Brea Municipal Code Ch. 3.12 Uniform Local Sales and Use Tax

This chapter shall be known as the uniform local sales and use tax regulations of the city.

(1961 Code, § 23.2; Ord. 525)

The rate of sales tax and use tax imposed by this chapter shall be one percent (1%).

(1961 Code, § 23.3; Ord. 525)

This chapter shall be operative on January 1, 1974.

(1961 Code, § 23.4; Ord. 525)

The City Council 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 sales and use tax regulations which comply with the requirements and limitations contained in Cal. Rev. & Tax. Code, part 1.5 of division 2;

B. To adopt sales and use tax regulations which incorporate 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 Cal. Rev. & Tax. Code, part 1.5 of division 2;

C. To adopt sales and use tax regulations which impose a tax and provide 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 state sales and use taxes;

D. To adopt sales and use tax regulations which can be administered in a manner that will, to the degree possible, consistent with the provisions of Cal. Rev. & Tax Code, part 1.5 of division 2, minimize the cost of collecting city 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.

(1961 Code, § 23.5; Ord. 525)

Prior to the operative date, this city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this chapter; provided, that if this city shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract, and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather than the first day of the first calendar quarter following the adoption of this chapter.

(1961 Code, § 23.6; Ord. 525)

A. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate stated in § 3.12.020 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date.

B. 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 or her 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 (1) 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.

(1961 Code, §§ 23.7 and 23.8; Ord. 525)

An excise tax is hereby imposed on the storage, use or other consumption in this city of tangible personal property purchased from any retailer, on and after the operative date, for storage, use or other consumption in this city at the rate stated in § 3.12.020 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.

(1961 Code, § 23.8-1; Ord. 525)

A. Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Cal. Rev. & Tax. Code, part 1.5 of division 2, all of the provisions of Cal. Rev. & Tax. Code, part 1 of division 2 are hereby adopted and made a part of this chapter as though fully set forth herein.

B. All subsequent amendments of the Cal. Rev. & Tax. Code which relate to the sales and use tax and which are not inconsistent with Cal. Rev. & Tax. Code, part 1.5 of division 2 shall automatically become a part of this chapter.

C. In adopting the provisions of Cal. Rev. & Tax. Code, part 1 of division 2, wherever the state is named or referred to as the taxing agency, the name of the city shall be substituted therefor. The substitution, however, shall not be made when the word “state” is used as part of the title of the state controller, the state treasurer, the State Board of Control, the State Board of Equalization, the State Treasury or the Constitution of the state; the substitution shall not be made 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 article; the substitution shall not be 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 sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the state under the provisions of Cal. Rev. & Tax. Code, part 1 of division 2, or to impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under such provisions of the Cal. Rev. & Tax. Code; the substitution shall not be made in Cal. Rev. & Tax. Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828; and the substitution shall not be made for the word “state” in the phrase “retailer engaged in business in this state” in § 6203 or in the definition of that phrase in § 6203.

(1961 Code, §§ 23.8-2, 23.8-3 and 23.8-4; Ord. 525)

If a seller's permit has been issued to a retailer under Cal. Rev. & Tax. Code § 6067, an additional seller's permit shall not be required by this chapter.

(1961 Code, § 23.8-5; Ord. 525)

A. Exclusions and exemptions generally.

1. The amount subject to tax shall not include 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 have been subject to tax under a sales and use tax ordinance enacted in accordance with Cal. Rev. & Tax. Code, part 1.5 of division 2 by any city and county, county, or city, in this state shall be exempt from the tax due under this ordinance.

3. There are exempted from the computation of the amount of the sales tax 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.

4. In addition to the exemptions provided in Cal. Rev. & Tax. 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 is exempted from the use tax.

B. Additional exclusions and exemptions.

1. The amount subject to tax shall not include 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 have been subject to tax under a sales and use tax ordinance enacted in accordance with Cal. Rev. & Tax. Code, part 1.5 of division 2 by any city and county, county, or city in this state shall be exempt from the tax due under this ordinance.

3. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.

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 of such vessels for commercial purposes exempted from the use tax.

5. There are exempted from the computation of the amount of the sales tax 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.

6. In addition to the exemptions provided in Cal. Rev. & Tax. 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 is exempted from the use tax.

C. Applicability of provisions relating to exclusions and exemptions.

1. Paragraph A. of this section shall become operative on January 1 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 Cal. Rev. & Tax. Code, § 401, at which time § 3.12.090 shall become inoperative.

2. In the event that paragraph A. above of this section becomes operative and the State Board of Equalization subsequently adopts an assessment ratio for the state assessed property which is higher than the ratio which is required for local assessments by Cal. Rev. & Tax. Code, § 401, § 3.12.090 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time paragraph A. of this section shall be inoperative until the first day of the month following the month in which the board again adopts an assessment ratio for state assessed property which is identical to the ratio required for local assessments by Cal. Rev. & Tax. Code, § 401, at which time paragraph A. of this section shall again become operative and § 3.12.090 shall become inoperative.

(1961 Code, §§ 23.8-6, 23.8-7 and 23.8-8; Ord. 525; Ord. 753)

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 chapter, or Cal. Rev. & Tax. Code, part 1.5 of division 2, of any tax or any amount of tax required to be collected.

(1961 Code, § 23.8-9; Ord. 525)