Fresno Municipal Code Art. 5 Uniform Local Sales and Use Tax

This article shall be known as the Uniform Local Sales and Use Tax Ordinance of the City of Fresno. (Added Ord. 5576, 1959).

The Council hereby declares that this article 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 such 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 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;

(d) To adopt a sales and use tax ordinance which can be administered in a manner that will be, 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 city 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 article. (Added Ord. 5576, 1959; Am. Ord. 6011, 1962).

This article shall become operative on July 1, 1959, and prior thereto this city shall contract with the state board of equalization to perform all functions incident to the administration and operation of this sales and use tax article; provided, that if this city shall not have contracted with the state board of equalization, as above set forth, prior to July 1, 1959, this article shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the city and by the state board of equalization; and provided further, that this article shall not be operative prior to the operative date of the uniform local sales and use tax ordinance of the County of Fresno.

(Added Ord. 5576, 1959).

(a) (1)

Effective July 1, 2025, for the privilege of selling tangible personal property at retail a tax is hereby imposed on all retailers in the City at the rate of 0.9500 percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City.

(2) For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer of his agent to an out-of-state designation or to a common carrier for delivery to an out-of-state designation. 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.

(b) (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 such Code, as amended and in force and effect on July 1, 1959, applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein.

(2) Wherever, and to the extent that, in part 1 of division 2 of the state Revenue and Taxation Code, the state is named or referred to as the taxing agency, the City of Fresno shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City 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 city 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 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; 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 such provisions of that Code; and, in addition, the name of the city 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.

(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:

(i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

(ii) The gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.

(iii) 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.

(5) During the term of the "Memorandum of Understanding between the County of Fresno, City of Fresno and the Fresno Redevelopment Agency" dated February 26, 1991, on file with the City Clerk (the "MOU"), there shall be a credit to a taxpayer against the payment of sales taxes due to city in an amount equal to the sales tax then due to the County of Fresno by that taxpayer pursuant to the terms of the MOU.

(Added Ord. 5576, 1959; Am. Ord. 5852, 1961; Am. Ord. 5902, 1961; Am. Ord. 6011, 1962; Am. Ord. 73-167, §§ 1, 2, eff. 1-1-74; Am. Ord. 76-78, § 1, eff. 12-1-76; Am. Ord. 77-26, § 1, eff. 3-3-77; Am. Ord. 84-28, §§ 1, 3, eff. 3-13-84; Am. Ord. 91-19, § 1, eff. 3-5-91; Am. Ord. 92-22, § 1, 4-7-92; Am. Ord. 93-9, § 1, eff. 2-2-93; Am. Ord. 93-21, § 1, eff. 4-6-93; Am. Ord. 94-23, § 1, eff. 4-12-94; Am. Ord. 95-22, § 1, eff. 3-14-95; Am. Ord. 96-31, § 1, 4-16-96; Am. Ord. 99-20, § 1, 4-16-99; Am. Ord. 2000-33, § 1, eff. 4-26-00; Am. Ord. 2001-37, § 1, eff. 4-16-01; Am. Ord. 2001-43, § 1, eff. 5-10-01; Am. Ord. 2004-42, § 1, eff. 4-21-04; Am. Ord. 2005-47, § 1, eff. 5-21-05; Am. Ord. 2006-80, § 1, eff. 6-22-06; Am. Ord. 2008-35, § 1, eff. 6-11-08; Am. Ord. 2010-17, § 1, eff. 6-15-10; Am. Ord. 2011-16, § 1, eff. 6-7-11; Am. Ord. 2013-13, § 1, eff. 5-23-13; Am. Ord. 2014-26, § 1, eff. 5-23-14; Am. Ord. 2015-10, § 1, eff. 5-19-15; Am. Ord. 2017-30, § 1, eff. 6-12-17; Am. Ord. 2025-005, § 1, eff. 3-19-25).

(a) 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 or after the operative date of this article for storage, use or other consumption in the City at the rate of 0.9500 percent of the sales price of the property from and after July 1, 2025. 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) (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 such code, as amended and in force and effect on July 1, 1959, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth herein.

(2) Wherever, and to the extent that, in part 1 of division 2 of the said Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the name of this city shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of this city 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 city 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 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 ordinance; 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 said 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 city 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 said Revenue and Taxation Code as adopted, and the name of the city 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.

(3) There shall be exempt from the tax due under this section:

(i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

(ii) 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.

(iii) 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.

