Hollister Municipal Code Ch. 3.28 Sales and Use Taxes

This chapter shall be known as the Uniform Local Sales and Use Tax Regulations of the city.

(Prior code § 19-3)

The city council declares that 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:

A. To adopt sales and use tax regulations which comply 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 sales and use tax regulations which incorporate 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 of the state;

C. To adopt sales and use tax regulations which impose a tax at rates stated in Section 3.28.050 and provide 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 state sales and use taxes;

D. To adopt sales and use tax regulations which can be administered in a manner that will, to the degree possible, be consistent with the provisions of Part 1.5 of Division 2 of the state 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 chapter.

(Prior code § 19-4)

A. Tax Imposed.

1. For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the city at the rates stated in Section 3.28.050 of the gross receipts of the retailers of the sale of all tangible personal property sold at retail in the city on and after the operative date of this chapter.

2. For the purposes of this chapter, all retail sales shall be presumed to have been consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or the retailer's agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. Delivery charges shall be included in the gross receipts by which the tax is measured, regardless of the place to which delivery is made, when such charges are included in the measure of the sales or use tax imposed by the state. In the event 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 as determined under rules and regulations to be prescribed and adopted by the Board of Equalization.

B. Applicable Provisions of State Code.

1. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the state Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of such code, in force and effect on April 1, 1956, 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 1 of Division 2 of the state Revenue and Taxation Code, the state is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the 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; 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 chapter; 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 state 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. 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 state Revenue and Taxation Code as adopted.

3. If a seller's permit has been issued to a retailer under Section 6067 of the state Revenue and Taxation Code, an additional seller's permit shall not be required by reason of this section.

C. Exclusions. 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. 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.

(Prior code § 19-6; Ord. 911, § 1, 1998)

A. Tax Imposed. An excise tax is 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 rates stated in Section 3.28.050 of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use taxes regardless of the place to which delivery is made.

B. Applicable Provisions of State Code.

1. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the state Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of such code, in force and effect on April 1, 1956, applicable to use 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 1 of Division 2 of the state Revenue and Taxation Code the state is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the 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; nor shall the name of the city be substituted for that of the state in any section when the result of the 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 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 state 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 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, 6797 and 6828 of the state 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.

C. Exemptions. 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. 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.

(Prior code § 19-7; Ord. 911, § 1, 1998)

The tax rates referred to in Sections 3.28.020(C), 3.28.030(A)(1) and 3.28.040(A) shall be as follows: One percent on and after July 1, 1978.

(Prior code § 19-10.1; Editorially amended during 1998 codification)

This chapter shall become operative on April 1, 1956, and prior thereto the city shall contract with the state Board of Equalization to perform all functions incident to the administration and operation of these sales and use tax regulations; provided, that if the city shall not have contracted with the state Board of Equalization, as above set forth, prior to April 1, 1956, this chapter 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; provided further, that this chapter shall not become operative prior to the operative date of the uniform local sales and use tax ordinance of the county.

(Prior code § 19-5)

All amendments of the state 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 state Revenue and Taxation Code shall automatically become a part of this chapter.

(Prior code § 19-8)

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 Part 1.5 of Division 2 of the state Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

(Prior code § 19-9)