Dorris Municipal Code Ch. 3.12 Sales and Use Tax

Sections: 3.12.010 Short title. 3.12.020 Purpose and interpretation. 3.12.030 Operative date defined. 3.12.040 Rate. 3.12.050 Contract witb state. 3.12.060 Sales tax imposed. 3.12.070 Place of sale. 3.12.080 Use tax imposed. 3.12.090 State law provisions. 3.12.100 Additional permit not required. 3.12.110 Exclusions and exemptions. 3.12.120 Enjoining collection forbidden. 3.12.130 Violation-Penalty.

This chapter shall be known as the Unifonn Local Sales and Use Tax Ordinance of the City of Dorris. (Ord. 142 § 1, 1961)

The city council declares that the ordinance codified in this chapter is adopted to achieve the following, among other, purposes, and di- rects that the provisions of this chapter be in- terpreted in order to accomplish those pur- poses: A. Complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code; B. Incorporates provisions identical to those of the Sales and Use Tax Law of the 34 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. Imposes a tax and provides a measure therefor 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 proce- dures followed by the State Board of Equaliza- tion in administering and collecting the Cali- fornia State Sales and Use Taxes; D. 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 re- cordkeeping upon persons subject to taxation under the provisions of this chapter. (Ord. 142 § 4, 1961)

"Operative date" means January I, 1962, or the operative date of the Siskiyou County Uni- fonn Local Sales and Use Tax Ordinance, whichever is later. (Ord. 142 § 3, 1961)

The rate of sales tax and use tax imposed by this chapter shall be one percent. (Ord. 142 § 2, 1961)

Prior to the operative date the city shall con- tract with the State Board of Equalization to perfonn all functions incident to the admini- stration and operation of this sales and use tax; provided, that if this city shall not have con- tracted 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 con- tract rather than the date stated in Section 3.12.030. (Ord. 142 § 5, 1961)

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 3.12.040 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 opera- tive date. (Ord. 142 § 6, 1961)

For the purposes of this chapter, all retail sales are consummated at the place of busi- ness of the retailer unless the tangible per- sonal 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. 142 § 7, 1961)

An excise tax is imposed on the storage, use or other consumption in this city of tangible personal property purchased from any retailer 35 on and after the operative date for storage, use or other consumption in this city at the rate stated in Section 3.12.040 of the sales price of the property. The sales price shall include de- livery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. (Ord. 142 § 8, 1961)

A. Adoption of Provisions of State Law. 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 ofPart I of Division 2 of the Reve- nue and Taxation Code are adopted and made a part of this chapter as though fully set forth herein. B. Limitations on Adoption of State Law. In adopting the provisions of Part I of Divi- sion 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 therefor. The sub- stitution, however, shall not be made when the word "state" is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equaliza- tion, the State Treasury, or the Constitution of the State of California; the substitution shall not be made when the result of that substitu- tion would require action to be taken by or against the city or any agency thereof rather than by or against the State Board of Equaliza- tion, in performing the functions incident to the administration or operation of this chapter; the substitution shall not be made in those sec- tions, 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, stor- age, use or other consumption of tangible per- sonal 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 sen- tence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code; and the substitution shall not be made for the word "state" in the phrase "retailer engaged in busi- ness in this state" in Section 6203 or in the definition of that phrase in Section 6203. C. Amendments. All subsequent amend- ments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1 of Di- vision 2 of the Revenue and Taxation Code shall automatically become a part of this chapter. (Ord. 142 §§ 9, 10, 13, 1961)

required. 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. 161 § 1, 1973: Ord. 142 § 11, 1961)

A. The amount subject to tax shall not include any sales or use tax imposed by the 36 state of California upon a retailer or con- sumer. B. The storage, use, or other consumption of tangible personal property, the gross re- ceipts from the sale of which have been sub- ject to tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Divi- sion 2 of the Revenue and Taxation Code by any city and county, county, or city, in this state shall be exempt form the tax due under this chapter. C. There are exempted from the computa- tion 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 ex- clusively in the use of such aircraft as com- mon carriers of persons or property under the authority of the laws ofthis 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 aircraft and used or consumed by such operators directly and ex- clusively in the use of such aircraft as com- mon 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. 172 § I, 1983: Ord. 142 § 12, 1961)

forbidden. 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 Revenue and Taxation Code, of any tax or any amount of tax required to be collected. (Ord. 142 § 14, 1961)

Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine or by imprisonment for a period of not more than six months, or by both such fine and imprisonment. (Ord. 142 § I 5, 196 I) 37

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