Fontana Municipal Code Art. VI Sales and Use Tax

Footnotes:

--- (4) ---

State Law reference— Sales and use taxes generally, Revenue and Taxation Code §§ 6001—7176; uniform local sales and use tax, Revenue and Taxation Code §§ 7200—7211.

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

(Code 1968, § 29-2)

The rate of sales tax and use tax imposed by this article shall be one percent.

(Code 1968, § 29-4)

The city council hereby declares that this article is adopted to achieve the following, among other purposes, and directs that the provisions of this article be interpreted in order to accomplish those purposes:

(1) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Revenue and Taxation Code div. 2, pt. 1.5 (§ 7200 et seq.).

(2) 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 Revenue and Taxation Code div. 2, pt. 1.5 (§ 7200 et seq.).

(3) To adopt a sales and use tax ordinance which imposes a 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.

(4) 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 Revenue and Taxation Code div. 2, pt. 1.5 (§ 7200 et seq.), minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of recordkeeping upon persons subject to taxation under the provisions of this article.

(Code 1968, § 29-5)

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate stated in section 10-178 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the city on and after the operative date of this article.

(Code 1968, § 29-7)

For the purposes of this article, all retail sales are consummated at the place of businesses of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such 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. If 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 state board of equalization.

(Code 1968, § 29-8)

An excise tax is hereby imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer for storage, use or other consumption in the city at the rate stated in section 10-177 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.

(Code 1968, § 29-9)

Except as otherwise provided in this article, and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code div. 2, pt. 1.5 (§ 7200 et seq.), all of the provisions of Revenue and Taxation Code div. 2, pt. 1 (§ 6001 et seq.), are hereby adopted and made a part of this article as though fully set forth in this section.

(Code 1968, § 29-10)

In adopting the provisions of Revenue and Taxation Code div. 2, pt. 1 (§ 6001 et seq.), wherever the state is named or referred to as the taxing agency, the name of the city shall be substituted therefor. The substitution, however, shall not be made:

(1) 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 state;

(2) 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;

(3) In those sections, including but not 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 remains subject to tax by state under the provisions of Revenue and Taxation Code div. 2, pt. 1 (§ 6001 et seq.), 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;

(4) In Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828; and

(5) For the word "state" in the phrase "retailer engaged in business in this state" in Revenue and Taxation Code section 6203 or in the definition of that phrase in Revenue and Taxation Code section 6203.

(Code 1968, § 29-11)

All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Revenue and Taxation Code div. 2, pt. 1.5 (§ 7200 et seq.), shall automatically become a part of this article.

(Code 1968, § 29-12)

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 this article.

(Code 1968, § 29-13)

There shall be credits and exemptions from the tax due under this article, as follows:

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

(2) 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 Revenue and Taxation Code div. 2, pt. 1.5 (§ 7200 et seq.), by any city and county, county or city in this state shall be exempt from the tax due under this article.

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

(4) In addition to the exemption provided in 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 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.

(5) Any person subject to a sales tax or use under this article shall be granted a credit against the payment of tax owed under this article in the amount of sales or use tax paid, if any, to the city redevelopment agency, pursuant to the city redevelopment agency sales and use tax ordinance—Portion of Downtown Redevelopment Project, as enacted by the Fontana Redevelopment Agency, Ordinance No. 987.

(Code 1968, §§ 29-14, 29-14.5)

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 city, or against any officer of the state or the city, to prevent or enjoin the collection under this article, or Revenue and Taxation Code div. 2, pt 1.5 (§ 7299 et seq.), of any tax or any amount of tax required to be collected.

(Code 1968, § 29-14.3)