Chapter 3.04
UNIFORM SALES AND USE TAX1

Sections:

3.04.010    Short title.

3.04.020    Rate.

3.04.030    Operative date.

3.04.040    Purpose.

3.04.050    Contract with state.

3.04.060    Sales tax.

3.04.070    Place of sale.

3.04.080    Use tax.

3.04.090    Adoption of provisions of state law.

3.04.100    Limitations on adoption of state law.

3.04.110    Permit not required.

3.04.120    Exclusions and exemptions.

3.04.130    Amendments.

3.04.140    Enjoining collection forbidden.

3.04.150    Violation – Penalty.

3.04.160    Credit against taxes due and payable to redevelopment agency.

3.04.010 Short title.

This chapter shall be known as the “uniform local sales and use tax ordinance.” (Ord. 401 § 1(part), 1984).

3.04.020 Rate.

The rate of sales tax and use tax imposed by this chapter shall be .975 percent. (Ord. 401 § 1(part), 1984).

3.04.030 Operative date.

This chapter shall be operative on October 1, 1984. (Ord. 401 § 1(part), 1984).

3.04.040 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 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 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 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 record keeping upon persons subject to taxation under the provisions of this chapter. (Ord. 401 § 1(part), 1984).

3.04.050 Contract with state.

Prior to the operative date of this chapter the city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the sales and use tax ordinance; provided, that if the city shall not have contracted with the State Board of Equalization prior to the operative date of this chapter, 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. 401 § 1(part), 1984).

3.04.060 Sales tax.

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 3.04.020 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 of this chapter. (Ord. 401 § 1(part), 1984).

3.04.070 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 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. 401 § 1(part), 1984).

3.04.080 Use tax.

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 the city at the rate stated in Section 3.04.020 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. 401 § 1(part), 1984).

3.04.090 Adoption of provisions of state law.

Except as otherwise provided in this chapter and except as 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. (Ord. 401 § 1(part), 1984).

3.04.100 Limitations on adoption of state law.

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 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 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. 401 § 1(part), 1984).

3.04.110 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 shall not be required by this chapter. (Ord. 401 § 1(part), 1984).

3.04.120 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 exempted 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 use of 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 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.

F. 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. 401 § 1(part), 1984).

3.04.130 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 a part of this chapter. (Ord. 401 § 1(part), 1984).

3.04.140 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 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. 401 § 1(part), 1984).

3.04.150 Violation – Penalty.

Any person violating any of the provisions of this chapter is guilty of a misdemeanor, and upon conviction shall be punishable by a fine of not more than five hundred dollars or by imprisonment for a period of not more than six months, or by both such fine and imprisonment. (Ord. 401 § 1(part), 1984).

3.04.160 Credit against taxes due and payable to redevelopment agency.

In the event that the redevelopment agency of the city adopts an ordinance pursuant to the provisions of Section 7202.6 of the Revenue and Taxation Code of California which provides for the levying of a sales and use tax within a project area of the redevelopment agency of the city, any retailer or other person required to pay a sales or use tax pursuant to provisions of this chapter shall be given a credit against amounts payable under this chapter in the amount of sale and/or use taxes payable to the redevelopment agency of the city under such ordinance adopted pursuant to the provisions of said Section 7202.6. In the event the redevelopment agency of the city issues obligations secured in whole or in part by taxes levied pursuant to the provisions of Section 7202.6 of the Revenue and Taxation Code of California, the city shall not revoke this credit in whole or in part nor shall it reduce its sales and use tax rate. (Ord. 612 § 2, 1994).


1

For statutory provisions regarding the “Bradley-Burns Uniform Local Sales and Use Tax Law,” see Rev. & Tax. Code § 7200 et seq.; for provisions regarding state sales and use taxes, see Rev. & Tax. Code § 6001 et seq. Prior history: Ords. 4, 105, 186, 372.