El Centro Municipal Code Art. III Sales and Use Tax

This article shall be known as the "Uniform Local Sales and Use Tax Ordinance."

(Code 1962, § 28-3; Ord. No. 73-15, § 2)

The rate of sales tax and use tax imposed by this article shall be one per cent.

(Code 1962, § 28-3.1; Ord. No. 73-15, § 2; Ord. No. 82-5, § 1)

This article shall be operative July 1, 1982.

(Code 1962, § 28-3.2; Ord. No. 73-15, § 2; Ord. No. 82-5, § 1)

The city council declares that this article is adopted to achieve the following, among other, purposes and directs that the provisions hereof be interpreted in order to accomplish those purposes:

(a) To adopt a sales and use tax law which complies with the requirements and limitations contained in part 1.5 of division 2 of the Revenue and Taxation Code.

(b) To adopt a sales and use tax law which incorporates 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 part 1.5 of division 2 of the Revenue and Taxation Code.

(c) To adopt a sales and use tax law which 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 procedures followed by the state board of equalization in administering and collecting the state sales and use taxes.

(d) To adopt a sales and use tax law which 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 record keeping upon persons subject to taxation under the provisions of this article.

(Code 1962, § 28-3.3; Ord. No. 73-15, § 2)

Prior to the operative date 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 law; provided that, if this city shall not have contracted 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 contract rather than the first day of the first calendar quarter following the adoption of this article.

(Code 1962, § 28-4; Ord. No. 73-15, § 2)

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the city at the rate stated in section 25-29 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 operative date.

(Code 1962, § 28-5; Ord. No. 73-15, § 2)

For the purposes 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 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.

(Code 1962, § 28-5.1; Ord. No. 73-15, § 2)

An excise tax is hereby imposed on the storage, use or other consumption in this city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this city at the rate stated in section 25-29 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.

(Code 1962, § 28-5.2; Ord. No. 73-15, § 2)

Except as otherwise provided in this article 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 of part 1 of division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this article as though fully set forth herein.

(Code 1962, § 28-6; Ord. No. 73-15, § 2)

In adopting the provisions of part 1 of division 2 of the Revenue and Taxation Code, wherever the state is named or referred to as the taxing agency, the name of this city shall be substituted therefor. The substitution, 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 equalization, the state treasury or the constitution of the state; the substitution shall not be made 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; the substitution shall not be 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 sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain 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 sentence 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 business in this state" in section 6203 or in the definition of the phrase in section 6203.

(Code 1962, § 28-6.1; Ord. No. 73-15, § 2)

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 article.

(Code 1962, § 28-6.2; Ord. No. 73-15, § 2)

(a) The amount subject to tax shall not include any sales or use tax imposed by the State of California 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 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 article.

(c) There are exempted from the computation 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 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.

(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 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 exempted from the use tax.

(Code 1962, § 28-7.1; Ord. No. 73-15, § 2; Ord. No. 83-31, § 1, 12-14-83)

Editor's note— Section 3 of Ord. No. 83-31 provided that § 25-39 above shall be operative January 1, 1984. Section 4 of said ordinance provided that § 2 shall be operative on the operative date of any act of the legislature of the State of California which amends section 7202 of the Revenue and Taxation Code or which repeals and reenacts section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes or operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of section 7202 as those subdivisions read on October 1, 1983. Section 2 reads as follows:

Section 2. Section 25-39 of Article III of Chapter 25 of the El Centro City Code by section 1 of this ordinance is amended to read as follows:

Sec. 25-39. Exclusions and exemptions.

(a) The amount subject to tax shall not include any sales or use tax imposed by the State of California 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 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 article.

(c) There are exempted from the computation of the amount of the sales tax 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.

(d) 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 of such vessels for commercial purposes is exempted from the use tax.

(e) There are exempted from the computation 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 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.

(f) In addition to the exemptions provided in section 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 exempted from the use tax.

Editor's note— At the discretion of the editor, § 25-40, relative to application of provisions relating to exclusions and exemptions, has been deleted as being superseded by Ord. No. 83-31, adopted Dec. 14, 1983, codified as § 25-39. Formerly, § 25-40 derived from Code 1962, § 28-7.2 and Ord. No. 73-15, § 2.

All subsequent amendments of the Revenue and Taxation Code 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 article.

(Code 1962, § 28-8; Ord. No. 73-15, § 2)

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 part 1.5 of division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

(Code 1962, § 28-9; Ord. No. 73-15, § 2)

As of July 1, 1957, the provisions of chapters 29 and 30 of the El Centro Ordinance Code, as such chapters existed on June 30, 1957, shall be suspended and shall not again be of any force or effect until and unless for any reason the state board of equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed; provided, that if for any reason it is determined that the city is without power to adopt this article, or that the state board of equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this article, the provisions of chapters 29 and 30 of the El Centro Ordinance Code, as such chapters existed on June 30, 1957, shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one per cent continuously from and after July 1, 1957. Upon the cessation of the state board of equalization to perform the functions incident to the administration and operation of the taxes imposed by this article, the provisions of chapters 29 and 30 of the El Centro Ordinance Code, as such chapters existed on June 30, 1957, shall again be in full force and effect at the rate of one per cent. Nothing in this article shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing by reason of the provisions of chapters 29 and 30 of the El Centro Ordinance Code in force and effect prior to and including June 30, 1957.

(Code 1962, § 28-10.2; Ord. No. 73-18, § 1)

Any person violating any of the provisions of this article shall be deemed guilty of a misdemeanor.

(Code 1962, § 28-10; Ord. No. 73-15, § 2)

If any provision of this article or the application thereof to any person or circumstance is held invalid, the remainder of the article and the application of such provision to other persons or circumstances shall not be affected thereby.

(Code 1962, § 28-10.1; Ord. No. 73-15, § 2)