Red Bluff Municipal Code Art. II Sales and Use Tax

This article shall be known as the “Uniform Local Sales and Use Tax Article.”

(`61 Code, § 21.2) (Ord. 456, passed 9-28-1965)

The rate of sales tax and use tax imposed by this article shall be .09%.

(`61 Code, § 21.3) (Ord. 456, passed 9-28-1965)

For the purpose of this article, the following definition shall apply unless the context clearly indicates or requires a different meaning.

OPERATIVE DATE. The first day of the first calendar quarter following the adoption of this article.

(`61 Code, § 21.4) (Ord. 456, passed 9-28-1965)

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 those purposes:

(A) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in California Revenue and Taxation Code Part 1.5 of Division 2, §§ 7200 through 7226;

(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 California Revenue and Taxation Code Part 1.5 of Division 2, §§ 7200 through 7226;

(C) To adopt a sales and use tax ordinance which imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that 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 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 California Revenue and Taxation Code Part 1.5 of Division 2, §§ 7200 through 7226, 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.

(`61 Code, § 21.5) (Ord. 456, passed 9-28-1965)

Prior to the operative date, the city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this article. If the city shall not have contracted with the State Board of Equalization prior to the operative date, it 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 a contract rather than the first day of the first calendar quarter following the adoption of this article.

(`61 Code, § 21.6) (Ord. 456, passed 9-28-1965)

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate stated in § 21.3 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.

(`61 Code, § 21.7) (Ord. 456, passed 9-28-1965)

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 or her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from the sales shall include delivery charges when the 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.

(`61 Code, § 21.8) (Ord. 456, passed 9-28-1965)

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 for storage, use or other consumption in the city at the rate stated in § 21.3 of the sales price of the property. The sales price shall include delivery charges when the charges are subject to state sales or use tax regardless of the place to which delivery is made.

(`61 Code, § 21.9) (Ord. 456, passed 9-28-1965)

Except as otherwise provided in this article and except insofar as they are inconsistent with the provisions of California Revenue and Taxation Code Part 1.5 of Division 2, §§ 7200 through 7226, all of the provisions of California Revenue and Taxation Code Part 1 of Division 2 are hereby adopted and made a part of this article as though fully set forth herein.

(`61 Code, § 21.10) (Ord. 456, passed 9-28-1965)

(A) In adopting the provisions of California Revenue and Taxation Code Part 1 of Division 2, wherever the state is named or referred to as the taxing agency, the name of this city shall be substituted therefor.

(B) The 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. The 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 this article. The 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 the sales, storage, use or other consumption remain subject to tax by the state under the provisions of California Revenue and Taxation Code Part 1 of Division 2, 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 provisions of that code; the substitution shall not be made in sections California Revenue and Taxation Code §§ 6701 and 6702, except in the last sentence thereof, 6711, 6715, 6737, 6797 or 6828; and the substitution shall not be made for the word “state” in the phrase, “retailer engaged in business in this state,” in § 6203 or in the definition of that phrase in § 6203.

(`61 Code, § 21.11) (Ord. 456, passed 9-28-1965)

If a seller’s permit has been issued to a retailer under California Revenue and Taxation Code § 6067, an additional seller’s permit shall not be required by this article.

(`61 Code, § 21.12) (Ord. 456, passed 9-28-1965; Am. Ord. 541, passed 10-2-1973)

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 has been subject to sales tax under a sales and use tax ordinance enacted in accordance with California Revenue and Taxation Code Part 1.5 of Division 2, §§ 7200 through 7226 and 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 carrier and waterborne vessels to be used or consumed in the operation of the 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.

(`61 Code, § 21.13) (Ord. 456, passed 9-28-1965)

All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with California Revenue and Taxation Code Part 1.5 of Division 2, §§ 7200 through 7226 shall automatically become a part of this article.

(`61 Code, § 21.14) (Ord. 456, passed 9-28-1965)

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 California Revenue and Taxation Code Part 1.5 of Division 2, §§ 7200 through 7226 of any tax or any amount of tax required to be collected.

(`61 Code, § 21.15) (Ord. 456, passed 9-28-1965)

Any person violating any of the provisions of this article shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punishable by a fine of not more than $500 or by imprisonment for a period of not more than six months, or by both the fine and imprisonment.

(`61 Code, § 21.16) (Ord. 456, passed 9-28-1965)

(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 tai under a sales and use tax ordinance enacted in accordance with California Revenue and Taxation Code Part 1.5 of Division 2, §§ 7200 through 7226 by any city and county, county or city in this state shall be exempt from the tax due under this article.

(C) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in the vessels for commercial purposes.

(D) The storage, use or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by the operators directly and exclusively in the carriage of persons or property of the vessels for commercial purposes is exempted from the use tax.

(E) There are exempted from the computation of the amount of the sales tax 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 the aircraft as common carriers of persons or property under the authority of the laws of the state, the United States or any foreign government.

(F) In addition to the exemptions provided in California Revenue and Taxation 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 the operators directly and exclusively in the use of the 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 the state, the United States or any foreign government is exempted from the use tax.

(`61 Code, § 21.17) (Ord. 733, passed 12-20-1983)

Section 21.17.1 shall be operative on the operative date of any act of the Legislature of the state, which amends California Revenue and Taxation Code § 7202 or which repeals and reenacts California Revenue and Taxation Code § 7202 to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in California Revenue and Taxation Code § 7202(iK7) and (iX8), as those subdivisions read on October 1, 1983.

(`61 Code, § 21.18) (Ord. 541, passed 10-2-1973; Am. Ord. 730, passed 12-6-1983; Am. Ord. 732, passed 12-20-1983; Am. Ord. 733, passed 12-20-1983)

(A) At the time this article goes into operation, the provisions of Ordinance Nos. 306 and 307, existing city sales and use tax ordinances, shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed.

(B) (1) If, for any reason, it is determined that the city is without power to adopt this article or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this article, the provisions of Ordinance Nos. 306 and 307, existing city sales and use tax ordinances, shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of 1% continuously from and after October 1, 1965.

(2) Upon the ceasing of the state board of equalization to perform the functions incident to the administration and operation of the taxes imposed by this article, the provisions of Ordinance Nos. 306 and 307 shall again be in full force and effect at the rate of 1%.

(C) Nothing in this article shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing by reason of the provisions of Ordinance Nos. 306 and 307 in force and effect prior to and including September 30, 1965.

(`61 Code, § 21.19) (Ord. 456, passed 9-28-1965)