§ 11-12. Adoption of provisions of state law. [Ord. No. 1202; Ord. No. 1202 (amended).]

Except as otherwise provided in this article and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this article as though fully set forth herein.

In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:

• (a) Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:

  • (1) The word "state" is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California;

  • (2) The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by against the State Board of Equalization, in performing the functions incident to the administration or operation of this article.

  • (3) 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 substitutions would be to:

    • a. Provide an exemption from this tax with respect to certain sales storage, use or other

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City of Oakdale, CA

OAKDALE CITY CODE

§ 11-12.1

§ 11-12.3

consumption of tangible personal property which would not otherwise be exempt from this tax while such sales storage, use or other consumption remain subject to tax by the state under the provisions of Part l of Division 2 of the Revenue and Taxation Code, or;

• b. 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 said provision of that code.

• (4) In Section 67014, 6702 (except in the last sentence thereof),6711, 6715, 6767, 6797 or 6828 of the Revenue and Taxation Code.

  • a. The word "City" shall be substituted for the word "state" in the phrase "retailer engaged in business in this state" in Section 6203 and in the definition of that phrase in Section 6203.

If a seller's permit has been issued to a retailer under Section6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this article.

• (a) There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any stateadministered transactions or use tax.

• (b) There are exempted from the computation of the amount of transactions tax the gross receipts from:

  • (1) Sales of tangible personal property, other than fuel or petroleum products, 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.

  • (2) Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this subsection, delivery to a point outside the City shall be satisfied:

    • a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and

    • b. With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

  • (3) The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this article.

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City of Oakdale, CA § 11-12.3

FINANCE AND TAXATION

§ 11-12.3

• (4) A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this article.

• (5) For the purposes of Subsections (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

• (c) There are exempt from the use tax imposed by this article, the storage, use or other consumption in this City of tangible personal property:

• (1) The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.

  • (2) Other than fuel or petroleum products purchases 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. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.

  • (3) If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this article.

  • (4) If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this article.

  • (5) For the purposes of Subsections (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the obligated pursuant to a contract or lease for any period of time for which any party to the contraction or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

  • (6) Except as provided in Subsection (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participants within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.

  • (7) "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.

• (d) Any person subject to use tax under this article may credit against that tax any transactions tax or

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City of Oakdale, CA § 11-12.3

OAKDALE CITY CODE

§ 11-12.11

reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.

All amendments subsequent to the effective date of this article to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this article, provided, however, that no such amendment shall operate so as to affect the rate of tax imposed by this article.

No injection 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 the City, or against any officer of the state or the City, to prevent or enjoin the collection under this chapter, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

If any provision of this article or the application thereof to any person or circumstance is held invalid, the remainder of the article and the application of such provision to other persons or circumstances shall not be affected thereby.

All proceeds of the tax levied and imposed under this article shall be paid into the general fund for use by the City of Oakdale.

The authority to levy the additional § 0.005 tax imposed by this article shall expire 19 years from the date the City first commenced collecting the additional tax amount. At that time, the rate shall return to the § 0.01 rate that was in place before the City first began collecting the additional tax amount.

By no later than December 31 of each year, the City's independent auditors shall complete a financial audit report to include the revenue raised and expended by this tax.

Although not otherwise required by the law, the City Council shall, no later than March 1, 2012, establish a residents oversight committee to review the expenditure of the revenue from this transactions and use tax. The committee shall consist of five members to be appointed by the mayor and approved by the City Council. The terms of the committee members and their specific duties shall be established by resolution of the City Council.

4. Editor's Note; This ordinance took effect 12-12-2019.

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City of Oakdale, CA § 11-12.11 FINANCE AND TAXATION

§ 11-12.12

This article relates to the levying and collecting of the City transactions and use taxes and shall not take effect until approved by the majority of the voters at the general municipal election to be held on November 8, 2011.

Upon approval by the voters, the City Clerk shall verify to the passage and adoption of this article and shall cause it to be published according to law and transmitted to the Board of Equalization.

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City of Oakdale, CA § 11-13

FINANCE AND TAXATION

§ 11-15