Mariposa County Municipal Code § 3.32 Revenue And Finance

• 3.32.050 Adoption Of State Provisions On Sales Taxes

• 3.32.060 Substitution Of Reference To County For State--Sales Tax

• 3.32.070 Additional Seller's Permit Not Required When

• 3.32.080 Exclusions From Gross Receipts (Effective 1/1/84)

• 3.32.081 Exclusions From Gross Receipts

• 3.32.090 Imposition Of Use Tax

• 3.32.100 Adoption Of State Provisions On Use Taxes

• 3.32.110 Substitution Of Reference To County For State--Use Tax

• 3.32.120 Exemptions From Use Tax (Effective 1/1/84)

• 3.32.121 Exemptions From Use Tax

• 3.32.130 Credit Against Payment Of Taxes (Effective 1/1/84)

• 3.32.131 Credit Against Payment Of Taxes

• 3.32.140 Prevention Or Enjoining To Collect Tax Not Permitted When

• 3.32.150 Amendments To State Provisions To Be Part Of Chapter

• 3.32.160 When Chapter May Become Inoperative

• 3.32.170 Violation--Penalty

This chapter shall be known as the Mariposa County uniform local sales and use tax chapter.

HISTORY

Adopted by Ord. 176 Sec. 1 on 2/27/1956

The board of supervisors declares that this chapter is adopted to achieve the following, among other, purposes, and direct that the provisions hereof be interpreted in order to accomplish these purposes:

1. To adopt sales and use tax regulations which comply with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the state;

2. To adopt sales and use tax regulations which incorporate provisions identical to those of the Sale 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;

3. To adopt sales and use tax regulations which impose a one and one-quarter percent tax and provide a measure therefore 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 California State Sales and Use Taxes;

4. To adopt sales and use tax regulations 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 county 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.

HISTORY

Adopted by Ord. 176 Sec. 2 on 2/27/1956 Amended by Ord. 352 Sec. 1 on 3/2/1972

This chapter shall become operative on April 1, 1956, and prior thereto this county shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of these sales and use tax regulations.

HISTORY

Adopted by Ord. 176 Sec. 3 on 2/27/1956

1. For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the county 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 county on and after April 1, 1956, to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter.

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 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 Sale 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 Board of Equalization.

HISTORY

Adopted by Ord. 176 Sec. 4(a) on 2/27/1956 Amended by Ord. 219 Sec. 2 on 11/6/1961 Amended by Ord. 352 Sec. 2 on 3/2/1972

• 3.32.050 Adoption Of State Provisions On Sales Taxes

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 of the state, 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 adopted and made a part of sections 3.32.040 through 3.32.080 as though fully set forth herein.

HISTORY

Adopted by Ord. 176 Sec. 4(b)(1) on 2/27/1956

Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the state is named or referred to as the taxing agency, the county shall be substituted therefore. Nothing in this section shall be deemed to require the substitution of the name of the county for the word "state" when that word is used as part of the title of the State Controller, 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; nor shall the name of the county 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 county 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, 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 provisions of Part 1 of Division 2 of the Revenue and Taxation Code; nor to impose this tax with respect to 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 county 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.

HISTORY

Adopted by Ord. 176 Sec. 4(b)(2) on 2/27/1956

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 sections 3.32.040 through 3.32.080.

HISTORY

Adopted by Ord. 176 Sec. 4(b)(3) on 2/27/1956 Amended by Ord. 352 Sec. 3 on 3/2/1972

There shall be excluded from the gross receipts by which the tax is measured:

1. The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

2. Eighty percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county 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.

HISTORY

Adopted by Ord. 610 Sec. 1 on 1/3/1984

• 3.32.081 Exclusions From Gross Receipts

There shall be excluded from the gross receipts by which the tax is measured:

1. The amount of any sales or use tax imposed by the state upon a retailer or consumer;

2. Eighty percent of the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes;

3. Eighty percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county 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.

