Azusa Municipal Code Div. 3 Use Tax

An excise tax is imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on or after April 1, 1956, for storage, use or other consumption in the city at the rate 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, regardless of the place to which delivery is made.

(Code 1971, § 3.28.100)

Except as provided in this division and except insofar as they are inconsistent with Revenue and Taxation Code § 7200 et seq., all of the provisions of Revenue and Taxation Code § 6001 et seq., as amended and in force and effect on April 1, 1956, applicable to use taxes are adopted and made a part of this section as though fully set forth in this division.

(Code 1971, § 3.28.110)

Whenever 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 name of this city shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of this 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 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 in performing the functions incident to the administration or operation of this article, 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 Revenue and Taxation Code § 6001 et seq., 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 the provisions of 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, Revenue and Taxation Code §§ 6711, 6715, and the name of the city shall not be substituted for the word "state" in the phrase "retailer engaged in business in this state" in Revenue and Taxation Code § 6203 nor in the definition of that phrase in Revenue and Taxation Code § 6203.

(Code 1971, § 3.28.120)