Fairfield Municipal Code § 18.11 Use tax

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 18.5 of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales and use tax regardless of the place to which delivery is made.

(Ord. No. 73-17, § 8)

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.

(Ord. No. 73-17, § 9)

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 § 18.11.3 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 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 such 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 of this state" in section 6203 or in the definition of that phrase in section 6203.

(Ord. No. 73-17, § 10)

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.

(Ord. No. 73-17, § 11)

(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 ordinance.

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

(Ord. No. 73-17, § 12; Ord. No. 83-34, § 1)

(a) The amount subject to tax shall not include any sales or use tax imposed by the state upon a retailer or consumer.

(b) The storage, use, and 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.

(Ord. No. 73-17, § 13)

(a) Section 18.11.5 shall become operative on January 1st 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 section 401 of the revenue and taxation code, at which time section 18.11.4 shall become inoperative.

(b) In the event that section 18.11.5 becomes operative and the state board of equalization subsequently adopts an assessment ratio for the state assessed property which is higher than the ratio which is required for local assessments by section 401 of the revenue and taxation code, at which time section 18.11.4 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time section 18.11.5 shall be inoperative until the first day of 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 section 401 of the revenue and taxation code, at which time section 18.11.5 shall again become operative and section 18.11.4 shall become inoperative.

(Ord. No. 73-17, § 14)

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.

(Ord. No. 73-17, § 15)

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.

(Ord. No. 73-17, § 16)