Piedmont Municipal Code Art. I Uniform Local Sales and Use TAXES2

This article shall constitute the Uniform Local Sales and Use Tax Ordinance of the City, and may be cited as such. (Ord. No. 182 N.S., §1)

The City Council hereby declares that this article is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish these purposes:

(a) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the state.

(b) To adopt a sales and use tax ordinance 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 contained in Part 1.5 of Division 2 of the Revenue and Taxation Code.

(c) To adopt a sales and use tax ordinance which imposes a ninety-five hundredths percent tax and provides a measure therefor that can be administered and collected the by the state board of equalization in a manner that adapts itself as fully as practical 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 state sales and use taxes.

(d) To adopt a sales and use tax ordinance 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 the Revenue and Taxation Code, 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 article.

This article shall become operative on July 1, 1956, and prior thereto this City shall contract with the state board of equalization to perform all functions incident to the administration and operation of this sales and use tax ordinance; provided, however, that if this City shall not have contracted with the state board of equalization, as above set forth, prior to July 1, 1956, this article shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the City and by the state board of equalization; provided, further, that this article shall not become operative prior

2
For state law as to sales and use taxes generally, see Rev. & Tax. C., §6001 et seq.

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to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of Alameda. (Ord. No. 182 N.S., §3)

(A) (1) For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the City at the rate of ninety five hundredths percent 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 article.

(2) For the purposes of this article 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 had 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 board of equalization.

(B) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of such code, as amended and in force and effect on July 1, 1956, applicable to sales taxes are hereby adopted and made a part of this article as though fully set forth herein.

(2) Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the state is named or referred to as the taxing agency, the City shall be substituted therefore. Nothing in this subsection shall be deemed to require the substitution of the name if the City 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 City 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 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 this article; 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 Part 1 of Division 2 of the Revenue and Taxation Code; or 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 City shall not be substituted for that of the state in sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 of the Revenue and Taxation Code, as adopted.

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(3) If a seller’s permit has been issued to a retailer under section 6067 of the 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:

(i) The amount of any sales or use tax imposed by

the state upon a retailer or consumer.

(ii) The gross receipts from the sale of tangible personal

property to operators of aircraft to be used or consumed principally outside the

city 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. No. 454 12/5/83)

(4.5) There shall be excluded from the gross receipts by which the tax is measured:

(i)

The amount of any sales or use tax imposed by the State of

California upon a retailer or consumer.

(ii)

The gross receipts from the sale of tangible personal

property to operators of waterborne vessels to be used or consumed principally

outside of the city in which the sale is made and directly and exclusively in the

carriage of persons or property in such vessels for commercial purposes.

(iii)

The gross receipts from the sale of tangible personal

property to operators of aircraft to be used or consumed principally outside the

city 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. No. 182 N.S.,

§4; Ord. No. 224 N.S., §§2 to 4; Ord. No. 313 N.S., §1; Ord. No. 454 N.S., §1, 3,

eff. 3/1/84)

(A) 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 article for storage, use or other consumption in the City at the rate of ninety-five hundredths percent 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.

(B) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation

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Code, all of the provisions of Part 1 of Division 2 of such code, as amended and in force and effect on July 1, 1956, applicable to use taxes are hereby adopted and made a part of this article as though fully set forth herein.

(2) Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the state is named or referred to as the taxing agency, the name of this City shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of this City 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 equalization, or the name of the state treasury, or of the constitution of the state; nor shall the name of the City 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 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 this article; 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 Part 1 of Division 2 of the Revenue and Taxation Code, 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 City shall not be substituted for that of the state in sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code as adopted and the name of the City shall not be substituted for the word “state” in section 6203 nor in the definition of that phrase in section 6203 (Ord. No. 224 N.S., §5)

(3) There shall be exempt from the tax due under this section:

(i) The amount of any sales tax or use tax imposed by the state upon a

retailer or consumer.

(ii) 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 1.5 of

Division 2 of the Revenue and Taxation Code by any city and county, county, or

city in this state.

(iii) 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. (Ord. No. 454 12/3/83)

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(iv) In addition to the exemptions provided in Sections 6366 and

6366.1 of the Revenue & Taxation Code, the storage, use, or other consumption

of tangible personal property purchased by operators or 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.

(3.5) There shall be exempt from the tax due under this section:

(i) The amount of any sales or use tax imposed by the State of

California upon a retailer or consumer.

(ii) 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 1.5 of

Division 2 of the Revenue and Taxation Code by any city and county, county, or

city in this state.

(iii) In addition to the exemptions provided in Sections 6366 and 6366.1 of the

Revenue & Taxation Code, 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. (Ord. No. 182 N.S., §5; Ord. No. 224

N.S., §§5,6; Ord. No. 313 N.S., §2; Ord. No. 454 N.S., §4, eff. 3/1/84)

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 City, or against any officer of the state or this City, to prevent or enjoin the collection under this article, or part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. (Ord. No. 182 N.S., §7)