Chapter 4.20
SALES AND USE TAX

Sections:

Article I. General Provisions

4.20.010    Title for citation.

4.20.020    Purpose of chapter.

4.20.030    Credit against payment of taxes.

4.20.040    Enjoining collection prohibited.

4.20.050    Amendments to statutes applicable.

4.20.060    Operative date for certain sections.

4.20.070    Provisions inoperative—Following rate increase.

4.20.080    Provisions inoperative—Noncompliance with statutes.

Article II. Sales Tax

4.20.090    Imposition—Rate.

4.20.100    Exclusions from gross receipts.

4.20.110    Place where sales consummated.

4.20.120    Seller’s permit waived when.

4.20.130    Statutory provisions—Adopted by reference.

4.20.140    Statutory provisions—Terms substituted for County use.

Article III. Use Tax

4.20.150    Imposition—Rate.

4.20.160    Exemptions from use tax.

4.20.170    Statutory provisions—Adopted by reference.

4.20.180    Statutory provisions—Terms substituted for County use.

Article I. General Provisions

4.20.010 Title for citation.

This chapter shall be known as the “Santa Cruz County uniform local sales and use tax ordinance.” [Ord. 487, 1956; prior code § 7.10.100].

4.20.020 Purpose of chapter.

The Board of Supervisors hereby 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 of the State of California;

(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-fourth 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 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 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. 1692, 1972; Ord. 487, 1956; prior code § 7.10.110].

4.20.030 Credit against payment of taxes.

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 (h) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that code. [Ord. 3620 § 24, 1985; Ord. 3488 §§ 3, 6, 1983; Ord. 1940, 1973; Ord. 1692, 1972; Ord. 730, 1961; Ord. 487, 1956; prior code § 7.10.120].

4.20.040 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 hereunder 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. 487, 1956; prior code § 7.10.130].

4.20.050 Amendments to statutes applicable.

All amendments to the California Revenue and Taxation Code enacted subsequent to the effective date of the ordinance codified in this section which relate to the sale 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 hereof. [Ord. 487, 1956; prior code § 7.10.140].

4.20.060 Operative date for certain sections.

SCCC 4.20.030, 4.20.100 and 4.20.160 shall become operative on January 1st of the year following 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. [Ord. 1940, 1973; prior code § 7.10.150].

4.20.070 Provisions inoperative—Following rate increase.

The provisions contained in this chapter may, by a subsequent ordinance, be made inoperative not less than 60 days but not earlier than the first day of the calendar quarter, following an increase by any city within this County of the rate of its sales and use tax above the rate in effect at the time the ordinance codified in this section was enacted. [Ord. 487, 1956; prior code § 7.10.160].

4.20.080 Provisions inoperative—Noncompliance with statutes.

This chapter may be made inoperative not less than 60 days, but not earlier than the first day of the calendar quarter, following the County’s lack of compliance with Article II (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code. [Ord. 1692, 1972; prior code § 7.10.170].

Article II. Sales Tax

4.20.090 Imposition—Rate.

For the privilege of selling tangible or 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 or after July 1, 1956, to and including June 30, 1972, and at the rate of one and one-fourth percent thereafter. [Ord. 1692, 1972; Ord. 487, 1956; prior code § 7.10.200].

4.20.100 Exclusions from gross receipts.

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 of California upon a retailer or consumer;

(B)    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. 3620 § 25, 1985; Ord. 3488 §§ 1, 4, 1983; Ord. 1940, 1973; Ord. 1692, 1972; Ord. 730, 1961; Ord. 487, 1956; prior code § 7.10.250].

4.20.110 Place where sales consummated.

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 Board of Equalization. [Ord. 730, 1961; Ord. 487, 1956; prior code § 7.10.210].

4.20.120 Seller’s permit waived 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 reason of this chapter. [Ord. 1692, 1972; Ord. 730, 1961; Ord. 487, 1956; prior code § 7.20.220].

4.20.130 Statutory provisions—Adopted by reference.

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 April 1, 1956, applicable to sales taxes are hereby adopted and made a part hereof as though fully set forth herein. [Ord. 487, 1956; prior code § 7.10.230].

4.20.140 Statutory provisions—Terms substituted for County use.

Wherever, and to the extent that in Part 1 of Division 2 of the Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the County of Santa Cruz shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of the County of Santa Cruz 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 of California; 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 operations hereof; 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 the 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. [Ord. 487, 1956; prior code § 7.10.240].

Article III. Use Tax

4.20.150 Imposition—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 July 1, 1956, for storage, use or other consumption in the County at the rate of one percent of the sale price of the property to and including June 30, 1972, and at the rate of one and one-fourth percent thereafter. The sale 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. 1692, 1972; Ord. 487, 1956; prior code § 7.10.300].

4.20.160 Exemptions from use tax.

There shall be exempt from the tax due under SCCC 4.20.150 et seq.:

(A)    The amount of 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 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;

(C)    And provided that, 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 80 percent of the tax. [Ord. 3620 § 26, 1985; Ord. 3488 §§ 2, 5, 1983; Ord. 1940, 1973; Ord. 1692, 1972; Ord. 730, 1961; Ord. 487, 1956; prior code § 7.10.330].

4.20.170 Statutory provisions—Adopted by reference.

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 April 1, 1956, applicable to use taxes, are hereby as though fully set forth herein. [Ord. 487, 1956; prior code § 7.10.310].

4.20.180 Statutory provisions—Terms substituted for County use.

Wherever, and to the extent that in Part 3 of Division 2 of the Revenue and Taxation Code the State of California 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, the State Treasury, or of the Constitution of the State of California; 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 the tax with respect to certain storage, use or other consumption of tangible personal property imposed in SCCC 4.20.150 which would not otherwise be exempt from such 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 such 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 the 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. 730, 1961; Ord. 487, 1956; prior code § 7.10.320].