Reedley Municipal Code Ch. 1 Sales and Use Tax

This chapter shall be known as THE UNIFORM LOCAL SALES AND USE TAX CHAPTER. (Ord. 515, 10-16-1973)

Notwithstanding anything in this chapter to the contrary, effective on and after one minute past twelve o'clock (12:01) A.M., July 1, 2003, the sales and use taxes imposed by the provisions of this chapter shall be reduced from their current rate of nine hundred fifty five one-thousandths of one percent (0.955%) to a new rate of nine hundred fifty one-thousandths of one percent (0.950%). The purpose of this change of rate is to allow the county to receive five one-thousandths of one percent (0.005%) of the sales and use taxes which would otherwise be collected by the city, all in accordance with that certain "Memorandum Of Understanding Between The County Of Fresno, The City Of Reedley And The Reedley Redevelopment Agency 1 " executed in accordance with authorization of their respective governing bodies, the city and agency having authorized execution on March 26, 1991. If for any reason the purposes of this change of rate are not accomplished, then this section shall cease to be of any force or effect; provided, notice of change in rate shall be given as required by law. (Ord. 2003-04, 4-22-2003)

This chapter shall be operative on April 1, 1977. (Ord. 575, 3-15-1977)

The city council hereby declares that this chapter 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 Revenue and Taxation Code part 1.5 of division 2;

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 of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Revenue and Taxation Code part 1.5 of division 2;

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 California 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 Revenue and Taxation Code part 1.5 of division 2, 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. (Ord. 515, 10-16-1973)

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 sales and use tax chapter; provided, that 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 such a contract rather than the first day of the first calendar quarter following the adoption of this chapter. (Ord. 515, 10-16-1973)

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 section 3-1-2 of this chapter of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date. (Ord. 515, 10-16-1973)

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. ln 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. (Ord. 515, 10-16-1973)

An excise tax is hereby imposed on the storage, use or other consumption in this city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this city at the rate stated in section 3-1-2 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. (Ord. 515, 10-16-1973)

Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code part 1.5 of division 2, all of the provisions of Revenue and Taxation Code part 1 of division 2 are hereby adopted and made a part of this chapter as though fully set forth herein. (Ord. 515, 10-16-1973)

In adopting the provisions of Revenue and Taxation Code part 1 of division 2, wherever the state of California is named or referred to as the taxing agency, the name of this city shall be substituted therefor. 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 of California; 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 chapter; the substitution shall not be made 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 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 remain subject to tax by the state under the provisions of 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 said provisions of that code; the substitution shall not be made in Revenue and Taxation Code sections 6701, 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 Revenue and Taxation Code section 6203 or in the definition of that phrase in section 6203. (Ord. 515, 10-16-1973)

If a seller's permit has been issued to a retailer under Revenue and Taxation Code section 6067, an additional seller's permit shall not be required by this chapter. (Ord. 515, 10-16-1973)

All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Revenue and Taxation Code part 1.5 of division 2 shall automatically become a part of this chapter. (Ord. 515, 10-16-1973)

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 chapter, or Revenue and Taxation Code part 1.5 of division 2, of any tax or any amount of tax required to be collected. (Ord. 515, 10-16-1973)

Notwithstanding anything to the contrary in this chapter, effective on July 1, 2020, there shall be existing in the city a transactions and use tax of three-quarters of one percent (0.75%). This tax is in addition to the city's existing sales and use tax as set forth in this chapter, and in addition to the transactions and use tax set forth in chapter 5-11. The purpose of this additional transactions and use tax is to fund general governmental services as set forth in Resolution No. 2019-086 and Uncodified Ordinance No. 2019-006, and this tax shall be subject to the provisions of Uncodified Ordinance No. 2019-006. The voters approved this additional transactions and use tax at an election held for that purpose on March 3, 2020, by a majority of the voters. (Ord. 2019-005, 10-22-2019)