Gustine Municipal Code Ch. 4 Sales and Use Taxes

Footnotes:

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State Law reference— Sales and use taxes, Revenue and Taxation Code § 6001 et seq.; local sales and use taxes, Revenue and Taxation Code § 7200 et seq.

The rate of the sales tax and use tax imposed by the provisions of this chapter shall be one percent.

(Code 1966, § 3-4.02)

Prior to the operative date of this chapter, the city shall contract with the state board of equalization to perform all the functions incident to the administration and operation of this sales and use tax law; provided, however, that if the city shall not have contracted with the state board of equalization prior to such operative date, the city shall nevertheless so contract, and, in such a 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 this chapter.

(Code 1966, § 3-4.05)

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate set forth in section 9-4-1 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 chapter.

(Code 1966, § 3-4.06)

State Law reference— Authority to levy sales tax, Government Code § 37101.

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. If a retailer has no permanent place of business in the state or has more than one place of business, the places 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 1966, § 3-4.07)

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 chapter for storage, use, or other consumption in the city at the rate set forth in section 9-4-1 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 1966, § 3-4.08)

State Law reference— Authority to levy use tax, Government Code § 37101.

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

(b) In adopting the provisions of Revenue and Taxation Code div. 2, pt. 1 (Revenue and Taxation Code § 6001 et seq.), wherever the state is named or referred to as the taxing agency, the name of the city shall be substituted therefor. Such substitution, however, shall not be made when the term "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; the substitution shall not be made 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 the provisions of this chapter; the substitution shall not be 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 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 the state under the provisions of Revenue and Taxation Code div. 2, pt. 1, 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 the provisions of such Code; the substitution shall not be made in Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828; the substitution shall not be made for the term "state" in the phrase "retailer engaged in business in this state" in Revenue and Taxation Code § 6203 or in the definition of that phrase in Revenue and Taxation Code § 6203.

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

(Code 1966, §§ 3-4.09, 3-4.10, 3-4.15)

(a) There shall be excluded from the measure of tax:

(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 the provisions of Revenue and Taxation Code div. 2, pt. 1.5 (Revenue and Taxation Code § 7200 et seq.) by any city and county, county, or city in the state;

(3) The gross receipts from sales to, and the storage, use, or other consumption of, property purchased by operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the city; and

(4) 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 state public utilities commission.

(b) There shall be exempted from the computation of the amount of the sales tax 80 percent of 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 the state, the United States, or any foreign government.

(c) In addition to the exemptions set forth 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 the state, the United States, or any foreign government shall be exempted from the use tax.

(Code 1966, §§ 3-4.12, 3-4.13)

If a seller's permit has been issued to a retailer pursuant to the provisions of Revenue and Taxation Code § 6067, an additional seller's permit shall not be required by the provisions of this chapter.

(Code 1966, § 3-4.11)

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 chapter or Revenue and Taxation Code div. 2, pt. 1.5 (Revenue and Taxation Code § 7200 et seq.) of any tax or any amount of tax required to be collected.

(Code 1966, § 3-4.16)

State Law reference— Mandatory provisions, Revenue and Taxation Code § 7202.