Fresno County Municipal Code Ch. 4.16 Sales and Use Tax

Footnotes:

--- (2) ---

State Law reference— For statutory provisions regarding the Uniform Local Sales and Use Tax, see Rev. & Tax. Code § 7200 et seq.; for the specific provision authoring counties to adopt the tax, see Rev. & Tax Code § 7201.

This chapter shall be known and may be cited as the Fresno County uniform local sales and use tax law.

(Prior code, § 198)

The board of supervisors declares that the ordinance codified herein is adopted to achieve the following among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

A. To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the state;

B. 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 Part 1.5 of Division 2 of the Revenue and Taxation Code;

C. To adopt a sales and use tax ordinance which imposes a one and one-quarter percent 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 California State sales and use taxes;

D. 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 Part 1.5 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting county sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this chapter.

(Prior code, § 198.1)

This chapter shall become operative on the first day of the first calendar quarter following a time when all of the following conditions exist:

A. Each charter city within the county has adopted and has in effect to become operative currently herewith a uniform sales and use tax ordinance imposing a sales and use tax in an amount not greater than .92% of the gross receipts from sales and uses subject to such tax;

B. That each general law city within the county has adopted and has in effect to become operative currently herewith a uniform sales and use tax ordinance imposing a sales and use tax in an amount not greater than .95% of the gross receipts from the sales and uses subject to such tax;

C. That the uniform sales and use tax ordinances referred to in subsections A. and B. of this section substantially conform to the provisions of subdivisions (1) to (7) inclusive of subsection (h) of Section 7202 of the Revenue and Taxation Code and other applicable provisions of Part 1.5 of Division 2 of that Code, and that cities having adopted such uniform sales and use tax ordinances have each entered into a contract with the State Board of Equalization to perform all functions incident to the administration and operation of such sales and use tax ordinances, which contract provides in principle that such cities shall pay the cost of administration thereof;

D. That the county shall have contracted with the State Board of Equalization to perform all functions incident to the administration and operation of the uniform sales and use tax of the county adopted by this chapter, which contract shall provide in principle that the county will pay all the costs of administration thereof except costs in connection with all sales and use taxes for which any retailer or user shall be entitled to credit pursuant to Section 4.16.060 for the amount of sales or use taxes due any city in which such place of business is located, the cost of administration of which shall be borne by such city as provided in subsection C. above.

(Prior code, § 198.2)

A. For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the county 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 county to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter.

B. For the purpose 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, 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 Board of Equalization.

C. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the state, all of the provisions of Part 1 of Division 2 of said code, as amended and in force and effect on the operative date as provided in Section 4.16.030, applicable to sales taxes are adopted and made a part of this section as though fully set forth herein.

D. Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the state is named or referred to as the taxing agency, the county shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the county for the word "State" when that word is used as part of the title of the State Controller, State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the county 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 county 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 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 Part 1 of Division 2 of the Revenue and Taxation Code; 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 that code; and, in addition, the name of the county shall not be substituted for that of the state in Sections 6701, 6702, except in the last sentence thereof, 6711, 6715, 6797 and 6828 of the Revenue and Taxation Code as adopted.

E. 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 reason of this section.

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

1. The amount of any sales or use tax imposed by the state upon a retailer or consumer;

2. Eighty percent of the gross receipts from the sale of property to operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this county.

(Prior code, § 198.3)

A. This section shall be operative January 1, 1984, and shall remain in effect until amended or until superseded by Section 4.16.046.

B. 1.

For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the county 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 county to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter.

2. For the purpose 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, 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 Board of Equalization.

C. 1.

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

2. Wherever, and to the extent that, in Part l of Division 2 of the Revenue and Taxation Code the state of California is named or referred to as the taxing agency, the county of Fresno shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the county of Fresno for the word "State" when that word is used as part of the title of the State Controller, State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the state of California; nor shall the name of the county 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 county 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 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 Part 1 of Division 2 of the Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the said provisions of that Code; and, in addition, the name of the county shall not be substituted for that of the state in Sections 6701, 6702, except in the last sentence thereof, 6711, 6715, 6797 and 6828 of the Revenue and Taxation adopted.

3. 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 reason of this section.

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

a. The amount of any sales 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 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.

(Ord. 0-83-028, § 1; Ord. 478-A-7, § 1 (part), 1973; prior code, § 198.3A)

A. This section shall be operative on the operative date of any act of the Legislature of the state of California, which amends or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983. At that time this section shall supersede Section 4.16.045.

B. 1.

For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the county 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 county to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter.

