Contra Costa County Municipal Code Ch. 64-2 Sales and Use Tax

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

(1) To adopt sales and use tax regulations which comply with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the state;

(2) To adopt sales and use tax regulations which incorporate provisions identical to those of the Sales and Use Tax Law of the state insofar as those provisions are not consistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;

(3) To adopt sales and use tax regulations which impose a one and one-quarter percent tax and provide a measure therefor that can be administered and collected by the state board of equalization in a manner that adopts 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) To adopt sales and use tax regulations which can be administered in a manner that will minimize, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, the cost of collecting county sales and use taxes and at the same time minimize the burden of record keeping on persons subject to taxation under the provisions of this chapter.

(Ord. 72-26 § 1, 1972; Ord. 1582: prior code § 2520: Ord. 1042).

This chapter shall become operative on October 1, 1956, and before its effective date this county shall contract with the state board of equalization to perform all functions incident to the administration and operation of these sales and use tax regulations.

(Prior code § 2521: Ord. 1061).

This chapter shall become inoperative on the first day of the first calendar quarter which commences more than sixty days following the date on which any city within the county increases or establishes the rate of its sales and use tax above the rate of .975%, which is the rate uniformly in effect since October 1, 1956.

(Ord. 83-20; prior code § 2522: Ord. 1042: Rev. & Tax Code § 7202(e): see also § 64-2.214).

(a) All amendments of the Revenue and Taxation code enacted after October 1, 1956, which relate to the sales and use tax and 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.

(b) Sections 64-2.414, 64-2.610 and 64-2.210(b) shall become operative on January 1st 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 Section 401, at which time Sections 64-2.412, 64-2.608 and 64-2.210(a) shall become inoperative.

(c) If Sections 64-2.414, 64-2.610 and 64-2.210(b) of this chapter 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 Section 401, Sections 64-2.412, 64-2.608 and 64-2.210(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 64-2.414, 64-2.610, and 64-2.210(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 Revenue and Taxation Code Section 401, at which time Sections 64-2.414, 64-2.610, and 64-2.210(b) shall again become operative and Sections 64-2.412, 64-2.608, and 64-2.210(a) shall become inoperative.

(Ord. 73-91 § 4, 1973; prior code § 2525: Ord. 1042).

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 subdivision (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.

(Ords. 83-69 § 4, 73-91 § 1: prior code § 2526: Ord. 1042).

* This Section shall be operative on the operative date of any act of the Legislature of the state of California, 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.

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

(Prior code § 2527: Ord. 1042).

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 II (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code.

(Ord. 72-26 § 7, 1972: prior code § 2528).

Article 64-2.4. Sales Tax

For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the county, at the rate of one percent of the retailer's gross receipts from the sale of all tangible personal property sold at retail in this county to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter.

(Ord. 72-26 § 2, 1972: Ord. 1582: prior code § 2523(a) (1): Ord. 1062: Ord. 1042).

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 the retailers's 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.

(Ord. No. 2024-23, § III(Exh. A), 12-3-24; Ord. 1582: prior code § 2523(a) (2): Ord. 1062: Ord. 1042).

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 of California, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, as amended and in force and effect on October 1, 1956, applicable to sales taxes, are adopted and made a part of this section as though fully set forth herein.

(Ord. 1582: prior code §2523(b) (1): Ord. 1062: Ord. 1042).

Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code that the state of California is named as the taxing agency, the name of the county of Contra Costa shall be substituted for it. Nothing in this section shall be deemed to require the substitution of the name of the county of Contra Costa 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 the Constitution of the state of California; 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 of its agencies rather than by or against the state board of equalization on 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 of California, 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 Part 1 of Division 2 of the Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the provisions of the Revenue and Taxation 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.

(Ord. 1582: prior code § 2523(b) (2): Ord. 1062: Ord. 1042).

If a seller's permit has been issued to a retailer under Revenue and Taxation Code Section 6067, this section does not require an additional seller's permit.

(Ord. 72-76 § 3, 1972: Ord. 1582: prior code § 2523(b)(3): Ord. 1062: Ord. 1042).

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 of California upon a retailer or consumer.

(2) Eighty percent of the gross receipts from the sale of property to operators of common carriers and waterborne vessels to be used or consumed in the operation thereof principally outside this county.

(Ord. 72-26 § 4, 1972: Ord. 1582: prior code § 2523(b)(4): Ord. 1062: Ord. 1042).

(a) 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 of California upon a retailer or consumer;

(2) Eighty percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county 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.

(b) 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 of California upon a retailer or consumer;

(2) Eighty percent of the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes;

(3) Eighty percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county 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.

(Ords. 83-69 § 5, 73-91 § 1).

* This section shall be operative on the operative date of any act of the Legislature of the state of California, 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.

Article 64-2.6. Use Tax

An excise tax is imposed on the storage, use or other consumption in this county of tangible personal property purchased from any retailer, 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 thereafter. The sales price includes delivery charges when such charges are subject to state sales or use tax, regardless of the place to which delivery is made.

(Ord. 72-26 § 5, 1972: Ord. 1582: prior code § 2524(a): Ord. 1062: Ord. 1042).

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 of California, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, as amended and in force and effect on October 1, 1956, applicable to use taxes, are adopted and made a part of this section as though fully set forth herein.

(Ord. 1582: prior code § 2524(b)(1): Ord. 1062: Ord. 1042).

Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the state of California 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, the state treasurer, the state board of control, the state board of equalization, or the name of the state treasurer, or of the Constitution of the state of California; 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 of California, 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 the 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 of the Revenue and Taxation Code.

(Ord. 1582: prior code § 2524(b)(2): Ord. 1062: Ord. 1042).

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

(1) The amount of any sales or use tax imposed by the state of California 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;

(3) Eighty percent of the tax on the storage or use of tangible personal property in the transportation or transmission of persons, property, or communication, 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 State Public Utilities Commission.

(Ord. 72-26 § 6,1972; Ord. 1582: prior code § 2524(b)(3): Ord. 1062: Ord. 1042).

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

(1) The amount of any sales or use tax imposed by the State of California 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 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 the tax.

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

(1) The amount of any sales or use tax imposed by the State of California 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 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, and 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 the tax.

(Ords. 83-69 § 6, 73-91 § 2).

* This section shall be operative on the operative date of any act of the Legislature of the state of California, 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.