, canvasser, solicitor, subsidiary or person in this county under the authority of the retailer; and

(7) “A retailer engaged in business in this county” shall also include any retailer of the following: vehicles subject to registration under Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed according to Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. Such a retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel or aircraft at an address in this county.

(d) Any person subject to use tax under this chapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or a retailer liable for a transactions tax under Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property, the storage, use or other consumption of which is subject to the use tax. (Ord. No. 682, § 3 (part).)

18-29 Amendments to the revenue and taxation code.

All amendments to Part 1 of Division 2 of the Revenue and Taxation Code, effective after the date of adoption of the ordinance codified in this chapter and relating to sales and use taxes, will automatically become a part of this chapter to the extent consistent with Part 1.6 of Division 2 of the Revenue and Taxation Code, but no such amendment will operate to affect the rate of tax imposed by this chapter. (Ord. No. 682, § 3 (part).)

18-30 Enjoining collection forbidden.

No injunction or writ of mandate or other legal or equitable process will issue in any suit, action or proceeding in any court against the State of California or this county, or against any officer of the State of California or this county, to prevent or enjoin the collection under this chapter, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. (Ord. No. 682, § 3 (part).)

18-31 Use of the taxes.

The proceeds of any and all transactions and use taxes collected under this chapter shall be used for general fund purposes within this county. The division of the tax allocable to the county shall be determined by the Colusa County board of supervisors. (Ord. No. 682, § 3 (part).)

Chapter 18SALES AND USE TAX

Article I. General Provisions

18-1 Short title.

18-2 Purpose.

18-3 Operative date.

Article II. Sales Tax

18-4 Imposition and rate.

18-5 Sale consummation place determination.

18-6 State law adoption.

18-7 Term substitutions.

18-8 Seller’s permit requirement.

18-9 Exclusions.

18-10 Exclusions and exemptions.

Article III. Use Tax

18-11 Imposition and rate.

18-12 State law adoption.

18-13 Term substitutions.

18-14 Exemptions.

18-15 Exemptions.

Article IV. Additional Regulations

18-16 Credit against taxes.

18-17 Application of provisions regarding exclusions, exemptions and credit against taxes.

18-18 Enjoining collection prohibited.

18-19 State law amendment incorporation.

18-20 Chapter inoperative when.

18-21 Penalty for violations.

Article V. County General Transactions and Use Tax Ordinance

18-22 Purpose.

18-23 Place of sale.

18-24 Transactions and use tax rate.

18-25 Adoption of provisions of state law.

18-26 Limitations on adoption of state law and collection of taxes.

18-27 Permit not required.

18-28 Exemption and exclusions.

18-29 Amendments to the revenue and taxation code.

18-30 Enjoining collection forbidden.

18-31 Use of the taxes.

Chapter 18
SALES AND USE TAX