Mendocino County Municipal Code Ch. 5.16 Sales and Use Taxes

This Chapter shall be known as the Mendocino County Uniform Local Sales and Use Tax Chapter.

(Ord. No. 361, Sec. 1, adopted 1956.)

The Board of Supervisors of the County of Mendocino hereby 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 article 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.

(Ord. No. 361, Sec. 2, adopted 1956.)

(b) To adopt a sales and use tax article 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 said Revenue and Taxation Code.

(Ord. No. 361, Sec. 2, adopted 1956.)

(c) To adopt a sales and use tax ordinance which imposes a one and one-quarter per cent (1¼%) tax and provide 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 California State sales and use taxes.

(Ord. No. 361, adopted 1956, as amended by Ord. No. 922, adopted 1972.)

(d) To adopt a sales and use tax article 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 Article.

(Ord. No. 361, Sec. 2, adopted 1956.)

(a) (1)

This Chapter is operative and shall remain operative, provided the cities of Ukiah, Willits, Fort Bragg, and Point Arena, prior to April 1, 1969, enact ordinances—articles as listed in Section 5.16.060 of this Chapter which provide for a tax of one percent (1%) or less of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the respective cities, and prior thereto, this County 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.

(Ord. No. 563, adopted 1967, as amended by Ord. No. 563, adopted 1969.)

(b) (1)

This Chapter shall become inoperative on the first day of the first calendar quarter which commences more than sixty (60) days following the date on which any city within the County increases the rate of its sales or use tax above the rate as set forth in Section 5.16.030 (a)(1) of this Chapter as amended.

(Ord. No. 361, Sec. 9, adopted 1956, as amended by Ord. No. 517, adopted 1967.)

(a) (1)

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the County at the rate of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the County of Mendocino on and after April 1, 1972, to and including June 30, 1972, and at the rate of one and one-quarter percent (1 ¼%) thereafter.

(Ord. No. 361, adopted 1956, as amended by Ord. No. 922, 1972.)

(2) For the purpose 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 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 (1) 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.

(Ord. No. 361, Sec. 4, adopted 1956, as amended by Ord. No. 425, adopted 1961, as amended by Ord. No. 3499 and 3502, adopted 1984.)

(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 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 the effective date of this Chapter [June, 1956] applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein.

(Ord. No. 361, Sec. 4, adopted 1956.)

(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 County of Mendocino shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the County of Mendocino 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 of California; 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 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 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 said 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.

(Ord. No. 361, Sec. 4, adopted 1956.)

(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.

(Ord. No. 361, adopted 1956, as amended by Ord. No. 922, adopted 1972.)

(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 of California upon a retailer or consumer.

(Ord. No. 361, adopted 1956, as amended by Ord. No. 922, adopted 1972.)

b. Eighty percent (80%) of the gross receipts from the sale of property to operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this County.

(Ord. No. 425, adopted 1961, as amended by Ord. No. 922, adopted 1972.)

(4.5)

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

(Ord. No. 1152, adopted 1973.)

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

(Ord. No. 1152, adopted 1973, as amended by Ord. No. 3478, adopted 1983, as amended by Ord. No. 3499 and 3502, adopted 1984.)

b. Eighty percent (80%) 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.

(Ord. No. 1152, adopted 1973, as amended by Ord. No. 3478, adopted 1983.)

(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. Eighty percent (80%) 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.

c. Eighty percent (80%) 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.

(Ord. No. 3478, adopted 1983.)

(a) An excise tax is hereby imposed on the storage, use, or other consumption in the County of Mendocino of tangible personal property purchased from any retailer on or after April 1, 1972, for storage, use, or other consumption in the County at the rate of one percent (1%) of the sales price of the property to and including June 30, 1972, and at the rate of one and one-quarter percent (1¼%) 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.

(Ord. No. 361, adopted 1956, as amended by Ord. No. 922, adopted 1972.)

(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 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 the effective date of this Chapter, [June, 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 said Revenue and Taxation Code, the State of California, is named or referred to as the taxing agency, the name of this County shall be substituted therefor. Nothing in this subsection 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, 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 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 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 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 which remains subject to tax by the State under the provisions of Part 1 of Division 2 of the said 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 said 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 said 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.

