Loyalton Municipal Code Ch. 4.12 Sales and Use Taxes

This chapter shall be known as the Uniform Sales and Use Tax chapter of the City of Loyalton’s Municipal Code.

The purpose of this chapter is:

(a) To adopt a sales and use tax chapter which complies with the requirements and limitations contained in Park 1.5 of Division 2 of the Revenue and Taxation Code of the State of California; (b) To adopt a sales and use tax chapter which incorporates provisions and limitations 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 said Revenue and Taxation Code; (c) To adopt a sales and use tax chapter which imposes a 0.95% 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; (d) To adopt a sales and use tax chapter 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 said Revenue and Taxation Code, minimize the burden of record keeping upon persons subject to taxation under the provisions of this chapter; (e) To adopt a sales and use tax chapter which can be administered in a manner that will exclude the receipts of particular sales from the measure of the sales tax imposed by this City which have been included in the measure of the sales tax imposed by any other city and county, county other than the county in which this city is located, or city in this State, and avoid imposing a use tax on the storage, use or other consumption of tangible personal property in this City when the gross receipts from the sale of, or the use of, that property has been subject to a sales or use tax by any other city and county in this State, pursuant to a sales and use tax chapter enacted under the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code.

This chapter shall become operative on January 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 said State Board of Equalization, as above set forth, prior to January 1, 1959, this chapter shall 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 of Sierra.

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at a rate of 95/100 of 1% of the gross receipts of the retailer in the City of Loyalton 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 his 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 of California. In the event a retailer has no permanent place of business in the State of California, or has more than one place of business, the place or places at which retail sales are consummated shall be as determined under rules and regulations prescribed and adopted by the Board of Equalization. 1. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the said 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 January 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 of Division 2 of he said Revenue and Taxation Code, the State of California is named or referred to as the taxing agency, the City of Loyalton shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City of Loyalton 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 substation 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 of California, 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 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 6892 of the said Revenue and Taxation Code as adopted. 3. If a seller’s permit has been issued to a retailer under Section 6068 of the said 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: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) Receipts from the sale of tangible personal property upon which a sales or use tax has become due by reason of the same transaction to any other city or county, county other than the county in which this city is located, or city in this state under a sales or use tax ordinance enacted by that city and county, county other than the county in which this city is located, or city in this state in accordance with Part 1.5 of Division 2 of the said Revenue and Taxation Code. 4.12.040

(iii) Receipts from sales to operators of common carriers of property to be used or consumed in the operation of such common carriers principally outside of this city. 4. 5 There shall be excluded from the gross receipts by which the tax is measured: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) 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 Stated, or any foreign government. 4. 5-A There shall be excluded from the gross receipts by which the tax is measured: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) 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. (iii) 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. (iv) This Section 4.5-A shall be operative on the operative date of an 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 and exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivision (i) (7) and (i) (8) of Section 7202 of the Revenue and Taxation Code, as those subdivisions read on October 1, 1983.

(a) An excise tax is hereby imposed on the storage, use or other consumption in the City of Loyalton of intangible personal property purchased from any retailer on or after operative date of this chapter, for storage, use or other consumption in the city at the rate of 95/100 of 1% of the sales price of 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. (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 said Revenue & Taxation Code, all of the provision of Part 1 of Division 2 of said code, as amended and in force and effective on January 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 of Division 2 of the said Revenue and Taxation code, the State of California is named or referred to as the taxing agency, the City of Loyalton shall be substituted therefor. Nothing in this subdivision shall be deemed to require 4.12.040 (Continued) – 4.12.050

the substitution of the name of the City of Loyalton for the word “State” when that word is used as part of the title of the State Controller, the State of California Constitution, the State
Treasurer, the State Board of Control, the State Board of Equalization, or of the State Treasury; nor shall the name of the city be substituted for that of the state in any section when the result of 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 of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain gross receipts which remain subject to tax by the state under the provisions of Part 1 of Division 2 of 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. 3. There shall be exempt from the tax due under this section: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of or the cost of which has been subject to sales or use tax ordinance enacted in accordance with Part 1.5 Division 2 of the said Revenue and Taxation Code by any other city and county, county other than the county in which this city is located, or city in this state. (iv) The use or consumption of property purchased by operators of common carriers to be used or consumed in the operation of such common carriers principally outside the city.

(i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) 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 Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state. (iii) 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 aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the law of this state, the United States, or any foreign government. 3.5-A There shall be exempt from the tax due under this section: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) 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 4.12.050 (Continued)

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. (iii) 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. (iv) 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 or exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience or necessity issued pursuant to the laws of this state, the United States, or any foreign government. (v) This Section 3.5-A shall be operative on the operative date of any act of 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.

All amendments of the said Revenue and Taxation Code enacted subsequent to the effective date of this chapter which relate to the sale and use tax and which are not inconsistent with Part 1.5 of Division 2 of the said Revenue and Taxation Code shall automatically become a part of this chapter.

No injunction or write of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the state of 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, or any tax or any amount of tax required to be collected.

In any section, subsection, sentence, clause, phrase or portion of this chapter, including but not limited to any exemption, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter. The council of the City of Loyalton hereby declares that it would have adopted this chapter and each subsection, section, sentence, clause, phrase or portion thereof, irrespective of the fact that any on or mor sections, subsection, clauses, sentences, phrases or portions be declared invalid or unconstitutional.

4.12.050 (Continued) – 4.12.080

A. Section 4.12.040 (b) (4.5), and 4.12.050 (b) (3.5) of this chapter shall become operative on January 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 section 401 of the Revenue and Taxation Code, at which time sections 4.12.040 (b) (4) and 4.12.050 (b) (3) of this chapter shall become inoperative.

B. In the event that section 4.12.04 (b) (4.5) and 4.12.050 (b) (3.5) of this chapter become operative and the State Board of Equalization subsequently adopts an assessment ration for state-assessed property which is higher than the ratio which is required for local assessments by section 4.0 of the Revenue and Taxation Code, section 4.12.040 (b) (4) and 4.12.050 (b) (3) of the chapter shall become operative on the first day of the month following the month in which such higher ratio is adopted, at which time sections 4.12.040 (b) (4.5) and 4.12.050 (b) (3.5) of this chapter 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 sections 4.12.040 (b) (4.5) and 4.12.050 (b) (3.5) shall again become operative and sections 4.12.040 (b) (4) and 4.12.050 (b) (3) shall become inoperative.