Concord Municipal Code Art. I Sales and Use Tax

This article shall be known as the Uniform Local Sales and Use Tax Ordinance of the City of Concord.

(Code 1965, § 8100; Code 2002, § 98-31. Ord. No. 348; Ord. No. 687)

The City Council hereby declares that this article is adopted to achieve the following purposes, among others, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

(1) To adopt sales and use tax provisions which comply with the requirements and limitations contained in Revenue and Taxation Code div. 2, pt. 1.5;

(2) To adopt sales and use tax provisions which incorporate 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 div. 2, pt. 1.5;

(3) To adopt sales and use tax provisions which impose a 0.975 percent tax and provide a measure therefor that can be administered and collected by the state Board of Equalization in a manner that adapts itself as fully as practical 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) To adopt sales and use tax provisions which can be administered in a manner that will, to the degree possible consistent with the provisions of Revenue and Taxation Code div. 2, pt. 1.5, 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 the provisions of this article.

(Code 1965, § 8101; Code 2002, § 98-32. Ord. No. 348; Ord. No. 687; Ord. No. 354)

This article shall become operative on October 1, 1956, and prior thereto 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 said state Board of Equalization, as above set forth, prior to October 1, 1956, this article shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the city and by the state Board of Equalization; provided further that this article shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of Contra Costa, in which this city is located.

(Code 1965, § 8102; Code 2002, § 98-33. Ord. No. 348; Ord. No. 687)

Imposed; rate.

(1) For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate of 0.975 percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the city on and after the operative date of this article.

(2) For the purpose 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 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 Board of Equalization.

(a) Adoption of state law.

(1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code div. 2, pt. 1.5, all of the provisions of Revenue and Taxation Code div. 2, pt. 1, as amended and in force and effect on October 1, 1956, applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein.

(2) Wherever, and to the extent that, in Revenue and Taxation Code div. 2, pt. 1, the State of California is named or referred to as the taxing agency, “the City of Concord” shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the City of Concord for the word “state” when that word is used as part of the title of the state Controller, the 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 of California; nor shall the name of the city be substituted for that state in any section 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; 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 gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the state under the provisions of Revenue and Taxation Code div. 2, pt. 1; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the said provisions of that Code; and in addition, the name of the city shall not be substituted for that of the state in Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 as adopted.

(3) 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 reason of this section.

(4) There shall be excluded from the gross receipts by which the tax is measured:

a. The amount of any sales or use tax imposed by the state upon a retailer or consumer;

b. Receipts from sales to operators of common carrier and waterborne vessels of property to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this city.

(b) Exclusions from gross receipts. There shall be excluded from the gross receipts by which the tax is measured:

(1) The amount of any sales or use tax imposed by the state upon a retailer or consumer;

(2) 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;

(3) 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. This subsection (c)(3) shall become operative on the operative date of any act of the Legislature of the state which amends or repeals and reenacts Revenue and Taxation Code § 7202 to provide an exemption from city sales and use taxes for operators of waterborne vessels.

(Code 1965, § 8103; Code 2002, § 98-34. Ord. No. 951; Ord. No. 83-28; Ord. No. 84-3)

(a) Imposed; rate. 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 or after the operative date of this article, for storage, use, or other consumption in the city at the rate of 0.975 percent 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.

(b) Adoption of state law.

(1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code div. 2, pt. 1.5, as amended and in force and effect on October 1, 1956, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth herein.

(2) Wherever, and to the extent that, in Revenue and Taxation Code div. 2, pt. 1, the State of California is named or referred to as the taxing agency, the name of this city shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of this city for the word “state” when that word is used as part of the title of the state Controller, the 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 of California; nor shall the name of the city 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 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; 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 Revenue and Taxation Code div. 2, pt. 1, 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 the said provisions of that Code; and in addition, the name of the city shall not be substituted for that of the state in Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 as adopted and the name of the city shall not be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Revenue and Taxation Code § 6203 nor in the definition of that phrase in Revenue and Taxation Code § 6203.

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

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 has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Revenue and Taxation Code div. 2, pt. 1.5, by any city and county, or city in this state;

c. 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 intrastate, interstate, or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the state;

d. The use or consumption of property purchased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the city.

(c) Exemptions. 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 has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Revenue and Taxation Code div. 2, pt. 1.5, by any city and county, county, or city in this state;

(3) 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;

(4) 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. This subsection (c)(4) shall become operative on the operative date of any act of the Legislature of the state which amends or repeals and reenacts Revenue and Taxation Code § 7202 to provide an exemption from city sales and use taxes for operators of waterborne vessels.

(Code 1965, § 8104; Code 2002, § 98-35. Ord. No. 951; Ord. No. 83-28; Ord. No. 84-3)

All amendments of the said Revenue and Taxation Code enacted subsequent to the effective date of this article which relate to the sales and use tax and which are not inconsistent with Revenue and Taxation Code div. 2, pt. 1.5, shall automatically become a part of this article.

(Code 1965, § 8105; Code 2002, § 98-36. Ord. No. 348)

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 div. 2, pt. 1.5, of any tax or any amount of tax required to be collected.

(Code 1965, § 8106; Code 2002, § 98-37. Ord. No. 348)

If any section, subsection, sentence, clause, phrase, or portion of sections 3.15.010, to and including 3.15.070, of this Code, including but not limited to any exemption, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of sections 3.15.010, to and including 3.15.070, of this Code. The City Council hereby declares that it would have adopted sections 3.15.010, to and including 3.15.070, of this Code, and each section, subsection, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions be declared invalid.

(Code 1965, § 8107; Code 2002, § 98-38. Ord. No. 348; Ord. No. 687)

(a) Section 3.15.040(c)(1), (2), and (3) and section 3.15.050(c)(1), (2), (3), and (4) of this article shall become operative on January 1 of the year following 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 Revenue and Taxation Code § 401, at which time section 3.15.040(b)(4)a and b and section 3.15.050(b)(3)a, b, c, and d of this article shall become inoperative.

(b) In the event that section 3.15.040(c)(1), (2), and (3) and section 3.15.050(c)(1), (2), (3), and (4) of this article 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 Revenue and Taxation Code § 401, section 3.15.040(b)(4)a and b and section 3.15.050(b)(3)a, b, c, and d of this article shall become operative on the first day of the month following the month in which such higher ratio is adopted, at which time section 3.15.040(c)(1), (2), and (3) and section 3.15.050(c)(1), (2), (3), and (4) of this article shall become 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 Revenue and Taxation Code § 401, at which time section 3.15.040(c)(1), (2), and (3) and section 3.15.050(c)(1), (2), (3), and (4) shall again become operative and section 3.15.040(b)(4)a and b and section 3.15.050(b)(3)a, b, c, and d shall become inoperative.

(Code 1965, § 8108; Code 2002, § 98-39. Ord. No. 951)