Modoc County Municipal Code Ch. 3.16 Sales and Use Tax

The ordinance codified in this chapter shall be known as the "Modoc County uniform sales and use tax ordinance."

(Ord. 294 §2(part), 1990)

The board of supervisors of the county declares that the ordinance codified in 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 complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the state;

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 Part 1.5 of Division 2 of the Revenue and Taxation Code;

C. To adopt a sales and use tax ordinance which imposes a one and onequarter percent 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 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;

D. To adopt a sales and use tax ordinance which can be administered in a manner that will, to the degree possible, be 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 recordkeeping upon persons subject to taxation under the provisions of this chapter.

(Ord. 294 §2(part), 1990)

The ordinance codified in this chapter became effective January 1, 1974, and prior thereto the 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. 294 §2(part), 1990)

For the privilege of selling tangible personal property at retail, a tax is hereby imposed on 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, 1957 to and including June 30, 1972, and at the rate of one and onequarter percent thereafter.

(Ord. 294 §2(part), 1990)

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 outofstate destination or to a common carrier for delivery to an outofstate 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, 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.

(Ord. 294 §2(part), 1990)

A. 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, 1957, applicable to sales taxes, are hereby adopted and made a part of this section as though fully set forth herein.

B. 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 Modoc shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the county of Modoc 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 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 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; and the name of the county shall not be substitute 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. 294 §2(part), 1990)

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 3.16.040 through 3.16.080.

(Ord. 294 §2(part), 1990)

A. 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 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.

B. 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 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. 294 §2(part), 1990)

An excise tax is hereby imposed on the storage, use, or other consumption in the county of tangible personal property purchased from any retailer on or after April 1, 1957, 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 onequarter 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.

(Ord. 294 §2(part), 1990)

A. 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, 1957, applicable to use taxes, are hereby adopted and made a part of this section as though fully set forth herein.

B. Whenever, 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 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, 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.

(Ord. 294 §2(part), 1990)

A. There shall be exempt from the tax due under Sections 3.16.090 through 3.16.110:

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 has been subject to sales tax under a sales or use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any other city and county, county, or city in any other county in this state;

3. 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 in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the state shall be exempt from eighty percent of the tax due under Sections 3.16.090 through 3.16.110.

B. There shall be exempt from the tax due under Sections 3.16.090 through 3.16.110:

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. 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.

(Ord. 294 §2(part), 1990)

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 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. 294 §2(part), 1990)

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 provisions 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.

(Ord. 294 §2(part), 1990)

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.

(Ord. 294 §2(part), 1990)

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of the ordinance codified in this chapter which relate to the sales and use tax 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. 294 §2(part), 1990)

A. Sections 3.16.080B, 3.16.110B and 3.16.130 of this chapter shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio for stateassessed 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 3.16.080A, 3.16.110A and 3.16.120 shall become inoperative.

B. In the event that Sections 3.16.080B, 3.16.110B and 3.16.130 of this chapter become operative and the State Board of Equalization subsequently adopts an assessment ratio for stateassessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, Sections 3.16.080A, 3.16.110A and 3.16.120 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 3.16.080B, 3.16.110B and 3.16.130 shall be inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for stateassessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Sections 3.16.080B, 3.16.110B and 3.16.130 shall again become operative and Sections 3.16.080A, 3.16.110A and 3.16.120 shall become inoperative.

(Ord. 294 §2(part), 1990)

This chapter may be made inoperative not less than sixty 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.

(Ord. 294 §2(part), 1990)

This chapter shall become inoperative on the first day of the first calendar quarter which commences more that sixty days following the date upon which any city within the county increases the rate of its sales or use tax above the rate in effect on the date the ordinance codified in this chapter was enacted.

(Ord. 294 §2(part), 1990)

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, or by imprisonment for a period of not more than six months in the County Jail, or by both such fine and imprisonment.

(Ord. 294 §2(part), 1990)