Fairfax Municipal Code Ch. 3.08 Sales and Use Tax

This chapter shall be known as the “Uniform Local Sales and Use Tax Regulations of the Town.”

(Prior Code, § 3.08.010)

The Town Council declares that this chapter 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 sales and use tax regulations which comply with the requirements and limitations contained in Cal. Revenue and Taxation Code Division 2, Part 1.5;

(B) 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 inconsistent with the requirements and limitations contained in Cal. Revenue and Taxation Code Division 2, Part 1.5;

(C) To adopt sales and use tax regulations which impose a one percent tax and provide a measure therefor that can be administered and collected by the state’s Board of Equalization in a manner that adapts itself as fully as practical to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the state’s Board of Equalization in administering and collecting the state sales and use taxes; and

(D) To adopt sales and use tax regulations which can be administered in a manner that will, to the degree possible consistent with the provisions of Cal. Revenue and Taxation Code Division 2, Part 1.5, minimize the cost of collecting town 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, § 3.08.020)

This chapter shall become operative on April 1, 1957, and prior thereto the town shall contract with the state’s Board of Equalization to perform all functions incident to the administration and operation of the sales and use tax regulations; provided that, if the town shall not have contracted with the state’s Board of Equalization, as above set forth, prior to April 1, 1957, this chapter shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the town and by the state’s Board of Equalization; provided further that, this chapter shall not become operative prior to the operative date of the uniform local sales and use tax ordinance of the county.

(Prior Code, § 3.08.030)

(A) 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.

(B) The gross receipts from the sales shall include delivery charges when the charges are subject to the state sales and use tax, regardless of the place to which delivery is made.

(C) 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’s Board of Equalization.

(Prior Code, § 3.08.040)

For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the town at the rate of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the town on and after the operative date of this chapter.

(Prior Code, § 3.08.050)

Except as hereinafter provided and except insofar as they are inconsistent with the provisions of Cal. Revenue and Taxation Code Division 2, Part 1.5, all of the provisions of Cal. Revenue and Taxation Code Division 2, Part 1, as amended and in force and effect on April 1, 1957, applicable to sales taxes are adopted and made a part of this section as though fully set forth herein.

(Prior Code, § 3.08.060)

(A) Wherever, and to the extent that, in Cal. Revenue and Taxation Code Division 2, Part 1, the state is named or referred to as the taxing agency, the town shall be substituted therefor.

(B) Nothing in this section shall be deemed to require the substitution of the name of the town for the word “state” when that word is used as part of the title of the State Controller, the State Treasurer, the state’s Board of Control, the state’s Board of Equalization, or the name of the State Treasury or of the Constitution of the state; nor shall the name of the town 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 town or any agency thereof, rather than by or against the state’s 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, 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 Cal. Revenue and Taxation Code Division 2, Part 1; 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 California Revenue and Taxation Code; and, in addition, the name of the town shall not be substituted for that of the state in Cal. Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828, as adopted.

(Prior Code, § 3.08.070)

If a seller’s permit has been issued to a retailer under Cal. Revenue and Taxation Code § 6067, an additional seller's permit shall not be required by reason of §§ 3.08.040 through 3.08.070 of this chapter.

(Prior Code, § 3.08.080)

There shall be excluded from the gross receipts by which the tax is measured:

(A) The amount of any sales tax or use tax imposed by the state upon a retailer or consumer;

(B) 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 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;

(C) 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 Cal. Revenue and Taxation Code Division 2, Part I;

(D) 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 the state, the United States or any foreign government; and

(E) In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property 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.

(Prior Code, § 3.08.090) (Ord. 575, passed - -1988)

An excise tax is imposed on the storage, use or other consumption in the town of tangible personal property purchased from any retailer on or after the operative date of this chapter, for storage, use or other consumption in the town at the rate of one percent 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.

(Prior Code, § 3.08.100)

Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Cal. Revenue and Taxation Code Division 2, Part 1.5, as amended and in force and effect on April 1, 1957, applicable to use taxes are adopted and made a part of this section as though fully set forth herein.

(Prior Code, § 3.08.110)

Wherever, and to the extent that, in Cal. Revenue and Taxation Code Division 2, Part 1, the state is named or referred to as the taxing agency, the town shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of the town for the word “state” when that word is used as part of the title of the State Controller, the State Treasurer, the state’s Board of Control, the state’s Board of Equalization, or the name of the State Treasury or of the Constitution of the state; nor shall the name of the town 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 town or any agency thereof, rather than by or against the state’s 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, 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 the storage, use or other consumption remains subject to tax by the state under the provisions of Cal. Revenue and Taxation Code Division 2, Part 1, 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 town shall not be substituted for that of the state in Cal. Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828, as adopted, and the name of the town shall not be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Cal. Revenue and Taxation Code § 6203, nor in the definition of that phrase in § 6203.

(Prior Code, § 3.08.120)

There shall be excluded from the gross receipts by which the tax is measured:

(A) The amount of any sales tax or use tax imposed by the state upon a retailer or consumer;

(B) 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 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;

(C) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Division 2, Part 1;

(D) 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 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; and

(E) In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property 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.

(Prior Code, § 3.08.130) (Ord. 575, passed - -1988)

All amendments of the California Revenue and Taxation Code enacted subsequent to the effective date of this chapter which relate to the sales and use tax and which are not inconsistent with Cal. Revenue and Taxation Code Division 2, Part 1.5 shall automatically become a part of this chapter.

(Prior Code, § 3.08.140)

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 town or against any officer of the state or of the town to prevent or enjoin the collection under this chapter or Cal. Revenue and Taxation Code Division 2, Part 1.5 of any tax or any amount of tax required to be collected.

(Prior Code, § 3.08.150)