Montclair Municipal Code Ch. 3.28 Sales and Use Tax

This chapter shall be known as the "Uniform Local Sales and Use Tax Law" of the City.

(Prior code § 3-5.201)

A. Sales Tax Imposed. The rate of sales tax imposed by the provisions of this chapter shall be 1 percent of the gross receipts of the retailer from the sale of all tangible personal property sold by that person at retail in the City.

B. Use Tax Imposed. The rate of use tax imposed by the provisions of this chapter shall be 1 percent of the sales price of the property whose storage, use, or other consumption is subject to the tax. The use tax imposed by this chapter shall be upon the storage, use, or other consumption in the City of tangible personal property purchased from any retailer for storage, use, or other consumption in the City.

(Ord. 99-791 Exh. A (part); prior code § 3-5.202)

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 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 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.

(Prior code § 3-5.207)

A. Adoption of State Law Provisions. This chapter is adopted pursuant to Part 1.5 of Division 2 of Chapter 1 of the California Revenue and Taxation Code. The City Council adopts by reference the provisions of sections 7202 and 7203, inclusive of 7203.2, of the California Revenue and Taxation Code as now in effect or as later amended, which are required to be included in this chapter, regardless of whether or not this chapter is amended.

B. Limitations on State Law Provisions. In adopting the provisions of Part 1.5 of Division 2 of the California Revenue and Taxation Code, wherever the State is named or referred to as the taxing agency, the name of the City shall be inferred or substituted therefor. However, such substitution or inference 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 Board of Equalization, the State Treasury, the Constitution of the State, or in any other context where "State" is meant to imply an agency or specific function or task of the State government; 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 function incident to the administration or operation of the provisions 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 of this tax with respect to certain sales, storage, use, or other consumption of tangible personal property which would not otherwise be exempt form this tax while such sales, storage, use, or other consumption remains subject to the tax by the State under the provisions of Part 1.5 of Division 2 of the California Revenue and Taxation Code 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 that tax by the State under the provisions of said Code; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the California Revenue and Taxation Code; and the substitution shall not be made for the word "State" in the phrase "retailer engaged in business in this state" in Section 6203 of said Code or in the definition of that phrase in Section 6203.

(Ord. 99-791 Exh. A (part); prior code § 3-5.209)

If a seller's permit has been issued to a retailer pursuant to the provisions of Section 6067 of the Revenue and Taxation Code of the State, an additional seller's permit shall not be required by the provisions of this chapter.

(Ord. 99-791 Exh. A (part); prior code § 3-5.211)

A. The amount subject to tax shall not include any sales or use tax imposed by the State or County upon a retailer or consumer.

B. There are exempt from the taxes imposed by this chapter the gross receipts form the sale of and the storage, use, or other consumption in this City of tangible personal property, the gross receipts form the sale of which, or the storage, use, or other consumption of which, is exempt form taxing under Chapter 4 of Division 2 of the California Revenue and Taxation Code.

(Ord. 99-791 Exh. A (part); prior code § 3-5.212)

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 of the City, or against any officer of the State or the City, to prevent or enjoin the collection under this chapter or Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of any tax or any amount of tax required to be collected.

(Prior code § 3-5.216)