Azusa Municipal Code Div. 1 Generally

This article shall be known as the Uniform Local Sales and Use Tax Article.

(Code 1971, § 3.28.010)

The city council declares that the uniform local sales and use tax is adopted to achieve the following in accordance with Revenue and Taxation Code § 7200 et seq., among other purposes, and directs that this article be interpreted in order to:

(1) Adopt a sales and use tax which complies with the requirements and limitations contained in such statute.

(2) Adopt a sales and use tax which incorporates provisions identical to those of the state sales and use tax law insofar as those provisions are not inconsistent with the requirements and limitations contained in such statute.

(3) Adopt a sales and use tax which imposes a one 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 practical 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.

(4) Adopt a sales and use tax which can be administered in a manner that will, to the degree possible consistent with such statute, 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 this article.

(Code 1971, § 3.28.020)

The uniform local sales and use tax shall become operative on April 1, 1956, and prior thereto 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, provided that if this city shall not have contracted with the state board of equalization prior to April 1, 1956, the sales and use tax shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the city and by the state board of equalization, provided further that this city's uniform local sales and use tax shall not become operative prior to the operative date of the uniform local sales and use tax ordinance of the county.

(Code 1971, § 3.28.030)

(a) There shall be exempt from the taxes due under this article:

(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 has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Revenue and Taxation Code § 7200 et seq. by any city and county, county, or city in this state.

(3) In addition to the exemptions provided in Revenue and Taxation Code §§ 6366 and 6366.1, 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.

(4) 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.

(b) This section shall be operative on the operative date of any act of the legislature of the state which amends or which repeals and reenacts Revenue and Taxation Code § 7202 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 Revenue and Taxation Code § 7202(i)(7), (8) as those subsections read on October 1, 1983, and on such date this section shall be deemed repealed.

(Code 1971, §§ 3.28.130, 3.28.131(3))

All amendments of the Revenue and Taxation Code enacted subsequent to April 1, 1956, which relate to the sales and use tax and which are not inconsistent with Revenue and Taxation Code § 7200 et seq. shall automatically become a part of this article.

(Code 1971, § 3.28.140)

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 article, or Revenue and Taxation Code § 7200 et seq. of any tax or any amount of tax required to be collected.

(Code 1971, § 3.28.150)

Editor's note— Ord. No. 14-O3, §§ 2, 3, adopted July 8, 2014, repealed § 70-73, which pertained to credit for payment of redevelopment agency sales and use tax against city sales and use taxes. See Code Comparative Table for complete derivation.