Clayton Municipal Code Ch. 3.24 Sales and Use Tax

Footnotes:

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State Law reference— For statutory provisions authorizing cities to levy sales and use taxes, see Gov. Code Sec. 37101. For statutory provisions on uniform local sales and use taxes, see Rev. & Tax Code Sec. 7200 et seq.

This chapter shall be known as the "Uniform Local Sales and Use Tax Ordinance".

(Ord. 125, § 1, 1965)

The city council declares that this chapter is adopted to achieve the following, among other, purposes, and directs that the provisions of this chapter be interpreted in order to accomplish those provisions:

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 Revenue and Taxation Code;

B. To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax Law of the state of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;

C. To adopt a sales and use tax ordinance which imposes a tax and provides a measure therefore 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;

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 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 ordinance.

(Ord. 125, § 4, 1965)

This Chapter shall be operative on January 1, 1974.

(Ord. 125, § 3, 1965)

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 sales and use tax ordinance; 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.

(Ord. 125, § 2, 1965)

The rate of sales tax and use tax imposed by this chapter shall be .975%.

(Ord. 125, § 2, 1965)

For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the city at the rate stated in Section 3.24.050 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. 125, § 6, 1965)

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 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 place of 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.

(Ord. 125, § 7, 1965)

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 chapter.

(Ord. 125, § 11, 1965)

An excise tax is 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 the city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in the city at the rate stated in Section 3.24.050 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. 125, § 8, 1965)

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

(Ord. 125, § 9, 1965)

In adopting the provisions of Part 1 of Division 2 of the 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 therefore. The substitution, however, shall not be made when the work "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 chapter; 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 the 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 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 the Revenue and Taxation Code; and the substitution shall not be made for the work "State" in the phrase "retailer engaged in business in this State" in Section 6203 or in the definition of that phrase in Section 6203.

(Ord. 125, § 10, 1965)

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 ordinance.

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 air craft 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. 219, § 1, 1984)

Editor's note— The foregoing amendment shall be operative on January 1, 1984. Said amendment, however, shall become inoperative and the existing Section 3.24.120 and all of its subparagraphs A through F immediately reinstated (Ord. 125, § 13, 1965) as operative date of any act of the California Legislature which amends the Revenue and Taxation Code § 7202 or which repeals and reenacts the Revenue and Taxation Code § 7202 to provide an exemption from city sales and use taxes for operators of water-borne vessels in the same or substantially the same language as that existing in Subdivisions (i) (7) and (i) (8) of Section 7202 as those subdivisions read on October 1, 1983.

All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with the Revenue and Taxation Code Part 1.5 of Division 2 shall automatically become a part of this chapter.

(Ord. 125, § 15, 1965)

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 Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

(Ord. 125, § 16, 1965)

Any person violating any of the provisions of this chapter is guilty of a misdemeanor and upon conviction thereof shall be punishable by a fine of not more than five hundred dollars ($500.00) or by imprisonment for a period of not more than six (6) months or by both such fine and imprisonment.

(Ord. 125, § 17, 1965)

Claims for refund of taxes imposed pursuant to this ordinance shall be governed by the provisions of the Revenue and Taxation Code Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the State of California, and shall be subject to the claim requirement set forth in Section 1.26.010 of this Code.

(Ord. 442, 2012)