Mammoth Lakes Municipal Code Ch. 3.08 Sales and Use Tax

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

(Code 1990, § 3.08.010; Ord. No. 3, § 1, 1984)

The Town Council declares that this chapter is adopted to achieve the following, among other purposes, and directs that the provisions of this chapter be interpreted in order to accomplish those purposes; to:

(1) Adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Revenue and Taxation Code, Div. 2, Part 1.5 (Revenue and Taxation Code § 7200 et seq.);

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

(3) 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 adopts itself as fully as practicable to, and requires that least possible deviation from the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting State Sales and Use Taxes;

(4) 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 Town 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.

(Code 1990, § 3.08.020; Ord. No. 3, § 4, 1984)

Prior to the operative date of the ordinance from which this chapter is derived, the Town shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax ordinance, provided that, if the Town 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 chapter is derived.

(Code 1990, § 3.08.030; Ord. No. 3, § 5, 1984)

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

(Code 1990, § 3.08.040; Ord. No. 3, § 2, 1984)

This chapter shall be operative on October 1, 1984.

(Code 1990, § 3.08.050; Ord. No. 3, § 3, 1984)

For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the Town at the rate stated in Section 3.08.030 and after the operative date.

(Code 1990, § 3.08.060; Ord. No. 3, § 6, 1984)

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 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 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.

(Code 1990, § 3.08.070; Ord. No. 3, § 7, 1984)

An excise tax is imposed on the storage, use or other consumption in the Town of tangible personal property purchases from any retailer on and after the operative date for storage, use or other consumption in the Town at the rate stated in Section 3.08.030 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.

(Code 1990, § 3.08.080; Ord. No. 3, § 8, 1984)

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 (Revenue and Taxation Code § 7200 et seq.), all of the provisions of Sales and Use Tax Law, Revenue and Taxation Code § 6001 et seq., are adopted and made a part of this chapter as though fully set forth in this chapter.

(Code 1990, § 3.08.090; Ord. No. 3, § 9, 1984)

In adopting the provisions of Sales and Use Tax Law, Revenue and Taxation Code § 6001 et seq. when the State is named or referred to as the taxing agency, the name of the Town shall be substituted therefor. The substitution, however, shall not be made when the term "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 Town, 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, 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 remain subject to tax by the State under the provisions of Sales and Use Tax Law, 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 the provisions of that 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 "state" in the phrase "retailer engaged in business in the State" in Revenue and Taxation Code § 6203 or in the definition of that phrase in Revenue and Taxation Code § 6203.

(Code 1990, § 3.08.100; Ord. No. 3, § 10, 1984)

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 chapter.

(Code 1990, § 3.08.110; Ord. No. 3, § 11, 1984)

(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 (Revenue and Taxation Code § 7200 et seq.) by any town or town and county, or county in this State shall be exempt from the tax due under this chapter.

(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 town 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 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 law of the State, the United States, or any foreign government is exempted from the use tax.

(Code 1990, § 3.08.120; Ord. No. 3, § 12, 1984)

All subsequent amendments of the Revenue and Taxation Code which relate to the Sales and Use Tax and which are not inconsistent with Revenue and Taxation Code, Part 1.5 of Division 2 (Revenue and Taxation Code § 7200 et seq.) shall automatically become a part of this chapter.

(Code 1990, § 3.08.130; Ord. No. 3, § 13, 1984)

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 Town, or against any officer of the State or the Town to prevent or enjoin the collection under this chapter, or Part 1.5 of Division 2 of the Revenue and Taxation Code (Revenue and Taxation Code § 7200 et seq.) of any tax or any amount of tax required to be collected.

(Code 1990, § 3.08.140; Ord. No. 3, § 14, 1984)

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 $500.00 or by imprisonment for a period of not more than six months, or by both such fine and imprisonment.

(Code 1990, § 3.08.150; Ord. No. 3, § 15, 1984)