Colusa County Municipal Code Art. III Use Tax

(Ord. No. 345, § 5(a))

An excise tax is hereby imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after October 1, 1957, for storage, use or other consumption in the county at the rate of one percent of the sales price of the property to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter. 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. 345, § 5(b)(1))

Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of part 1.5 of division 2 of the Revenue and Taxation Code of the state, all of the provisions of part 1 of division 2 of said code, as amended and in force and effect on January 1, 1974, applicable to use taxes are hereby adopted and made a part of this article as though fully set forth in this article.

(Ord. No. 345, § 5(b)(2))

Wherever, and to the extent that, in part 1 of division 2 of the Revenue and Taxation Code the state is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of this county for the word “state” when that word is used as part of the title of the state controller, state treasurer, the state board of control, the state board of equalization, or the name of the state treasury, or of the Constitution of the state; nor shall the name of the county be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the county 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; and neither shall the substitution be deemed to have been 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 storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains 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 storage, use or other consumption of tangible personal property which would not be subject to tax by the state under said provisions of that code; and, in addition, the name of the county shall not be substituted for that of the state in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code as adopted, and the name of the county shall not be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 nor in the definition of that phrase in Section 6203.

(Ord. No. 345, § 5(b)(3))

There shall be exempt from the tax due under this article:

(a) The amount of 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 sales tax under a sales or use tax ordinance enacted in accordance with part 1.5 of division 2 of the Revenue and Taxation Code by any other city and county, county, or city in any other county in this state;

(c) Provided, however, that 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, shall be exempt from eighty percent of the tax due under this article.

(Ord. No. 345 § 5(b)(3.5); Ord. No. 435, §§ 2, 5, 8)

(a) This subsection shall be operative January 1, 1984.

There shall be exempt from the tax due under this section:

(1) The amount of 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 sales 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 chapter.

(3) 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 exempt from eighty percent of tax.

(b) This subsection shall be operative on the operative date of any act of the legislature of the state, which amended or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983.

There shall be exempt from the tax due under this section:

(1) The amount of 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 sales 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 chapter.

(3) Provided, however, that 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 in such vessels for commercial purposes is exempted from eighty percent of the tax.

(4) 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 exempt from eighty percent of tax.