Laguna Niguel Municipal Code Div. 3 Sales and Use Tax

Footnotes:

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Cross reference— Business regulations, tit 5.

This division shall be known as the Uniform Local Sales and Use Tax Ordinance.

(Ord. No. 90-9, § 2(3.21.010), 1-16-90)

The rate of sales and use tax imposed by this division shall be one percent.

(Ord. No. 90-9, § 2(3.21.020), 1-16-90)

This division shall be operative on December 1, 1989.

(Ord. No. 90-9, § 2(3.21.030), 1-16-90)

The city council hereby declares that this division is adopted to achieve the following, among other, purposes, and directs that the provisions of this division be interpreted in order to accomplish those purposes:

(1) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Revenue and Taxation Code § 7200 et seq.

(2) 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 Revenue and Taxation Code § 7200 et seq.

(3) To adopt a sales and use tax ordinance which imposes a 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 state sales and use taxes.

(4) 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 Revenue and Taxation Code § 7200 et seq., minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of recordkeeping upon persons subject to taxation under the provisions of this division.

(Ord. No. 90-9, § 2(3.21.040), 1-16-90)

Prior to the operative date the city shall contract with the state board of equalization to perform all functions incident to the administration and operation of this division; provided that, if the city shall not have contracted with the state board of equalization prior to the operative date, it 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 a contract rather than the first day of the first calendar quarter following the adoption of the ordinance from which this division is derived.

(Ord. No. 90-9, § 2(3.21.050), 1-16-90)

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate stated in section 3-3-2 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 division.

(Ord. No. 90-9, § 2(3.21.060), 1-16-90)

For the purposes of this division, 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 place 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.

(Ord. No. 90-9, § 2(3.21.070), 1-16-90)

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 and after the operative date for storage, use or other consumption in the city at the rate stated in section 3-3-2 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.

(Ord. No. 90-9, § 2(3.21.080), 1-16-90)

Except as otherwise provided in this division and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code § 7200 et seq., all of the provisions of Revenue and Taxation Code § 6001 et seq., are hereby adopted and made a part of this division as though fully set forth in this section.

(Ord. No. 90-9, § 2(3.21.090), 1-16-90)

In adopting the provisions of Revenue and Taxation Code § 6001 et seq., wherever the state is named or referred to as the taxing agency, the name of this city shall be substituted therefor. The substitution, however, shall not be made when the word "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 this division; 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 § 6001 et seq., 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 such provisions of the Revenue and Taxation 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; and the substitution shall not be made for the word "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.

(Ord. No. 90-9, § 2(3.21.100), 1-16-90)

If a seller's permit has been issued to a retailer under Revenue and Taxation Code § 6067, an additional seller's permit shall not be required by this division.

(Ord. No. 90-9, § 2(3.21.110), 1-16-90)

(a) The amount subject to tax under this division shall not include any sales or use tax imposed by the state upon a retailer or consumer.

(b) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Revenue and Taxation Code § 7200 et seq., by any city and/or county in this state shall be exempt from the tax due under this division.

(c) There are exempted from the computation of the amount of the sales tax 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.

(d) In addition to the exemptions provided 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 this state, the United States or any foreign government is exempted from the use tax.

(Ord. No. 90-9, § 2(3.21.120), 1-16-90)

All subsequent amendments of Revenue and Taxation Code § 6001 et seq., which are not inconsistent with Revenue and Taxation Code § 7200 et seq., shall automatically become part of this division. This division also shall be deemed to adopt by reference the provisions of Revenue and Taxation Code §§ 7202—7203, inclusive, as now in effect or as later amended, which are required to be included in this division.

(Ord. No. 90-9, § 2(3.21.130), 1-16-90)

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 division, or Revenue and Taxation Code § 7200 et seq., of any tax or any amount of tax required to be collected.

(Ord. No. 90-9, § 2(3.21.140), 1-16-90)

Any person violating any of the provisions of this division shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500.00 or by imprisonment for a period of not more than six months, or by both such fine and imprisonment.

(Ord. No. 90-9, § 2(3.21.150), 1-16-90)

If any provision of this division or the application thereof to any person or circumstance is held invalid, the remainder of the division and the application of such provision to other persons or circumstances shall not be affected thereby.

(Ord. No. 90-9, § 2(3.21.160), 1-16-90)

This division relates to taxes for the usual and current expenses of the city and shall take effect immediately.

(Ord. No. 90-9, § 2(3.21.170), 1-16-90)