(Ord. No. 361, Sec. 5, adopted 1956, as amended by Ord. No. 425, adopted 1961, as amended by Ord. No. 3478, adopted 1983.)

(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.

(Ord. No. 361, Sec. 5, adopted 1956.)

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.

(Ord. No. 361, Sec. 5, adopted 1956, as amended by Ord. No. 425, adopted 1961, as amended by Ord. No. 3478, adopted 1983, as amended by Ord. No. 3499 and 3502, adopted 1984.)

c. Provided, however, that 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 intrastate, interstate, or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California shall be exempt from eighty percent (80%) of the tax due under this section.

(Ord. No. 425, adopted 1961, as amended by Ord. No. 922, adopted 1972.)

(3.5)

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

(Ord. No. 1152, adopted 1973.)

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

(Ord. No. 1152, adopted 1973.)

b. The storage, use, or the 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.

(Ord. No. 1152, adopted 1973, as amended by Ord. No. 3478, adopted 1983.)

c. 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 (80%) of the tax.

(Ord. No. 1152, adopted 1973, as amended by Ord. No. 3478, adopted 1983, as amended by Ord. No. 3499 and 3502, adopted 1984.)

(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 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.

(c) 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 (80%) of the tax.

(d) 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 (80%) of the tax.

(Ord. No. 3478, adopted 1984.)

Any person subject to a sales and 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—article including provisions substantially conforming to the provisions of subdivisions (1) to (8), inclusive, of subsection (h) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that Code.

(Ord. No. 361, Sec. 6, adopted 1956, as amended by Ord. No. 425, adopted 1961.)

(a) 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 provisions substantially conforming to the provisions of subdivision (1) to (8), inclusive, of subsection (h) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that Code.

(Ord. No. 1152, adopted 1973, as amended by Ord. No. 3478, adopted 1983.)

(b) 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 provisions substantially conforming to the provisions of subdivision (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.

(Ord. No. 3478, adopted 1983.)

No injunction or writ or 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 of 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. No. 361, Sec. 7, adopted 1956.)

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of this Chapter [June, 1956] 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. No. 361, Sec. 8, adopted 1956.)

(A) Sections 5.16.040(b)(4.5), 5.16.050(b)(3.5), and 5.16.070 of this Ordinance shall become operative on January 1st 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 5.16.040 (b)(4), 5.16.050(b)(3), and 5.16.060 shall become inoperative.

(Ord. No. 1152, adopted 1973.)

(B) In the event that Sections 5.16.040(b)(4.5), 5.16.050(b)(3.5), and 5.16.070 of this Ordinance become operative and the State Board of Equalization 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, Sections 5.16.040(b)(4), 5.16.050(b)(3), and 5.16.060 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time Sections 5.16.040(b)(4.5), 5.16.050(b)(3.5) and 5.16.070 of this Ordinance shall be 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 5.16.040(b)(4.5), 5.16.050(b)(3.5) and 5.16.070 shall again become operative and Sections 5.16.040(b)(4), 5.16.050(b)(3), and 5.16.060 shall become inoperative.

(Ord. No. 1152, adopted 1973.)

(C) Sections 5.16.040(b)(4.5), 5.16.050(b)(3.5), and 5.16.070(a) of this Ordinance shall be operative January 1, 1984.

(Ord. No. 3478, adopted 1983.)

(D) Sections 5.16.040 (b) (5), 5.16.050(b)(4), and 5.16.070(b) of this Ordinance shall be operative on the operative date of any act of the Legislature of the State of California, which amended or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983, at which time Sections 5.16.040(b)(4.5), 5.16.050(b)(3.5), and 5.16.070(a) shall become inoperative.

(Ord. No. 3478, adopted 1983.)

This Ordinance 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.

(Ord. No. 922, adopted 1972, as amended by Ord. No. 3478, adopted 1983, as amended by Ord. No. 3499 and 3502, adopted 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 Five Hundred Dollars ($500.00) or by imprisonment for a period of not more than six (6) months in the County jail or by both such fine and imprisonment.

(Ord. No. 361, Sec. 10, adopted 1956.)