Skip to content

Chapter 35 — FINANCE, REVENUE AND TAXATION

§ 35.185 EXEMPTIONS AND EXCLUSIONS.

Eureka Zoning Code · 2026-06 edition · updated 2026-07-25 · Eureka

(A) There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

(B) There are exempted from the computation of the amount of transactions tax the gross receipts from:

(1) Sales 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 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.

(2) Sales of property to be used outside the city which is shipped to a point outside the city, pursuant to the contract of sale, by delivery to such point by the retailer or his or her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this subsection, delivery to a point outside the city shall be satisfied:

(a) With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with § 4000) of Division 3 of the Cal. Vehicle Code, aircraft licensed in compliance with § 21411 of the Cal. Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with § 9840) of the Cal. Vehicle Code by registration to an

out-of-city address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and

(b) With respect to commercial vehicles, by registration to a place of business out-of-city and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

(3) The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this subchapter.

(4) A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this subchapter.

(5) For the purposes of subsections (B)(3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

(C) There are exempted from the use tax imposed by this subchapter, the storage, use or other consumption in this city of tangible personal property:

(1) The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.

(2) Other than fuel or petroleum products 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. This exemption is in addition to the exemptions provided in §§ 6366 and 6366.1 of the Cal. Revenue and Taxation Code.

(3) If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this subchapter.

(4) If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this subchapter.

(5) For the purposes of subsections (C)(3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

(6) Except as provided in subsection (C)(7), a retailer engaged in business in the city shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the city or participates within the city in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the city or through any representative, agent, canvasser, solicitor, subsidiary, or person in the city under the authority of the retailer.

(7) "A retailer engaged in business in the city" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with § 4000) of Division 3 of the Cal. Vehicle Code, aircraft licensed in compliance with § 21411 of the Cal. Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with § 9840) of the Cal. Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the city.

(D) Any person subject to use tax under this subchapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Cal. Revenue and Taxation Code with respect to the sale to the person of the property, the storage, use or other consumption of which is subject to the use tax.