2. For the purpose 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, 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 Board of Equalization.

C. 1.

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

2. Whenever, and to the extent that, in Part l of Division 2 of the Revenue and Taxation Code the state of California is named or referred to as the taxing agency, the county of Fresno shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the county of Fresno for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the state of California; nor shall the name of the county 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 county 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 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 Part 1 of Division 2 of the Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the said provisions of that Code; and, in addition, the name of the county shall not be substituted for that of the state in Sections 6701 and 6702, except in the last sentence thereof, 6711, 6715, 6797 and 6828 of the Revenue and Taxation Code as adopted.

3. 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 reason of this section.

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

a. The amount of any sales 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 waterborne vessels to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes;

c. 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 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.

(Ord. 0-8-028, § 4)

A. An excise tax is imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of one percent of the sales price of the property to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter. 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.

B. Except as hereinafter provided, and except insofar as they are consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the state, all of the provisions of Part l of Division 2 of said code, as amended and in force and effect on the operative date as provided in Section 4.16.030, applicable to use taxes, are adopted and made a part of this section as though fully set forth herein.

C. Whenever, and to the extent that, in Part l of Division 2 of the Revenue and Taxation Code the state is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of this county for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the county 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 county 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 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 such storage, use or other consumption remains 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 storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provisions of that code; and in addition, the name of the county shall not be substituted for that of the state in Sections 6701, 6702, except in the last sentence thereof, 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code as adopted, and the name of the county shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 nor in the definition of that phrase in Section 6203.

D. There shall be exempt from the tax due under this section:

1. The amount of 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 has been subjected to sales 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;

3. Provided, however, that the storage or use of tangible personal property in the transportation or transmission of persons, property, or communications or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the state shall be exempt from eighty percent of the tax due under this section.

(Prior code, § 198.4)

A. This section shall be operative January 1, 1984, and shall remain in effect until amended or superseded by Section 4.16.056.

B. An excise tax is imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of one percent of the sales price of the property to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter. 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.

C. Except as hereinafter provided, and except insofar as they are consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the state, all of the provisions of Part l of Division 2 of said Code, as amended and in force and effect on the operative date of this chapter applicable to use taxes, are adopted and made a part of this section as though fully set forth herein.

D. Whenever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the state of California is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of this county for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the state of California; nor shall the name of the county 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 county 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 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 of California, 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 such storage, use or other consumption of tangible personal property remains 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 storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provisions of that Code; and, in addition, the name of the county shall not be substituted for that of the state in Sections 6701, 6702, except in the last sentence thereof, 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code as adopted, and the name of the county shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203, nor in the definition of that phrase in Section 6203.

E. There shall be exempt from, the tax due under this section:

1. The amount of 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 sales 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;

3. 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 exempt from eighty percent of the tax.

(Ord. 0-83-028, § 2; Ord. 478-A-7, § 1 (part), 1973; prior code, § 198.4A)

A. This section shall be operative on the operative date of any act of the Legislature of the state of California, which amends or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983. At that time this section shall supersede Section 4.16.055.

B. An excise tax is imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of one percent of the sales price of the property to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter. 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.

C. Except as hereinafter provided, and except insofar as they are consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the state, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on the operative date of this chapter, applicable to use taxes, are adopted and made a part of this section as though fully set forth herein.

D. Whenever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the state is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of this county for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the state of California; nor shall the name of the county 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 county 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 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 of California, 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 such storage, use or other consumption remains 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 storage, use or other consumption of tangible personal property which would not be subject to tax by the, state under the said provisions of that Code; and, in addition, the name of the county shall not be substituted for that of the state in Sections 6701, 6102, except in the last sentence thereof, 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code as adopted, and the name of the county shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203, nor in the definition of that phrase in Section 6203.

E. There shall be exempt from the tax due under this section:

1. The amount of 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 has been subject to sales 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;

3. Provided, however, that 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 eighty percent of the tax;

4. And provided, that 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 or 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 the state, the United States, or any foreign government is exempt from eighty percent of the tax.

(Ord. 0-28-083 § 5)

Any person subject to a sales and use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter the amount of sales and use tax due any city in this county; provided, that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivisions (1) to (8), inclusive, of subsection (h) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that code.

(Prior code, § 198.5)

A. This section shall be operative January 1, 1984, and shall remain in effect until amended or until superseded by Section 4.16.066.

B. Any person subject to sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter the amount of sales and use tax due any city in this county; provided, that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivision (1) to (8), inclusive, of subdivision (h) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that Code.

