Azusa Municipal Code Div. 2 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 of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the city.

(Code 1971, § 3.28.040)

For the purposes of this article, 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. If a retailer has no permanent place of business in the state or has more than one place of business, the place 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.

(Code 1971, § 3.28.050)

Except as provided in this division and except insofar as this division is inconsistent with Revenue and Taxation Code § 7200 et seq., all of the provisions of such statute, as amended and in force and effect on April 1, 1956, applicable to sales tax, are adopted and made a part of this division as though fully set forth in this division.

(Code 1971, § 3.28.060)

Wherever and to the extent that in Revenue and Taxation Code § 6001 et seq. the state is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of the city for the word "state" when that word is used as part of the title of the state controller, the 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 city 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 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 division; 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 Revenue and Taxation Code § 6001 et seq. nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under that statute; and, in addition, the name of the city shall not be substituted for that of the state in Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828, as adopted.

(Code 1971, § 3.28.070)

If a seller's permit has been issued to a retailer under Revenue and Taxation Code § 6067, an additional seller's permit shall not be required under this article.

(Code 1971, § 3.28.080)

(a) There shall be excluded from the gross receipts by which the sales tax is measured:

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

(2) 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 governments.

(b) This section shall be operative January 1, 1984, and until 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 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, § 3.28.090)

(a) There shall be excluded from the gross receipts by which the sales tax is measured:

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

(2) 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 vessel for commercial purposes.

(3) 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.

(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.

(Code 1971, § 3.28.091)