El Dorado County Municipal Code Ch. 3.20 Sales and Use Tax

Footnotes:

--- (6) ---

State Law reference— Sales and Use Tax Law, Revenue and Taxation Code § 6001 et seq.; Bradley-Burns Uniform Local Sales and Use Tax Law, Revenue and Taxation Code § 7200 et seq.

This chapter shall be known as the County Uniform Local Sales and Use Tax Ordinance.

(Prior Code, §.6101; Code 1997, § 3.20.010)

The Board of Supervisors declares that the ordinance from which this chapter is derived is adopted to achieve the following among other purposes, and directs that the provisions of this chapter be interpreted in order to accomplish those purposes:

A. To adopt a sales and use tax ordinance 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 ordinance 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 ordinance which imposes a 1¼ percent 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 ordinance 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 County sales and use taxes and at the same time minimize the burden of recordkeeping upon persons subject to taxation under the provisions of this chapter.

(Prior Code, § 6102; Code 1997, § 3.20.020)

A. Sales tax and presumptions.

1. For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the County at the rate of 1¼ percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the County.

2. 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 his or her agent to an out-of-State destination or to a common carrier for delivery to an out-of-State destination. The gross receipts from the 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 at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the Board of Equalization. In the case of a sale of jet fuel, the place at which the retail sale of that jet fuel is consummated for the purpose of a sales tax imposed by an ordinance adopted pursuant to this chapter is the point of the delivery of that jet fuel to the aircraft.

B. Application of State sales tax law.

1. Except as 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 of Part 1 of Division 2 of the Revenue and Taxation Code, as amended, applicable to sales taxes are adopted and made a part of this section as though fully set forth in this section.

2. Wherever, and to the extent that in Part 1 of Division 2 of the Revenue and Taxation Code (Revenue and Taxation Code § 6001 et seq.), the State is named or referred to as the taxing agency, the County shall be substituted therefor.

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. 80 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 the vessels for commercial purposes;

c. 80 percent and on and after July 1, 2004, until the rate modifications in Revenue and Taxation Code § 7203.1(a) ceases to apply, 75 percent of the gross receipts from the sale of tangible personal property, other than fuel or petroleum products, 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 the aircraft as common carriers of persons or property under the authority of the laws of the State, the United States, or any foreign government.

(Prior Code, § 6104; Code 1997, § 3.20.040; Ord. No. 3412, §§ 1, 7, 8, 1983)

A. An excise tax is imposed on the storage, use or other consumption in the County of tangible personal property purchased from any retailer, for storage, use or other consumption in the County at the rate of 1¼ percent of the sales price of the property. The sales price shall include delivery charges when the charges are subject to State sales or use tax regardless of the place to which delivery is made.

B. Application of State use tax law.

1. Except as 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 (Revenue and Taxation Code § 7200 et seq.), all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code (Revenue and Taxation Code § 6001 et seq.), as amended, applicable to use taxes are adopted and made a part of this section as though fully set forth in this section.

2. Wherever and to the extent that in Part 1 of Division 2 of the Revenue and Taxation Code (the "Sales and Use Tax Law") the State is named or referred to as the taxing agency, the name of the County shall be substituted therefor. The name of the County shall not be substituted for that of the State in Section 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 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 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 (the "Bradley-Burns Uniform Local Sales and Use Tax Law") by any city and county, county, or city in this State, shall be exempt from the tax due under the ordinance codified herein;

c. 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, other than fuel or petroleum products, purchased by operators of aircraft and used or consumed by the operators directly and exclusively in the use of the 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 the State, the United States or any foreign government is exempt from 80 percent of the use tax, and on and after July 1, 2004, until the rate modifications in Revenue and Taxation Code § 7203.1(a) cease to apply, exempt from 75 percent of the use tax.

(Prior Code, § 6105; Code 1997, § 3.20.050; Ord. No. 3412, §§ 3, 9, 10, 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 the County; provided that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of Revenue and Taxation Code § 7202, and other applicable provisions of Part 1.5 of Division 2 of that code.

(Code 1997, § 3.20.060; Ord. No. 3412, § 12, 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 the County or against any officer of the State or the County to prevent or enjoin the collection under this chapter or Part 1.5 of Division 2 of the Revenue and Taxation Code (the "Bradley-Burns Uniform Local Sales and Use Tax Law") of any tax or any amount of tax required to be collected.

(Prior Code, § 6107; Code 1997, § 3.20.070)

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of the ordinance from which this chapter is derived which relate to the sales and use tax (Revenue and Taxation Code § 6001 et seq.), and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code (the "Bradley-Burns Uniform Local Sales and Use Tax Law") shall automatically become a part of this chapter.

A. Section 3.20.040.B.4, Section 3.20.050.B.3 and Section 3.20.060 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 Subdivision 4 of Subsection B of Section 3.20.040, Subdivision 3 of Subsection B of Section 3.20.050 and Section 3.20.060 shall become inoperative.

B. In the event that Section 3.20.040.B.4, Section 3.20.050.B.3 and Section 3.20.060 become operative and the State Board of Equalization subsequently adopts an assessment ratio of and Taxation Code, subdivision 4 of Subsection B of Section 3.20.040, Subdivision 3 of Subsection B of Section 3.20.050 and Section 3.20.060 shall become operative on the first day of the month next following the month in which the higher ratio is adopted at which time Section 3.20.040.B.4, Section 3.20.050.B.3 and Section 3.20.060 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 § 401 at which time Section 3.20.040.B.4, Section 3.02.050.B.3 and Section 3.20.060 shall again become operative and subdivision 4 of Subsection B of Section 3.20.040, Subdivision 3 of Subsection B of Section 3.20.050 and Section 3.20.060 shall become inoperative.

(Prior Code, § 6108; Code 1997, § 3.20.080)

State Law reference— Mandatory ordinance provisions, Revenue and Taxation Code § 7203(b).

This chapter may be made inoperative not less than 60 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 or following an increase by any city within the County of the rate of its sales or use tax above the rate in effect at the time the County sales tax was enacted.

(Prior Code, § 6108.5; Code 1997, § 3.20.090)

This chapter shall become inoperative on the first day of the first calendar quarter which commences more than 60 days following the date upon which any city within the County increases the rate of its sales or use tax in excess of one percent.

(Prior Code, § 6109; Code 1997, § 3.20.100)

Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished according to the general penalties described in Chapter 1.24.

(Prior Code, § 6110; Code 1997, § 3.20.110)