Kingsburg Municipal Code Ch. 3.12 Sales and Use Tax

This chapter may be known and cited as the uniform local sales and tax law of the city.

(Prior code § 35-0001)

The council hereby declares that this chapter 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; and

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 chapter.

(Amended during 5-08 supplement; prior code § 35-0002)

This chapter 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 Chapter; 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 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; and provided further, that this chapter shall not be operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of Fresno.

(Amended during 5-08 supplement; prior code § 35-0003)

A. 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/her 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 city 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 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 therefore. Nothing in this subdivision 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 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 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 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:

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

b. 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.

(Amended during 5-08 supplement; Ord. 417 § 1, 1983; prior code § 35-0004)

A. 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 is named or referred to as the taxing agency, the name of this city shall be substituted therefore. Nothing in this subsection 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 Treasurer, 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 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 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:

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

b. 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.

c. In addition to the exemptions provided in Section 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.

(Amended during 5-08 supplement; Ord. 417 § 2, 1983; prior code § 35-5000)

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of this chapter, 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 chapter.

(Prior code § 35-0006)

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 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 § 35-0007)

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.

(Amended during 5-08 supplement; prior code § 35-0009)

A. New Rate. Notwithstanding anything in this chapter to the contrary, effective on and after 12:01 a.m., July 1, 2001, the sales and use taxes imposed by the provisions of this chapter (the "uniform local sales and use tax law" in effect in the city of Kingsburg) shall be reduced below the current legal maximum rate of nine-hundred fifty one-thousands of one percent to a new rate of nine hundred fifty one thousandths of one percent.

B. Purpose. The purpose of this change of rate is to simultaneously reciprocally increase the amount of such taxes realized by the county of Fresno by the difference in rate of five one-thousandths of one percent. This portion of the city's maximum legally allowed sales/use taxes is being shared with the county of Fresno in accordance with and reliance upon full, complete and timely performance of that certain "Memorandum of Understanding between the County of Fresno, the city of Kingsburg and the Kingsburg Redevelopment Agency" dated as of October 16, 1990 ("Mou").

C. Automatic Cessation—Notice. If for any reason the full purposes of this change of rate are not completely and timely realized in accordance with the MOU or otherwise, then (without the necessity of further action of the city council) subdivision (a) of this section shall automatically and immediately cease to be operative or of any further force or effect. In such event, the full legal maximum rate prescribed elsewhere in this chapter (the city's "Uniform Local Sales and Use Tax Law") shall immediately become operative, effective and applicable to all sales and use taxes in the city of Kingsburg. As required by law, the city shall give prompt notice to the State Board of Equalization of any change in rate triggered by this subsection (C) of this section so that such change in rate can be implemented forthwith.

(Ord. 2001-04 § 1, 2001: Ord. 99-02 § 1, 1999: Ord. 98-01 § 1, 1998: Ord. 97-01 § 1, 1997: Ord. 96-01 § 1, 1996: Ord. 95-02 § 1, 1995: Ord. 94-04 § 1, 1994: Ord. 93-10 § 1, 1993: Ord. 92-02 § 1, 1992: Ord. 91-06 § 1, 1991)