(Ord. 808-C.S., passed 12-16-14; Am. Ord. 912-C.S., passed 12-15-20)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸ Contents — Eureka Zoning Code
Eureka Zoning Code
  1. Article I — NAME AND SEAL; FORM OF GOVERNMENT; BOUNDARIES; MUN…
  2. Article II — ELECTIONS
  3. Article III — CITY COUNCIL
  4. Article IV — MAYOR
  5. Article V — ORDINANCES
  6. Article VI — ADMINISTRATION
  7. Article VII — FISCAL ADMINISTRATION
  8. Article VIII — OFFICERS AND EMPLOYEES
  9. Article IX — FRANCHISES
  10. Article X — INITIATIVE, REFERENDUM AND RECALL
  11. Article XI — MISCELLANEOUS PROVISIONS
  12. Chapter 10 — GENERAL PROVISIONS
  13. Chapter 30 — CITY COUNCIL
  14. Chapter 31 — CITY OFFICIALS
  15. Chapter 32 — CITY DEPARTMENTS
  16. Chapter 33 — BOARDS, COMMISSIONS, AND COMMITTEES
  17. Chapter 34 — PERSONNEL POLICIES
  18. ▸ Chapter 35 — FINANCE, REVENUE AND TAXATION
    Overview
    1. § 35.001 DEFINITION.
    2. § 35.002 PERMITS AND CERTIFICATES NOT LICENSES; VALIDITY; TRAN…
    3. § 35.003 FEES; DEPOSIT.
    4. § 35.015 SEWER SERVICE FUNDS.
    5. § 35.016 WATER SERVICE FUNDS.
    6. § 35.017 RECREATION FUND.
    7. § 35.018 SPECIAL GAS TAX STREET IMPROVEMENT FUND.
    8. § 35.030 TRANSFER OF ASSESSMENT AND TAX COLLECTION DUTIES.
    9. § 35.031 COLLECTION OF SPECIAL ASSESSMENTS.
    10. § 35.032 COMPENSATION.
    11. § 35.033 FILING DESCRIPTION OF BOUNDARIES.
    12. § 35.034 FIXING AMOUNT TO BE RAISED BY TAXATION AND TAX RATE.
    13. § 35.035 ABOLITION OF OFFICES OF ASSESSOR AND TAX COLLECTOR.
    14. § 35.036 REPEAL.
    15. § 35.050 TITLE; OPERATIVE DATE.
    16. § 35.051 RATE.
    17. § 35.052 PURPOSE.
    18. § 35.053 CONTRACT WITH STATE.
    19. § 35.054 SALES TAX; PLACE OF SALE.
    20. § 35.055 USE TAX.
    21. § 35.056 ADOPTION OF PROVISION OF STATE LAW; LIMITATION.
    22. § 35.057 PERMIT NOT REQUIRED.
    23. § 35.058 EXCLUSIONS AND EXEMPTIONS.
    24. § 35.059 AMENDMENTS.
    25. § 35.060 ENJOINING COLLECTION FORBIDDEN.
    26. § 35.070 SHORT TITLE.
    27. § 35.071 DEFINITIONS.
    28. § 35.072 TAX IMPOSED.
    29. § 35.073 EXEMPTIONS.
    30. § 35.074 OPERATOR'S DUTIES.
    31. § 35.075 REGISTRATION.
    32. § 35.076 REPORTING AND REMITTING.
    33. § 35.077 PENALTIES AND INTEREST.
    34. § 35.078 FAILURE TO COLLECT AND REPORT TAX.
    35. § 35.079 APPEALS.
    36. § 35.080 RECORDS.
    37. § 35.081 REFUNDS.
    38. § 35.082 ACTIONS TO COLLECT.
    39. § 35.083 PAYMENT OF TAXES PRIOR TO REFUND OR JUDICIAL RELIEF.
    40. § 35.084 VIOLATIONS OF PROVISIONS.
    41. § 35.095 SHORT TITLE AND AUTHORITY.
    42. § 35.096 TAX IMPOSED; OBLIGATION FOR TAX.
    43. § 35.097 EXEMPTIONS.
    44. § 35.098 ADMINISTRATION BY COUNTY RECORDER.
    45. § 35.099 REFUNDS.
    46. § 35.110 DEFINITIONS.
    47. § 35.111 PURPOSE, INTENT AND USE OF REVENUE.
    48. § 35.112 EXPENDITURE OF FUNDS.
    49. § 35.113 PROCEDURE FOR ESTABLISHMENT OF DISTRICT.
    50. § 35.114 NOTICES AND HEARINGS.
    51. § 35.115 DISTRICT ESTABLISHED.
    52. § 35.116 SEPARATE BENEFIT AREA.
    53. § 35.117 RATE OF ADDITIONAL CHARGES OR ASSESSMENTS; COLLECTION.
    54. § 35.118 CHANGES OF RATE OF ADDITIONAL CHARGES AND ASSESSMENTS.
    55. § 35.119 CHANGES IN DISTRICT OR AREA BOUNDARIES.
    56. § 35.120 DISTRICT AND AREA DISESTABLISHMENT.
    57. § 35.160 TITLE.
    58. § 35.161 OPERATIVE DATE.
    59. § 35.162 PURPOSE.
    60. § 35.163 CONTRACT WITH STATE.
    61. § 35.164 TRANSACTIONS TAX RATE.
    62. § 35.165 PLACE OF SALE.
    63. § 35.166 USE TAX RATE.
