Nevada County Municipal Code Ch. 3 Sales and Use Tax

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

(Ord. 2526. (06/13/2023))

This Chapter shall become operative on April 1, 1958, 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. 2526. (06/13/2023))

A. 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 Nevada on and after April 1, 1958 to and including June 30, 1972, and at the rate of one and one-quarter percent (1.25%) thereafter.

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 their 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.

1. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of in Cal. Rev. & Tax Code §§ 6025—6031, all of the provisions of in Cal. Rev. & Tax Code §§ 6025—6031 as amended and in force and effect on April 1, 1958, applicable to sales taxes are hereby adopted and made a part of this Chapter as though fully set forth herein.

2. Wherever, and to the extent that, in Cal. Rev. & Tax Code §§ 6025—6031, the State is named or referred to as the taxing agency, the County of Nevada shall be substituted therefore. Nothing in this Subsection shall be deemed to require the substitution of the name of the County of Nevada 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 in Cal. Rev. & Tax Code §§ 6025—6031; 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 in Cal. Rev. & Tax Code §§ 6701 and 6702, except in the last sentence thereof in Cal. Rev. & Tax Code §§ 6711, 6715, 6737, 6797, and 6828, as adopted.

3. If a seller's permit has been issued to a retailer under the California Revenue and Taxation Code, an additional seller's permit shall not be required by reason of this Section.

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.

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.

4.5

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 aircraft to be used or consumed principally outside of 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.

NOTE: The following language will become operative on the date of any act of the Legislature of the State of California, which amended or repeals and reenacts Cal. Rev. & Tax Code §§ 7202 and 7203 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.

4.5

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. 2526. (06/13/2023))

A. An excise tax is hereby imposed on the storage, use or other consumption in the County of Nevada of tangible personal property purchased from any retailer on or after April 1, 1958, 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 (1.25%) 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.

B. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of in Cal. Rev. & Tax Code §§ 6025—6031 , all of the provisions of in Cal. Rev. & Tax Code §§ 6025—6031, as amended and in force and effect on April 1, 1985, applicable to use taxes, are hereby adopted and made a part of this Chapter as though fully set forth herein.

1. Wherever, and to the extent that, in Cal. Rev. & Tax Code §§ 6025—6031, the State is named or referred to as the taxing agency, the name of this County shall be substituted therefore. Nothing in this Subsection 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 in Cal. Rev. & Tax Code §§ 6025—6031, 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 and 6702, except in the last sentence thereof, Cal. Rev. & Tax Code §§ 6711, 6715, 67347, 6797 and 6828, 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 Cal. Rev. & Tax Code §§ 6203.

2. There shall be exempt from the tax due under this Section:

a. The amount of 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 has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Cal. Rev. & Tax Code §§ 6025—6031 by any City and County, County, or City in this State.

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 in 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 Chapter.

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.

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 Cal. Rev. & Tax Code §§ 6025—6031 by any City and County, County, or City in this State, shall be exempt from the tax due under this Chapter.

c. In addition to the exemptions provided in Cal. Rev. & Tax §§ 6366 and 6366.1, 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.

NOTE:

The following language will become operative on the date of any act of the Legislature of the State of California, which amended or repeals and reenacts Cal. Rev. & Tax Code §§ 7202 and 7203 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.

3.5.

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 Cal. Rev. & Tax Code §§ 6025—6031 by any City and County, County, or City in this State, shall be exempt from the tax due under this Chapter.

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 Cal. Rev. & Tax Code §§ 6366 and 6366.1, 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. 2526. (06/13/2023))

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)—(8), inclusive, of Subdivision (h) of Cal. Rev. & Tax Code § 7202, and other applicable provisions of Cal. Rev. & Tax Code §§ 6025—6031.

NOTE: The following language will become operative on the date of any act of the Legislature of the State of California, which amended or repeals and reenacts Cal. Rev. & Tax Code §§ 7202 and 7203 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.

(Ord. 2526. (06/13/2023))

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 Cal. Rev. & Tax Code §§ 6025—6031, or of any tax or any amount of tax required to be collected.

(Ord. 2526. (06/13/2023))

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of this Chapter which relate to the sales and use tax and which are not inconsistent with Cal. Rev. & Tax Code §§ 6025—6031. Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this Chapter.

(Ord. 220. (03/13/1958); Ord. 2526. (06/13/2023))

A. Sections 5.03.030.B., 5.03.040.3.5 and 5.03.050 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 state-assessed property which is identical to the ratio which is required for local assessments by Cal. Rev. & Tax Code § 401, at which time Sections 5.03.030.B, 5.03.040.3.5 and 5.03.050 shall become inoperative.

B. In the event that Sections 5.03.030.B, 5.03.040.3.5 and 5.03.050 of this Chapter 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 Cal. Rev. & Tax Code § 401, Sections 5.03.030.B, 5.03.040.3.5 and 5.03.050 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 5.03.030.B, 5.03.040.3.5 and 5.03.050 of this Chapter shall be inoperative until the first day of the month following the month in which the Board of Supervisors again adopts an assessment required for local assessments by Section 401 of the California Revenue and Taxation Code at which time Sections 5.03.030.B, 5.03.040.3.5 and 5.03.050 shall again become operative and Sections 5.03.030.B, 5.03.040.3.5 and 5.03.050 shall become inoperative.

(Ord. 2526. (06/13/2023))

The provisions of this Chapter may, by a subsequent ordinance, be made inoperative not less than sixty (60) days, but not earlier than the first day of the calendar quarter, following an increase by any City within this County of the rate of its sales or use tax above the rate in effect at the time this Chapter was enacted.

(Ord. 2526. (06/13/2023))