Citrus Heights Municipal Code Art. III Sales and Use Tax

Footnotes:

--- (2) ---

Cross reference— Businesses, ch. 22.

State Law reference— Authority to adopt, Government Code § 37101.

This article shall be known as the uniform local sales and use tax ordinance.

(Ord. No. 97-06, § 1, 1-2-1997)

The rate of sales tax and use tax imposed by this article shall be one percent.

(Ord. No. 97-06, § 2, 1-2-1997)

This article shall be operative on April 1, 1997.

(Ord. No. 97-06, § 3, 1-2-1997)

The city council hereby declares that this article is adopted to achieve the following, among other purposes, and directs that this article be interpreted in order to accomplish those purposes. The purpose of this article is to adopt a sales and use tax ordinance which:

(1) Complies with the requirements and limitations contained in Revenue and Taxation Code §§ 7200—7226.

(2) 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 Revenue and Taxation Code §§ 7200—7226.

(3) 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.

(4) Can be administered in a manner that will, to the degree possible consistent with Revenue and Taxation Code §§ 7200—7226, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of recordkeeping upon persons subject to taxation under this article.

(Ord. No. 97-06, § 4, 1-2-1997)

Prior to the operative date as provided in section 86-63, the city shall contract with the state board of equalization to perform all functions incident to the administration and operation of this article. However, if the 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 date of the first calendar quarter following the adoption of the ordinance from which this article is derived.

(Ord. No. 97-06, § 5, 1-2-1997)

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 section 86-62 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.

(Ord. No. 97-06, § 6, 1-2-1997)

For the purposes 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 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. If a retailer has no permanent place of business in the state or has more than one 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.

(Ord. No. 97-06, § 7, 1-2-1997)

An excise tax is hereby imposed on the storage, use or other consumption in the 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 section 86-62 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.

(Ord. No. 97-06, § 8, 1-2-1997)

Except as otherwise provided in this article and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code §§ 7200—7226, all of the provisions of Revenue and Taxation Code §§ 6001—7176 are hereby adopted and made a part of this article as though fully set forth.

(Ord. No. 97-06, § 9, 1-2-1997)

In adopting the provisions of Revenue and Taxation Code §§ 6001—7176, wherever the constitution and/or state 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:

(1) 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;

(2) 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;

(3) 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 Revenue and Taxation Code §§ 6001—7176 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 provisions of that code;

(4) In Revenue and Taxation Code §§ 6701, 6702, except in the last sentence thereof, 6711, 6715, 6737, 6797 or 6828; and

(5) For the word "state" in the phrase "retailer engaged in business in this state" in Revenue and Taxation Code § 6203 or in the definition of that phrase in Revenue and Taxation Code § 6203.

(Ord. No. 97-06, § 10, 1-2-1997)

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

(Ord. No. 97-06, § 11, 1-2-1997)

(a) The amount subject to tax pursuant to this article shall not include 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 Revenue and Taxation Code §§ 7200-7226 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 Revenue and Taxation 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.

(Ord. No. 97-06, § 12, 1-2-1997)

All subsequent amendments of Revenue and Taxation Code §§ 6001—7176 which are not inconsistent with Revenue and Taxation Code §§ 7200—7226 shall automatically become part of this article. This article also shall be deemed to adopt by reference the provisions of Revenue and Taxation Code §§ 7202—7203, inclusive, as in effect or as amended, which are required to be included in this article.

(Ord. No. 97-06, § 13, 1-2-1997)

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 Revenue and Taxation Code §§ 7200—7226, of any tax or any amount of tax required to be collected.

(Ord. No. 97-06, § 14, 1-2-1997)