Chapter 6 — SALES AND USE TAXES

* Sections 3-6.01 through 3-6.08, codified from Ordinance No. 154, as amended by Ordinance No. 189, superseded by Section 1, Ordinance No. 87-C.S., effective October 9, 1973, operative January 1, 1974.

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 contract rather than the first day of the first calendar quarter following the adoption of this chapter.

(§ 1, Ord. 87-C.S., eff. October 9, 1973, operative January 1, 1974)

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 Section 3-6.02 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. 87-C.S., eff. October 9, 1973, operative January 1, 1974)

For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer un- less 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. 87-C.S., eff. October 9, 1973, operative January 1, 1974)

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 and after the operative date of this chapter for the storage, use, or other consumption in the City at the rate set forth in Section 3-6.02 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. 87-C.S., eff. October 9, 1973, operative January 1, 1974)

Except as otherwise provided in this chapter, 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 are hereby adopted and made a part of this chapter as though fully set forth in this chapter.

(§ 1, Ord. 87-C.S., eff. October 9, 1973, operative January 1, 1974)

In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code of the State, wherever the State is named or referred to as the taxing agency, the name of the City shall be substituted therefor. Such substitution, however, 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, or the Constitution of the State. Such 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 functions incident to the administration or operation of the provisions of this chapter. Such 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 from this tax with respect to certain sales, storage, use, or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use, or other consumption remains subject to tax by the State under the provisions of Part 1 of Division 2 of said 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 tax by the State under the said provisions of said Code. Such substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828 of the Revenue and Taxation Code of the State. Such 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 said phrase in said Section 6203.

(§ 1, Ord. 87-C.S., eff. October 9, 1973, operative January 1, 1974)

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.

(§ 1, Ord. 87-C.S., eff. October 9, 1973, operative January 1, 1974)

There shall be excluded from the measure of tax:

(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 have been subject to sales tax under a sales and use tax ordinance enacted in accordance with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the State by any city and county, county, or city in the State;

(c)

The gross receipts from sales to and the storage, use, or other consumption of property purchased by operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City; and

(d)

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.

(§ 1, Ord. 87-C.S., eff. October 9, 1973, operative January 1, 1974)

(a)

The amount subject to tax shall not include 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 have been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part

(a)

The provisions of Section 3-6.13 of this chapter shall become operative on January 1 of the year following the year in which the State Board of Equalization adopts an assessment ratio for State assessed property, which ratio is identical to the ratio which is required for local assessments by the provisions of Section 401 of the Revenue and Taxation Code of the State, at which time the provisions of Section 3-6.12 of this chapter shall become inoperative.

(b)

In the event the provisions of Section 3-6.13 of this chapter become operative, and the State Board of Equalization subsequently adopts an assessment ratio for the State-assessed property, which ratio is higher than the ratio which is required for local assessments by the provisions of said Section 401 of the Revenue and Taxation Code, the provisions of Section 3-6.12 of this chapter shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time the provisions of said Section 3-6.13 shall be inoperative until the first day of the month following the month in which said Board again adopts an assessment ratio for State-assessed property, which ratio is identical to the ratio required for local assessments by the provisions of said Section 401, at which time the provisions of said Section 3-6.13 shall again become operative and the provisions of said Section 3-6.12 shall become inoperative.

(§ 1, Ord. 87-C.S, eff. October 9, 1973, operative January 1, 1974)

All subsequent amendments of the Revenue and Taxation Code of the State, which amendments relate to the sales and use tax and which are not inconsistent with the provisions of Part 1.5 of Division 2 of said Revenue and Taxation Code, shall automatically become a part of this chapter.

(§ 1, Ord. 87-C.S., eff. October 9, 1973, operative January 1, 1974)

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

(§ 1, Ord. 87-C.S., eff. October 9, 1973, operative January 1, 1974)

All moneys received under and pursuant to the provisions of this chapter shall be deposited and paid into the General Fund of the City.

(§ 1, Ord. 87-C.S., eff. October 9, 1973, operative January 1, 1974)

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

(§ 1, Ord. 87-C.S., eff. October 9, 1973, operative January 1, 1974)

The provisions of this chapter are hereby amended; provided, however, provisions shall remain applicable for the purposes of the administration of said provisions and the imposition of and the collection of tax with respect to the sales of, and the storage, use, or other consumption of, tangible personal property prior to January 1, 1974, the making of refunds, effecting credits, the disposition of moneys collected, and the commencement or continuance of any action or proceeding pursuant to this chapter.

(§ 1, Ord. 87-C.S, eff. October 9, 1973, operative January 1, 1974)

The provisions of this chapter relate to taxes for the usual and current expenses of the City and, as such, shall take effect immediately.

(§ 1, Ord. 87-C.S eff. October 9, 1973, operative January 1, 1974)