Firebaugh Municipal Code § 11-2 Rate of Tax

[Ord. #353, S1]

A sales and use tax is established, the purpose of which is to impose a tax as hereinafter set forth and provide a measure therefor that can be administered and collected by the State 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 Board of Equalization in administering and collecting the California State Sales and Use Taxes.

[Ord. #353, S2]

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate of 1% of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in said city at the rate of 1% of such gross receipts on and after April 1, 1979.

[Ord. #353, S3]

An excise tax is hereby imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on and after the operative date of this section for storage, use, or other consumption in the city at the rate of 1% of the sales price of the property to and including at the rate of 1% of such sales price on and after April 1, 1979. 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.