HISTORY

Adopted by Ord. 176 Sec.4 (b)(4.5) on 2/27/1956 Amended by Ord. 376 Sec. 1 on 1/1/1974 Amended by Ord. 610 Sec. 3 on 1/3/1984

An excise tax is imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after April 1, l956, for storage, use or other consumption in the county at the rate of one percent of the sales price of the property to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter. 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.

HISTORY

Adopted by Ord. 176 Sec. 5(a) on 2/27/1956 Amended by Ord. 352 Sec. 5 on 3/2/1972

• 3.32.100 Adoption Of State Provisions On Use Taxes

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 of the State of California, 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 use taxes, are adopted and made a part of sections 3.32.090 through 3.32.120 as though fully set forth herein.

HISTORY

Adopted by Ord. 176 Sec. 5(b)(1) on 2/27/1956

Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the state is named or referred to as the taxing agency, the name of this county shall be substituted therefore. Nothing in this section shall be deemed to require the substitution of the name of this county 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; nor shall the name of the county 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 county 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, 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 county 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 county 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.

HISTORY

Adopted by Ord. 176 Sec. 5(b)(2) on 2/27/1956 Amended by Ord. 219 Sec. 5 on 11/6/1961

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

1. The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

2. 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 Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state, shall be exempt from the tax due under this ordinance.

3. 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 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 exempt from eighty percent of the tax.

HISTORY

Adopted by Ord. 610 Sec. 2 on 1/3/1984

There shall be exempt from the tax due under sections 3.32.090 through 3.32.120:

1. The amount of any sales or use tax imposed by the state upon a retailer or consumer.

2. 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 Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state, shall be exempt from the tax due under this chapter.

3. Provided, however, that 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 is exempted from eighty percent of the tax;

4. And provided, that 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 and exclusively in the use of such aircraft as common carriers of person 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 exempt from eighty percent of the tax.

HISTORY

Adopted by Ord. 176 Sec. 5 (b)(3.5) on 2/27/1956 Amended by Ord. 376 Sec. 2 on 1/1/1974 Amended by Ord. 610 Sec. 5 on 1/3/1984

• 3.32.130 Credit Against Payment Of Taxes (Effective 1/1/84)

Any person subject to a sales or use tax or required to collect a use tax under this ordinance shall be entitled to credit against the payment of taxes due under this ordinance the amount of sales and use tax due any city in this county, provided that the city sales and use tax is levied under an ordinance including provision substantially conforming to the provisions of Subdivisions (1) to (8), inclusive, or Subdivision (h) of section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that code.

HISTORY

Adopted by Ord. 610 Sec. 3 on 1/3/1984

Any person subject to a sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter the amount of sales and use tax due any city in this county, provided that the city sales and use tax is levied under an ordinance including provision substantially conforming to the provisions of Subdivisions (1) to (10), inclusive, of Subsection (i) of section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that code.

HISTORY

Adopted by Ord. 176 Sec. 6.5 on 2/27/1956 Amended by Ord. 376 Sec. 3 on 1/1/1974 Amended by Ord. 610 Sec. 6 on 1/3/1984

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 county or against any officer of the state or this county 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.

HISTORY

Adopted by Ord. 176 Sec. 7 on 2/27/1956

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of the ordinance codified in this chapter which relate to 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.

HISTORY

Adopted by Ord. 176 Sec. 8 on 2/27/1956

This chapter may be made inoperative not less than sixty (60) days, but not earlier than the first day of the calendar quarter, following the county's lack of compliance with Article 11 (commencing with section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code.

HISTORY

Adopted by Ord. 176 Sec. 8.5 on 2/27/1956 Amended by Ord. 352 Sec. 7 on 3/2/1972

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 dollars ($500), or by imprisonment for a period of not more than six (6) months in the county jail, or by both such fine and imprisonment.

HISTORY

Adopted by Ord. 176 Sec. 10 on 2/27/1956