§ 3-5

This chapter shall be known as the “Uniform Local Sales and Use Tax Law” of the City. (§ 1, Ord. 1873, eff. January 1, 1976)

The rate of the sales tax and use tax imposed by the provisions of this chapter shall be one percent (1%). (§ 1, Ord. 1873, eff. January 1, 1976)

The provisions of this chapter shall be operative on January 1, 1976. (§ 1, Ord. 1873, eff. January 1, 1976)

The Council hereby declares that the provisions of this chapter are adopted to achieve the following, among other, purposes and directs that the provisions of this chapter be interpreted in order to accomplish those purposes: (a) To adopt a sales and use tax law which complies with the requirements and limitations set forth in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State (commencing with Cal. Rev. & Tax. Code § 7200); (b) To adopt a sales and use tax law 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 set forth in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State (commencing with Cal. Rev. & Tax. Code § 7200); (c) To adopt a sales and use tax law which imposes a tax and provides a measure therefor which can be administered and collected by the State Board of Equalization in a manner which 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 sales and use taxes of the State; and (d) To adopt a sales and use tax law which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of said Revenue and Taxation Code (commencing with Cal. Rev. & Tax. Code § 7200), 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 this chapter. (§ 1, Ord. 1873, eff. January 1, 1976)

Prior to the operative date of this chapter, the City shall contract with the State Board of Equalization to perform all the functions incident to the administration and operation of this sales and use tax law; provided, however, if the City shall not have contracted with the State Board of Equalization prior to such operative date, the City shall nevertheless so contract, and, in such a case, the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather than the first day of the first calendar quarter following the adoption of this chapter. (§ 1, Ord. 1873, eff. January 1, 1976)

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the City at the rate set forth in § 3-5.02 of this chapter 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 of this chapter. (§ 1, Ord. 1873, eff. January 1, 1976)

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 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. (§ 1, Ord. 1873, eff. January 1, 1976)

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 or after the operative date of this chapter for the storage, use, or other consumption in the City at the rate set forth in § 3-5.02 of this chapter of the sales price of the property. 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. (§ 1, Ord. 1873, eff. January 1, 1976)

Except as other wise provided in this chapter, and except insofar as they are inconsistent with the provisions of Part