Beverly Hills Municipal Code Art. 1 Uniform Sales and Use Tax

This article shall be known as the UNIFORM LOCAL SALES AND USE TAX LAW OF THE CITY. (1962 Code § 8-2)

This article is adopted to achieve the following purposes, and is to be interpreted in order to accomplish these purposes:

A. To adopt a sales and use tax law which complies with the requirements and limitations contained in part 1.5 of division 2 of the state Revenue And Taxation Code;

B. To adopt a sales and use tax law 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 said Revenue And Taxation Code;

C. To adopt a sales and use tax law which imposes a tax 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; and

D. To adopt a sales and use tax law which can be administered consistent with the provisions of part 1.5 of division 2 of said Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and minimize the burden of record keeping upon persons subject to taxation under the provisions of this article. (1962 Code § 8-2)

A. There is hereby imposed a tax for the privilege of selling tangible personal property at retail upon every retailer in the city at the rate of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold by that person at retail in the city, and a use tax of one percent (1%) of the purchase price upon the storage, use or other consumption of tangible personal property purchased from a retailer for storage, use or consumption in the city.

B. For the purposes of this article, all retail sales are deemed consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or its agent to an out of state destination or to a common carrier for delivery to an out of state destination. 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 as prescribed and adopted by the state board of equalization. The gross receipts from such sales for purposes of the sales tax, and purchase price for purposes of the use tax, shall include delivery charges when such charges are subject to the state sales and use tax. (1962 Code § 8-2)

The tax imposed by this article shall not be applicable to the following:

A. The amount of 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 the provisions of part 1.5 of division 2 of the state Revenue and Taxation Code by any city or county in the state;

C. The gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city, and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of the state, the United States, or any foreign government;

D. In addition to the exemptions set forth in sections 6366 and 6366.1 of said Revenue and Taxation Code, the storage, use, or other consumption of tangible 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 the state, the United States, or any foreign government. (1962 Code § 8-2)

The city shall contract with the state board of equalization to perform all functions incident to the administration or operation of the sales and use tax under this article, which shall continue in effect so long as the county of Los Angeles has an operative sales and use tax ordinance enacted pursuant to part 1.5 of division 2 of the state Revenue and Taxation Code. (1962 Code § 8-2)

In enacting this article, the city adopts the provisions contained in part 1 of division 2 of the state Revenue and Taxation Code, commencing with section 6001 thereof, insofar as they relate to sales and use taxes, except that the name of the city as the taxing agency shall be substituted for that of the state; with the exception that the name of the city 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; and an additional seller's permit shall not be required if one is issued to the seller under section 6067 of the state Revenue and Taxation Code. All amendments to the foregoing state code provisions, shall upon enactment by the state, automatically become a part of this article. (1962 Code § 8-2)