Burbank Municipal Code Art. 5 Uniform Local Sales and Use Tax

This article shall be known as the BURBANK UNIFORM LOCAL SALES AND USE TAX ORDINANCE. [Formerly numbered Section 14-77; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

This article shall become operative on January 1, 1974. [Formerly numbered Section 14-77.5; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

The Council hereby declares that this article 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 a sales and use tax ordinance 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 ordinance 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 Part 1.5 of Division 2 of the State Revenue and Taxation Code;

C. To adopt a sales and use tax ordinance which imposes a 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 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 a sales and use tax ordinance which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the State Revenue and Taxation Code, 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 article. [Formerly numbered Section 14-78; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

Prior to the operative date of this article this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this article; provided, that if this City shall not have contracted with the State Board of Equalization prior to said operative date, it shall nevertheless so contract and in such case the operative date shall be the first day of the first calendar quarter following the execution of such contract rather than the first day of the first calendar quarter following the adoption of this article. [Formerly numbered Section 14-78.5; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers 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 at retail in this City on and after the operative date of this article. [Formerly numbered Section 14-79; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

For the purpose 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 their 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 business, the place or places 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. [Formerly numbered Section 14-79.5; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

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 of one percent (1%) 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. [Formerly numbered Section 14-80; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

Except as otherwise provided in this article and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the State Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of said Revenue and Taxation Code are hereby adopted and made a part of this article as though fully set forth herein. [Formerly numbered Section 14-81; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

In adopting the provisions of Part 1 of Division 2 of the State Revenue and Taxation Code, wherever the State of California is named or referred to as the taxing agency, the name of this 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 of California; 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 of California, 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 Part 1 of Division 2 of said Revenue and Taxation Code, 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 the said provisions of that code; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of said Revenue and Taxation Code; and the substitution shall not be made for the word “State” in the phrase “retailer engaged in business in this State” in Section 6203 or in the definition of that phrase in Section 6203. [Formerly numbered Section 14-81.5; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

If a seller’s permit has been issued to a retailer under Section 6067 of the State Revenue and Taxation Code, an additional seller’s permit shall not be required by this article. [Formerly numbered Section 14- 82; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

Subject to Section 2-4-513, there shall be excluded from the measure of tax:

A. The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

B. 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 Part 1.5 of Division 2 of the State Revenue and Taxation Code by any city and county, county, or city in this State.

C. The gross receipts from sales to, and the storage, use or other consumption of property purchased by, operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this City.

D. The storage or use of tangible personal property in the transportation or transmission of persons, property or communications, or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California. [Formerly numbered Section 14-83; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

A. The amount subject to tax shall not include any sales or use tax imposed by the State of California 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 Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city, in this State shall be exempt from the tax due under this article.

C. 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.

D. In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code 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. [Formerly numbered Section 14-83.5; renumbered by Ord. No. 3058, eff. 2/21/87; 2942, 2403.]

A. Section 2-4-512 of this article 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 Section 401 of the State Revenue and Taxation Code, at which time Section 2-4-511 of this article shall become inoperative.

B. In the event that Section 2-4-512 of this article 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 Section 401 of the State Revenue and Taxation Code, Section 2-4-511 of this article shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time Section 2-4-512 of this article 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 Section 401 of the Revenue and Taxation Code, at which time Section 2-4-512 of this article shall again become operative and Section 2-4-511 of this article shall become inoperative. [Formerly numbered Section 14-84; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

All subsequent amendments of the State Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of said Revenue and Taxation Code shall automatically become a part of this article. [Formerly numbered Section 14-85; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

At the time this article goes into operation, the provisions of Articles 3 and 4 of this chapter (existing City sales and use tax ordinances) shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed; provided, however, that if for any reason it is determined that the City is without power to adopt this article or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this article, the provisions of Articles 3 and 4 of this chapter (existing City sales and use tax ordinances) shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one percent (1%) continuously from and after April 1, 1956. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this article, the provisions of Articles 3 and 4 of this chapter (existing City sales and use tax ordinances) shall again be in full force and effect at the rate of one percent (1%). Nothing in this article shall be construed as relieving any person of the obligation to pay to the City any sales or use tax accrued and owing by reason of the provisions of Articles 3 and 4 of this chapter (existing City sales and use tax ordinances) in force and effect prior to and including March 31, 1956. [Added by Ord. No. 2405; formerly numbered Section 14-85.1; renumbered by Ord. No. 3058, eff. 2/21/87.]

All monies received by the City pursuant to the provisions of this article shall be deposited for expenditure into the following funds of the City according to the percentage indicated: ninety five percent (95%) into the General Fund; five percent (5%) into the Capital Outlay Fund to be expended solely for capital acquisitions, equipment and improvements of the City. [Added by Ord. No. 2405; formerly numbered Section 14-85.2; renumbered by Ord. No. 3058, eff. 2/21/87; 2800, 2446.]

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 Part 1.5 of Division 2 of the State Revenue and Taxation Code, of any tax or any amount of tax required to be collected. [Formerly numbered Section 14- 85.5; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]

Any person violating any of the provisions of this article shall be guilty of a misdemeanor. [Formerly numbered Section 14-86; renumbered by Ord. No. 3058, eff. 2/21/87; 2403.]