California City Municipal Code Div. 3 Sales and Use

This division shall be known as the "Uniform Local Sales and Use Tax Law of the City of California City."

This division is adopted to achieve the following purposes, among others, and this division shall be interpreted to accomplish those purposes:

(a) To adopt a sales and use tax law which complies with the requirements and limitations set forth in Part 1.5 of Division 2 of the 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 set forth in Part 1.5 of Division 2 of the Revenue and Taxation Code;

(c) To adopt a sales and use tax law which imposes a tax and provides a measure therefor which can be administered and collected by the State Council 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 Council of Equalization in administering and collecting the sales and use taxes of the State; and

(d) To adopt a sales and use tax law 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 Revenue and Taxation Code of the State, 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 division.

The City has contracted with the State Board of Equalization to perform the functions incident to the administration and operation of this division.

(a) For the privilege of selling tangible personal property at retail, a tax is imposed upon retailers in the City on the gross receipts of the retailer from the sales of tangible personal property sold at retail in the City.

(b) The rates of the sales taxes and use taxes imposed by the provisions of this division shall be one (1) percent.

Retail sales shall be consummated at the place of business of the retainer unless the tangible personal property sold is delivered by the retailer or agent to an out-of-state destination. The gross receipts from such sales shall include the delivery charges when such charges are subject to the State sales and use taxes, 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 or places at which the retail sales are consummated shall be determined under rules and regulations prescribed and adopted by the State Board of Equalization.

An excise tax is imposed on the storage, use, or other consumption in the City of tangible personal property purchased from retailer for storage use, or other consumption in the City at the rate set for herein on the sales price of the property. The sales price shall include the delivery charges when such charges are subject to the State sale and use taxes, regardless of the place to which delivery is made.

(a) Except as otherwise provided in this division and except insofar as they are inconsistent with part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are adopted and made a part of this division as though set forth in this division in full.

(b) In adopting Part 1 of Division 2 of the Revenue and Taxation Code, wherever the State is named or referred to as the taxing agency, the name of the City shall be substituted. 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 Council 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 the provisions of this division. The substitution shall not be made in those sections, including, but no 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 sales and use taxes with respect to certain sale, storage, use, or other consumption of tangible personal property which would not otherwise be exempt from sales and use taxes while such sales, storage, use, or other consumption remains subject to taxation by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or to impose sales and use taxes with respect to certain sales, storage, use, or other consumption of tangible personal property which would not be subject of taxation by the State under the said provisions of the Revenue and Taxation Code. The substitution shall not be made in Section 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 of the Revenue and Taxation Code. 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 of the Revenue and Taxation Code.

If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller's permit shall not be required by this division.

There shall be excluded from the measure of sales and use taxes:

(a) The amount of 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 sales taxes under a sales and use tax enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by city and county, county, or city in the 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 the City; and

(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.

(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 provisions of 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 division.

(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 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 vessels for commercial purposes.

(d) 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 is exempted from the use tax.

(e) 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.

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 the City, or against an officer of the State or the City, to prevent or enjoin the collection of any taxes or any amount of taxes required to be collected pursuant to this division or Part 1.5 of Division 2 of the Revenue and Taxation Code.