Larkspur Municipal Code Ch. 3.08 Sales and Use TAX1

Sections: 3.08.010 Short title. 3.08.020 Purpose. 3.08.030 Operative Date – Contract with State. 3.08.040 Sales tax – Consummation of sale. 3.08.050 Use Tax – Imposition. 3.08.060 Amendments. 3.08.065 Application of Provisions Relating to Exclusions and Exemptions. 3.08.070 Enjoining collection forbidden.

1 Licenses for revenue and regulations; sales and use taxes – See California Government Code § 37101.

This chapter shall be known as the “City of Larkspur Uniform Local Sales and Use Tax Ordinance.” (Ord. 1030 § 2(3), 2018; Ord. 231 § 1, 1956)

The City Council 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 of California;

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 of California 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 a one percent tax and provides a measure therefor that can be administered and collected by the State Department of Tax and Fee Administration 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 Department of Tax and Fee Administration 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, 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. (Ord. 1030 § 2(3), 2018; Ord. 284 § 1, 1961; Ord. 231 § 2, 1956)

This chapter shall become operative on April 1, 1956, and prior thereto this City shall contract with the State Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this sales and use tax ordinance; provided, that if this City shall not have contracted with the State Department of Tax and Fee Administration, 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 Department of Tax and Fee Administration; 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 of Marin. (Ord. 1030 § 2(3), 2018; Ord. 231 § 3, 1956)

A. 1. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the City at the rate of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Larkspur on and after March 7, 1956.

2. 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 their 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 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 State Department of Tax and
Fee Administration.

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, all of the provisions of Part 1 of Division 2 of said code, as amended and in force and effect on April 1, 1956, 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 Revenue and Taxation Code the State of
California is named or referred to as the taxing agency, the City of Larkspur shall be substituted therefor.
Nothing in this subsection shall be deemed to require the substitution of the name of the City of Larkspur for
the word “State” when that word is used as part of the title of the State Controller, the State Treasurer, the
State Department of Tax and Fee Administration, 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 Department of Tax and Fee Administration, 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 of California, where the result of the substitution would be to provide an exemption
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 the certain gross receipts
which would not be subject to tax by the state under the 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 upon a retailer or consumer;

b. Receipts from sales to operators of common carrier and waterborne vessels or property to be used
or consumed in the operation of such common carriers or waterborne vessels principally outside of the
City.

5. 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.

This section shall become operative on January 1, 1984.

6. 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 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.

c. 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.

This section shall be operative on the operative date of any act of the Legislature of the State of
California which amends or repeals and reenacts Section 7202 of the Revenue and Taxation Code to
provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or
substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of Section 7202 of the
Revenue and Taxation Code as those subdivisions read on October 1, 1983. (Ord. 1062 § 14, 2022; Ord.
1030 § 2(3), 2018; Ord. 704 §§ 1, 3, 1983; Ord. 476 §§ 1, 2, 1973; Ord. 284 §§ 2, 3, 4, 1961; Ord. 231 § 4,
1956)

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 chapter, for storage, use or other consumption in the City at the rate of one percent of the sales price of the property. The sales price shall include delivery charges when such charges are subject to the 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, all of the provisions of Part 1 of Division 2 of the code, as amended and in force and effect on April 1, 1956, 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 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 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, State Department of Tax and Fee Administration, 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 Department of Tax and Fee Administration, 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 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 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 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, 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. 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 Public Utilities Commission of the State of California.

d. The use or consumption of property purchased by operators of common carrier and waterborne
vessels to be used or consumed in the operation of such common carrier or waterborne vessels
principally outside the City.

4. 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.

This section shall become operative on January 1, 1984.

5. There shall be exempt from the tax due under this section:

a. The amount of any sales tax 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. 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.

d. 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.

This section shall be operative on the operative date of any act of the Legislature of the State of
California which amends or repeals and reenacts Section 7202 of the Revenue and Taxation Code to
provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or
substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of Section 7202 of the
Revenue and Taxation Code as those subdivisions read on October 1, 1983. (Ord. 1030 § 2(3), 2018; Ord.
704 §§ 2, 4, 1983; Ord. 476 § 3, 1973; Ord. 284 §§ 5, 6, 1961; Ord. 241 § 1, 1957; Ord. 231 § 5, 1956)

All amendments of the 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 Revenue and Taxation Code shall automatically become a part of this chapter. (Ord. 1030 § 2(3), 2018; Ord. 231 § 6, 1956)

A. Larkspur Municipal Code Sections 3.08.040(B)(5) and (B)(6) and 3.08.050(B)(4) and (B)(5) shall become operative on January 1st of the year following the year in which the State Department of Tax and Fee Administration 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 Larkspur Municipal Code Sections 3.08.040(B)(4) and 3.08.050(B)(3) shall become inoperative.

B. In the event that Larkspur Municipal Code Sections 3.08.040(B)(5) and (B)(6) and 3.08.050(B)(4) and (B)(5) become operative and the State Department of Tax and Fee Administration subsequently adopts an 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, Larkspur Municipal Code Sections 3.08.040(B)(4) and 3.08.050(B)(3) shall be come operative on the first day of the month following the month in which such higher ratio is adopted, at which time Larkspur Municipal Code Sections 3.08.040(B)(5) and (B)(6) and Larkspur Municipal Code Sections 3.08.050(B)(4) and (B)(5) 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 shall again become operative and Larkspur Municipal Code Sections 3.08.040(B)(4) and 3.08.050(B)(3) shall become inoperative. (Ord. 1030 § 2(3), 2018; Ord. 476 § 4, 1973; Ord. 231 § 6.1, 1956)

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 officer of the state or 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. (Ord. 1030 § 2(3), 2018; Ord. 231 § 7, 1956)