(iv) 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.

(4) During the term of the "Memorandum of Understanding between the County of Fresno, the City of Fresno and the Fresno Redevelopment Agency" dated February 26, 1991, on file with the City Clerk (the "MOU"), there shall be a credit to a taxpayer against the payment of use taxes due to city in an amount equal to the use tax then due to the County of Fresno by that taxpayer pursuant to the terms of the MOU.

(Added Ord. 5576, 1959; Am. Ord. 5852, 1960; Am. Ord. 5902, 1961; Am. Ord. 6011, 1962; Am. Ord. 73-163, § 3, eff. 1-1-74; Am. Ord. 76-78, § 2, eff. 12-1-76; Am. Ord. 77-26, § 2, eff. 3-3-77; Am. Ord. 84-28, §§ 2, 4, eff. 3-13-84; Am. Ord. 91-19, § 2, eff. 3-5-91; Am. Ord. 92-22, § 2, eff. 4-7-92; Am. Ord. 93-9, § 2, eff. 2-2-93; Am. Ord. 93-21, § 2, eff. 4-6-93; Am. Ord. 94-23, § 2, eff. 4-12-94; Am. Ord. 95-22, § 2, eff. 3-14-95; Am. Ord. 99-20, § 2, eff. 4-16-99; Am. Ord. 2000-33, § 1, eff. 4-26-00; Am. Ord. 2001-37, § 2, eff. 4-16-01; Am. Ord. 2001-43, § 2, eff. 5-10-01; Am. Ord. 2004-42, § 2, eff. 4-21-04; Am. Ord. 2005-47, § 2, eff. 5-21-05; Am. Ord. 2006-80, § 2, eff. 6-22-06; Am. Ord. 2008-35, § 2, eff. 6-11-08; Am. Ord. 2010-17, § 2, eff. 6-15-10; Am. Ord. 2011-16, § 2, eff. 6-7-11; Am. Ord. 2013-13, § 2, 5-23-13; Am. Ord. 2014-26, § 2, eff. 5-23-14; Am. Ord. 2015-10, § 2, eff. 5-19-15; Am. Ord. 2017-30, § 2, eff. 6-12-17; Am. Ord. 2025-005, § 2, eff. 3-19-25).

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of this article, including amendments adopted and effective to and including July 1, 1959, 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.

(Added Ord. 5576, 1959).

(a) Subsections 7-504(b)(4.5) and 7-505(b)(3.5) of this article shall become operative on January first 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 subsections 7-504(b)(4) and 7-505(b)(3) of this article shall become inoperative.

(b) In the event that subsections 7-504(b)(4.5) and 7-505(b)(3.5) of this article shall become operative and the State Board of Equalization subsequently adopts as 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, subsections 7-504(b)(4) and 7-505(b)(3) of this article shall become operative on the first day of the month following the month in which such higher ratio is adopted, at which time subsections 7-504(b)(4.5) and 7-505(b)(3.5) of this article shall become 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 subsections 7-504(b)(4.5) and 7-505(b)(3.5) of this article shall again become operative and subsections 7-504(b)(4) and 7-505(b)(3) of this article shall become inoperative.

(Added Ord. 73-163, § 4, eff. 1-1-74).

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 official of the state or of 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. (Added Ord. 5576, 1959).

At the time this article goes into operation, the provisions of Article 3 and 4 of this chapter the existing sales and use tax ordinance of the city shall be suspended and shall not again be of any force or effect until and unless for any reason the state board of equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed; provided, however, that if for any reason it is determined that the city is without power to adopt this article, or that the state board of equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this article, the provisions of Article 3 and 4 of this chapter shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one per cent continuously from and after July 1, 1959. Upon the ceasing of the state board of equalization to perform the functions incident to the administration and operation of the taxes imposed by this article, the provisions of Article 3 and 4 of this chapter shall again be in full force and effect at the rate of one per cent. Nothing in this article shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing by reason of the provisions of Article 3 and 4 of this chapter in force and effect prior to and including June 30, 1959. (Added Ord. 5576, 1959).

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 shall be punishable by a fine of not more than five hundred dollars ($500) or by imprisonment for a period of not more than six months in the county jail or by both such fine and imprisonment. (Added Ord. 5576, 1959).

If any section, subsection, sentence, clause, phrase or portion of this article, including but not limited to any exemption, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this article. The council hereby declares that it would have adopted this article and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional. (Added Ord. 5576, 1959).