Fort Jones Municipal Code Ch. 3.04 Sales and Use Tax

The rate of sales tax and use tax imposed by this chapter is one percent.

(Code 1987, § 3.04.020; Ord. No. 1973-1, § 2, 1973)

The ordinance codified in this chapter shall be operative on January 1, 1974.

(Code 1987, § 3.04.030; Ord. No. 1973-1, § 3, 1973)

The town council declares that the ordinance codified in 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:

(1) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Revenue and Taxation Code div. 2, part 1.5;

(2) To adopt a sales and use tax ordinance which incorporates provisions identical to those of the state sales and use tax law insofar as those provisions are not inconsistent with the requirements and limitations contained in Revenue and Taxation Code div. 2, part 1.5;

(3) To adopt a sale 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 sale and use tax ordinance which can be administered in a manner that will, to the degree possible consistent with the provisions of the Revenue and Taxation Code div. 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 the persons subject to taxation under the provisions of the ordinance codified in this chapter.

(Code 1987, § 3.04.040; Ord. No. 1973-1, § 4, 1973)

Prior to the operative date, the town shall contract with the state board of equalization to perform all functions incident to the administration and operation of this chapter; provided, however, that if this town has not contracted with the state board of equalization prior to the operative date, it shall nevertheless so contract and in such case the operative date shall be the first day of the first calendar quarter following the execution of such contract rather than the first day of the first calendar quarter following the adoption of the ordinance codified in this chapter.

(Code 1987, § 3.04.050; Ord. No. 1973-1, § 5, 1973)

For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the town at the rate stated in section 3.04.010 of the gross receipts of the retailer from the sales of all tangible personal property sold at retail in this town on and after the operative date.

(Code 1987, § 3.04.060; Ord. No. 1973-1, § 6, 1973)

An excise tax is imposed on the storage, use or other consumption in this town of tangible personal property purchased from any retailer on or after the operative date for storage, use or other consumption in this town at the rate stated in section 3.04.010 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 1987, § 3.04.080; Ord. No. 1973-1, § 8, 1973)

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 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. In the event a retailer has no permanent place of business in the state or has more than one place of business 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 1987, § 3.04.070; Ord. No. 1973-1, § 7, 1973)

Except as otherwise provided in this chapter and except insofar as they are inconsistent with provisions of the Revenue and Taxation Code div. 2, part 1.5, all of the provisions of the Revenue and Taxation Code div. 2, part 1 are adopted and made a part of this chapter as though fully set forth herein.

(Code 1987, § 3.04.090; Ord. No. 1973-1, § 9, 1973)

In adopting the provisions of the Revenue and Taxation Code div. 2, part 1, when the state is named or referred to as the taxing agency, the name of this town 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 state constitution;

(2) 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 board of equalization;

(3) When, used in provisions related to the performing the functions incident to the administration or operation of this chapter, 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 the Revenue and Taxation Code div. 2, part 1 or to impose this tax with respect to certain sales, storage, use or consumption of tangible personal property which would not be subject to tax by the state under provisions of that code;

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

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

(Code 1987, § 3.04.100; Ord. No. 1973-1, § 10, 1973)

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 chapter.

(Code 1987, § 3.04.110; Ord. No. 1973-1, § 11, 1973)

(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, 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 the Revenue and Taxation Code div. 2, part 1.5 by any town and county, county, or town, in this state shall be exempt from tax due under this chapter.

(c) 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 town 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 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 state or federal law or the law of any foreign government is exempted from the use tax.

(Code 1987, § 3.04.120; Ord. No. 1973-1, § 13, 1973; Ord. No. 50-1983, § 1, 1983)

(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, 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 the Revenue and Taxation Code div. 2, part 1.5 by any town and county, county, or town, in this state shall be exempt from the tax due under this chapter.

(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 waterborne vessels to be used or consumed principally outside the town in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.

(d) The storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property in such vessels for commercial purposes is exempted from the use tax.

(e) 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 town 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 state or federal law or the law of any foreign government.

(f) In addition to the exemptions 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 state or federal law or the law of any foreign government is exempted from the use tax.

(Code 1987, § 3.04.130; Ord. No. 1973-1, § 13, 1973; Ord. No. 50-1983, § 2, 1983)

Section 3.04.120 shall be operative January 1, 1984. Section 3.04.130 shall be operative on the operative date of any act of the state legislature which amends or repeals and reenacts Revenue and Taxation Code § 7202 to provide an exemption from town sales and use taxes for operators of waterborne vessels in the same or substantially the same, language as that existing in Revenue and Taxation Code §§ 7202(i)(7) and 7202(i)(8) as those subdivisions read on October 1, 1983.

(Code 1987, § 3.04.140; Ord. No. 1973-1, § 14, 1973; Ord. No. 50-1983, §§ 3, 4, 1983)

All subsequent amendments of state law which relate to the sales and use tax and which are not inconsistent with the Revenue and Taxation Code div. 2, part 1.5 shall automatically become part of the ordinance codified in this chapter.

(Code 1987, § 3.04.150; Ord. No. 1973-1, § 15, 1973)

No injunction or writ of mandate or other legal action or equitable process shall issue any suit, action or proceeding in any court against the state or this town, or against any officer of the state or this town, to prevent or enjoin the collection under this chapter, or the Revenue and Taxation Code div. 2, part 1.5 of any tax or any amount of tax required to be collected.

(Code 1987, § 3.04.160; Ord. No. 1973-1, § 16, 1973)

Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable by a fine of not more than $500.00 or by imprisonment for a period of not more than six months, or by both such fine and imprisonment.

(Code 1987, § 3.04.170; Ord. No. 1973-1, § 17, 1973)