(Ord. 0-83-028, § 3; Ord. 478-A-7, § 1 (part), 1974; prior code, 198.5A)

A. This section shall be operative on the operative date of any act of the Legislature of the state of California, which amends or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983. At that time this section shall supersede Section 4.16.065.

B. Any person subject to a sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter the amount of sales and use tax due any city in this county; provided, that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivisions (1) to (10), inclusive, of subsection (i) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that Code.

(Ord. 0-83-028, § 6)

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 county or against any officer of the state or this county to prevent or enjoin the collection under this chapter 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.

(Prior code, § 198.6)

All amendments of the 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 Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this chapter.

(Prior code, § 198.7)

This chapter shall become inoperative at the beginning of the first calendar quarter which commences at least sixty (60) days following the date upon which any of the following conditions exist.

A. At any time beginning on July 1, 2017, the sales and use tax ordinance of the City of Huron, the City of Orange Cove, or the City of Parlier provides that the sales and use tax of said city shall exceed 1.0000 percent of the sales and uses subject to such tax.

B. At any time beginning on July 1, 2017, the sales and use tax ordinance of the City of Mendota and the City of San Joaquin provides that the sales and use tax of said city shall exceed 0.9800 percent of the sales and uses subject to such tax.

C. At any time beginning on July 1, 2017, the sales and use tax ordinance of the City of Clovis, the City of Coalinga, the City of Firebaugh, the City of Fowler, the City of Kerman, the City of Kingsburg, the City of Reedley, the City of Sanger, and the City of Selma provides that the sales and use tax of said city shall exceed 0.9500 percent of the sales and uses subject to such tax.

D. At any time beginning on July 1, 2025, the sales and use tax ordinance of the City of Fresno provides that the sales and use tax of such city shall exceed 0.9500 percent of the sales and uses subject to such tax.

(Ord. No. 25-007, § 1, 3-25-2025; Ord. No. 17-011, § 1, 6-20-2017; Ord. No. 16-006, § 1, 5-24-2016; Ord. No. 15-012, § 1, 5-19-2015; Ord. No. 14-013, § 1, 5-20-2014; Ord. No. 13-013, § 1, 5-21-2013; Ord. No. 11-004, § 1, 5-24-2011; Ord. No. 10-011, § 1, 5-25-2010; Ord. 08-013, § 1; Ord. 07-023, § 1; Ord. 06-012, § 1; Ord. 05-005, § 1; Ord. 04-004, § 1; Ord. 03-009, § 1; Ord. 03-002, § 1; Ord. 02-009, § 1; Ord. 01-002, § 1; Ord. 00-002, § 1; Ord. 99-002, § 1; Ord. 98-001, § 1; Ord. 97-002, § 1; Ord. 96-001, § 1; Ord. 95-005, § 1; Ord. 94-022, § 1; Ord. 94-005, § 1; Ord. 93-006, § 1; Ord. 92-027, § 1; Ord. 92-020, § 1; Ord. 91-014, § 1; Ord. 90-021, § 1; Ord. 478-A-8, § 1, 1977; prior code, § 198.8)

Any retailer or other person who fails or refuses to furnish any return required to be made or who fails or refuses to furnish a supplemental return or other data required by the State Board of Equalization or who renders a false or fraudulent return, and any person required to make, render, sign or verify any report who makes any false or fraudulent return with intent to defeat or evade the determination of amount due required by law to be made is guilty of a misdemeanor, and upon conviction thereof is punishable by a fine of not more than five hundred dollars or by imprisonment for a period of not more than six months in the county jail, or by both such fine and imprisonment.

(Prior code, § 198.9)

The ordinance codified herein may be made inoperative not less than sixty days, but not earlier than the first day of the calendar quarter following the county's lack of compliance with Article II (commencing with Section 29530) of Chapter 2 of Division 3 of Title of the Government Code.

(Prior code, § 198.11)

A. Sections 4.16.045, 4.16.055 and 4.16.065 shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts 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 said sections shall supersede all sections and provisions of this chapter in conflict therewith.

B. In the event Sections 4.16.045, 4.16.055 and 4.16.065 become operative and the State Board of Equalization subsequently adopts an assessment ratio for state assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, Sections 4.16.040, 4.16.050 and 4.16.060 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time Sections 4.16.045, 4.16.055 and 4.16.065 shall be inoperative until the first day of the month following 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 Sections 4.16.045, 4.16.055 and 4.16.065 shall become operative and Sections 4.16.040, 4.16.050 and 4.16.060 shall become inoperative.

(Ord. 478-A-7, § 1 (part), 1974; prior code, § 198.12A)