Colusa County Municipal Code Art. IV Additional Regulations

(Ord. No. 345, §§ 6, 6.5; Ord. No. 435, §§ 3, 6, 8)

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

Any person subject to a sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter the amount of sales and use tax due any city in this county, provided that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivisions (1) to (8), inclusive, of subdivision (h) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of part 1.5 of division 2 of that code.

(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.

Any person subject to a sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter the amount of sales and use tax due any city in this county, provided that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivisions (1) to (10), inclusive, of subsection (i) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of part 1.5 of division 2 of that code.

(Ord. No. 345, § 8.1)

(a) Sections 18-10, 18-15 and 18-16(b) shall become operative on January 1st of 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 Revenue and Taxation Code, at which time Sections 18-9, 18-14 and 18-16(a) shall become inoperative.

(b) In the event that Sections 18-10, 18-15 and 18-16(b) become operative and the State Board of Equalization subsequently adopts an assessment ratio for state-assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, sections 18-9, 18-14 and 18-16(a) shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time sections 18-10, 18-15 and 18-16(b) 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 sections 18-10, 18-15 and 18-16(b) shall again become operative and sections 18-9, 18-14 and 18-16(a) shall become inoperative.

(Ord. No. 345, § 7)

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 county or against any officer of the state or this county 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. No. 345, § 8)

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

(Ord. No. 345, §§ 8.5, 9; Ord. No. 374, § 1)

(a) This chapter may be made inoperative not less than sixty days, but not earlier than the first day of the calendar quarter, following the county's lack of compliance with article 11 (commencing with Section 29530) of chapter 2 of division 3 of title 3 of the Government Code.

(b) This chapter may become inoperative on the first day of the first quarter which commences more than sixty days following the date upon which any city within the county increases the rate of its sales or use tax above the rate in effect on the date the ordinance codified in this chapter was enacted.

(Ord. No. 345, § 10)

Any person violating any of the provisions of this chapter is guilty of a misdemeanor and upon conviction thereof is punishable by a fine of not more than five hundred dollars or by imprisonment for a period of not more than six months in the county jail, or by both such fine and imprisonment.