Los Banos Municipal Code Ch. 12 Sales and Use Taxes

Note: Sections 3-12.01 through 3-12.08, codified from Ordinance No. 233A, as amended by Ordinance No. 285 and Ordinance Nos. 453, effective October 20, 1972, and 454, effective September 27, 1972, superseded by Ordinance No. 485, effective December 21, 1973, operative January 1, 1974. Sections 3-12.01 through 3-12.20, as added by said Ordinance No. 485, repealed by Section 1, Ordinance No. 500, effective June 5, 1974, operative October 1, 1974. Sections 3-12.01 through 3-12.20, as added by said Ordinance No. 500, repealed by Section 1, Ordinance No. 503, effective October 1, 1974. Sections 3-12.01 through 3-12.20, as added by said Ordinance No. 503, repealed by Section 1, Ordinance No. 512, effective October 30, 1974.

This chapter shall be known as the "Uniform Local Sales and Use Tax Law".

(§ 2, Ord. 512, eff. October 30, 1974)

The rate of the sales tax and use tax imposed by the provisions of this chapter shall be as follows:

(a) For the year 1975, effective October 1, 1974, ninety-two and one-half one-hundredths (.92 1/2) of one percent; and

(b) For the year 1976, effective July 1, 1975, ninety-five one-hundredths (.95) of one percent.

(§ 2, Ord. 512, eff. October 30, 1974, as amended by § 1, Ord. 614, eff. June 21, 1978)

The provisions of this chapter shall be operative on October 1, 1974.

(§ 2, Ord. 512, eff. October 30, 1974)

The Council hereby declares that the provisions of this chapter are 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 a sales and use tax law which complies with the requirements and limitations set forth in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State;

(b) To adopt a sales and use tax law 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 set forth in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State;

(c) To adopt a sales and use tax law 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 Sales and Use Taxes of the State; and

(d) To adopt a sales and use tax law 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 of the State, 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.

(§ 2, Ord. 512, eff. October 30, 1974)

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. 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.

(§ 2, Ord. 512, eff. October 30, 1974)

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 3-12.02 of this chapter 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.

(§ 2, Ord. 512, eff. October 30, 1974)

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 or 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 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 Board of Equalization.

(§ 2, Ord. 512, eff. October 30, 1974)

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 of this chapter for the storage, use, or other consumption in the City at the rate set forth in Section 3-12.02 of this chapter 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.

(§ 2, Ord. 512, eff. October 30, 1974)

Except as otherwise provided in this chapter, 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 said Code are hereby adopted and made a part of this chapter as though fully set forth in this chapter.

(§ 2, Ord. 512, eff. October 30, 1974)

In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code of the State, 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 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 Constitution of the State; 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 Part 1 of Division 2 of said Code, 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 said provisions of said Code; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828 of the Revenue and Taxation Code of the State; and the substitution shall not be made for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 of said Code or in the definition of that phase in said Section 6203.

(§ 2, Ord. 512, eff. October 30, 1974)

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

(§ 2, Ord. 512, eff. October 30, 1974)

There shall be excluded from the measure of tax:

(a) The amount of 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 sales tax under a sales and use tax ordinance enacted in accordance with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the State by any city and county, county, or city in the State;

(c) 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

(d) 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.

(§ 2, Ord. 512, eff. October 30, 1974)

(a) The amount subject to tax 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 Part 1.5 of Division 2 of the Revenue and Taxation Code of the State by any city and county, county, or city in the State, shall be exempt from the tax due under this chapter.

(c) There shall be 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 the State, the United States, or any foreign government.

(d) In addition to the exemptions set forth in Sections 6366 and 6366.1 of said 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 the State, the United States, or any foreign government shall be exempted from the use tax.

(§ 1, Ord. 721, eff. December 7, 1983)

(a) The amount subject to tax 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 Part 1.5 of Division 2 of the Revenue and Taxation Code of the State by any city and county, county, or city in the State, shall be exempt from the tax due under this chapter.

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

(d) 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 of such vessels for commercial purposes shall be exempted from the use tax.

(e) There shall be exempted from the computation of the amount of 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 the State, the United States, or any foreign government.

(f) In addition to the exemptions set forth in Sections 6366 and 6366.1 of said 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 the State, the United States, or any foreign government shall be exempted from the use tax.

(§ 2, Ord. 512, eff. October 30, 1974, as amended by § 2,Ord. 721, eff. December 7, 1983)

(a) The provisions of Section 3-12.14 of this chapter shall become operative on October 1 of the year following the year in which the State Board of Equalization adopts an assessment ratio for State-assessed property which is identical to the ratio which is required for local assessments by the provisions of Section 401 of the Revenue and Taxation Code of the State, at which time the provisions of Section 3-12.12 of this chapter shall be inoperative.

(b) In the event the provisions of Section 3-12.14 of this chapter become operative, and the State Board of Equalization subsequently adopts an assessment ratio for the State-assessed property, which ratio is higher than the ratio which is required for local assessments by the provisions of said Section 401 of the Revenue and Taxation Code, the provisions of Section 3-12.12 of this chapter shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time the provisions of said Section 3-12.14 shall be inoperative until the first day of the month following the month in which said Board again adopts an assessment ratio for State assessed property, which ratio is identical to the ratio required for local assessments by the provisions of said Section 401, at which time the provisions of said Section 3-12.14 shall again become operative and the provisions of said Section 3-12.12 shall become inoperative.

(§ 2, Ord. 512, eff. October 30, 1974)

All subsequent amendments of the Revenue and Taxation Code of the State, which amendments relate to the sales and use tax and which are not inconsistent with the provisions of Part 1.5 of Division 2 of said Code, shall automatically become a part of this chapter.

(§ 2, Ord. 512, eff. October 30, 1974)

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 City, to prevent or enjoin the collection of any tax or any amount of tax required to be collected under this chapter or Part 1.5 of Division 2 of the Revenue and Taxation Code of the State.

(§ 2, Ord. 512, eff. October 30, 1974)

Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable by a fine of not more than Five Hundred and No/100ths ($500.00) Dollars, or by imprisonment for a period of not more than six months, or by both such fine and imprisonment.

(§ 2, Ord. 512, eff. October 30, 1974)

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

(§ 2, Ord. 512, eff. October 30, 1974)

At the time this chapter goes into operation, the provisions of Ordinance Nos. 200, 202, 232, 233A, 234, 285, 453, 454, and 485 shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed; provided, however, if for any reason it is determined that the City is without the power to adopt this chapter, or that the State Board of Equalization is without the power to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinance Nos. 200, 202, 232, 233A, 234, 285, 453, 454, and 485 shall not be deemed to have been suspended but shall be deemed to have been in full force and effect at the rate of one percent continuously from and after July 1, 1956. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinance Nos. 200, 202, 232, 233A, 234, 285, 453, 454, and 485 shall again be in full force and effect at the rate of one percent. Nothing in this chapter shall be construed as relieving any person of the obligation to pay to the City any sales or use tax accrued and owing by reason of the provisions of Ordinance Nos. 200, 202, 232, 233A, 234, 285, 453, 454, and 485 in force and effect prior to and including June 30, 1956.

(§ 2, Ord. 512 eff. October 30, 1974)