Menifee Municipal Code Ch. 3.24 Uniform Local Sales and Use Tax

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

(Ord. 2008-04, passed 11-18-2008)

The rate of sales tax and use imposed by the chapter shall be 1%.

(Ord. 2008-04, passed 11-18-2008)

This chapter shall be operative on 1-1-2009.

(Ord. 2008-04, passed 11-18-2008)

The City Council 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 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 Cal. Revenue and Taxation Code Part 1.5 of Division 2;

(B) To 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 Cal. Revenue and Taxation Code Part 1.5 of Division 2;

(C) To adopt a sales and use tax ordinance which imposes a tax and provides a measure therefore that can be administered and collected by the State Board of Equalization in a manner that adapts itself 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 state’s sales and use taxes; and

(D) To 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 Cal. Revenue and Taxation Code Part 1.5 of Division 2, 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 the chapter.

(Ord. 2008-04, passed 11-18-2008)

Upon the operative date, the city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this chapter; provided that, if the city shall not have contracted with the State Board of Equalization prior to the operative data, it shall nevertheless so contract and, in that a case, the operative date shall be the first day of the first calendar quarter following the execution of a contract rather than the first day of the first calendar quarter following the adoption of this chapter.

(Ord. 2008-04, passed 11-18-2008)

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate started in § 3.24.020 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.

(Ord. 2008-04, passed 11-18-2008)

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 the sales shall include delivery charges, when the 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.

(Ord. 2008-04, passed 11-18-2008)

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 data for storage, use or other consumption in the city at the rate stated in § 3.24.020 of the sales price of the property. The sales price shall include delivery charges when the charges are subject to state sales or use tax regardless of the place to which delivery is made.

(Ord. 2008-04, passed 11-18-2008)

Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Cal. Revenue and Taxation Code Part 1.5 of Division 2, all of the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2 are hereby adopted and made a part of this chapter as though fully set forth herein.

(Ord. 2008-04, passed 11-18-2008)

In adopting the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2, wherever the state is named or referred to as the taxing agency, the name of the city shall be substituted therefore. The 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 Treasury or the Constitution of the State of California; 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 this ordinance; 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 the sales, storage, use or other consumption remain subject to tax by the state under the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2, 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 Cal. Revenue and Taxation Code §§ 6701, 6702 (expect in the last sentence thereof), 6711, 6715, 6737 or 6826; and the substitution shall not be made for the word “State” in the phrase “retailer engaged in business in this state” in Cal. Revenue and Taxation Code § 6203 or in the definition of that phrase in Cal. Revenue and Taxation Code § 6203.

(Ord. 2008-04, passed 11-18-2008)

If a seller’s permit has been issued to a retailer under Cal. Revenue and Taxation Code § 6067, an additional seller’s permit shall not be required by this chapter.

(Ord. 2008-04, passed 11-18-2008)

(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 Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county or city in the 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 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 the 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 Cal. Revenue and Taxation Code §§ 6368 and 6368.1 in the storage, use or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by the operators directly and exclusively in the use of the 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 is exempted from the use tax.

(Ord. 2008-04, passed 11-18-2008)

All subsequent amendments of Cal. Revenue and Taxation Code Part 1 of Division 2 which are not inconsistent with Cal. Revenue and Taxation Code Part 1.5 of Division 2 shall automatically become part of this chapter. This chapter also shall be deemed to adopt by reference the provisions of Cal. Revenue and Taxation Code §§ 7202 to 7203, inclusive, as now in effect or as later amended, which are required to be included in this chapter.

(Ord. 2008-04, passed 11-18-2008)

No injunction or writ of mandate or other legal or equitable process shall issue in any suit or proceeding in any court against the state or the city to prevent or enjoin the collection under this chapter, or Cal. Revenue and Taxation Code Part 1.5 of Division 2, of any tax or any amount of tax required to be collected.

(Ord. 2008-04, passed 11-18-2008)

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 $1,000 or by imprisonment for a period of not more than six months, or by both the fine and imprisonment.

(Ord. 2008-04, passed 11-18-2008)