    64. § 35.167 ADOPTION OF PROVISIONS OF STATE LAW.
    65. § 35.168 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION O…
    66. § 35.169 PERMIT NOT REQUIRED.
    67. § 35.170 EXEMPTIONS AND EXCLUSIONS.
    68. § 35.171 AMENDMENTS.
    69. § 35.172 ENJOINING COLLECTION FORBIDDEN.
    70. § 35.173 SEVERABILITY.
    71. § 35.175 TITLE.
    72. § 35.176 DEFINITIONS.
    73. § 35.177 PURPOSE.
    74. § 35.178 CONTRACT WITH STATE.
    75. § 35.179 TRANSACTIONS TAX RATE.
    76. § 35.180 PLACE OF SALE.
    77. § 35.181 USE TAX RATE.
    78. § 35.182 ADOPTION OF PROVISIONS OF STATE LAW.
    79. § 35.183 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION O…
    80. § 35.184 PERMIT NOT REQUIRED.
    81. § 35.185 EXEMPTIONS AND EXCLUSIONS.
    82. § 35.186 AMENDMENTS.
    83. § 35.187 ENJOINING COLLECTION FORBIDDEN.
    84. § 35.188 SEVERABILITY.
    85. § 35.189 EFFECTIVE DATE.
    86. § 35.190 TERMINATION DATE.
    87. § 35.191 FISCAL ACCOUNTABILITY PROVISIONS.
    88. § 35.999 PENALTY.
  19. Chapter 36 — HEALTH FACILITY REVENUE BONDS
  20. Chapter 37 — ELECTIONS
  21. Chapter 38 — CIVIL EMERGENCIES
  22. Chapter 39 — CITY POLICY
  23. Chapter 40 — TRANSFERS OF CITY-OWNED REAL PROPERTY
  24. Chapter 50 — SEWERS
  25. Chapter 51 — SOLID WASTE
  26. Chapter 52 — UNDERGROUND UTILITY DISTRICTS
  27. Chapter 53 — WATER
  28. Chapter 54 — STORM WATER QUALITY MANAGEMENT AND DISCHARGE CONT…
  29. Chapter 55 — ENERGY
  30. Chapter 56 — STREETS
  31. Chapter 70 — GENERAL PROVISIONS
  32. Chapter 71 — TRAFFIC RULES
  33. Chapter 72 — STOPPING, STANDING AND PARKING
  34. Chapter 73 — BICYCLES
  35. Chapter 75 — MOBILE VENDORS OPERATING UPON A STREET
  36. Chapter 90 — ABANDONED VEHICLES
  37. Chapter 91 — ANIMALS
  38. Chapter 92 — FIRE PREVENTION
  39. Chapter 93 — PARKS AND RECREATION
  40. Chapter 94 — HEALTH AND SANITATION
  41. Chapter 95 — MUNICIPAL AIRPORT
  42. Chapter 96 — PARADES AND ASSEMBLIES
  43. Chapter 97 — SMOKING
  44. Chapter 98 — STREETS AND SIDEWALKS
  45. Chapter 99 — TRAINS AND RAILROADS
  46. Chapter 100 — HARBOR REGULATIONS
  47. Chapter 101 — FILMING
  48. Chapter 102 — BEEKEEPING
  49. Chapter 103 — PRIVATE SECURITY AND FIRE ALARM SYSTEMS
  50. Chapter 104 — MILITARY EQUIPMENT USE
  51. Chapter 110 — BUSINESS LICENSES
  52. Chapter 112 — AMBULANCES
  53. Chapter 113 — AMUSEMENTS
  54. Chapter 114 — CABLE TELEVISION SYSTEMS
  55. Chapter 115 — FOOD ESTABLISHMENTS AND OUTDOOR DINING AREAS
  56. Chapter 117 — MASSAGE PARLORS
  57. Chapter 118 — SOLICITORS, CANVASSERS, AND SIDEWALK VENDORS
  58. Chapter 119 — SECOND-HAND DEALERS
  59. Chapter 120 — TAXICABS AND LIMOUSINES
  60. Chapter 121 — OTHER VEHICLES FOR HIRE
  61. Chapter 122 — FOREIGN-TRADE ZONE
  62. Chapter 130 — OFFENSES AGAINST PUBLIC PEACE AND SAFETY
  63. Chapter 131 — PROPERTY OFFENSES
  64. Chapter 132 — DRUG OFFENSES
  65. Chapter 133 — WEAPONS OFFENSES
  66. Chapter 134 — ABATEMENT OF CHRONIC NUISANCE PROPERTIES
  67. Chapter 150 — BUILDING REGULATIONS
  68. Chapter 151 — AIRPORT ZONING
  69. Chapter 152 — PLANNING AND ZONING ADMINISTRATION
  70. Chapter 153 — FLOOD HAZARD AREA REGULATIONS
  71. Chapter 154 — SUBDIVISION REGULATIONS
  72. Chapter 155 — ZONING REGULATIONS
  73. Chapter 155 — ZONING REGULATIONS (old)
  74. Chapter 156 — COASTAL ZONING REGULATIONS
  75. Chapter 157 — HISTORIC PRESERVATION
  76. Chapter 158 — CANNABIS
  77. Chapter 159 — WIRELESS TELECOMMUNICATIONS FACILITIES

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.