Ridgecrest Municipal Code § 9-117 Permit not required

Footnotes:

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State Law reference— Uniform Local Sales and Use Tax Law, Revenue and Taxation Code § 7200; Sales and Use Tax Law, Revenue and Taxation Code § 6001 et seq.

Any person violating any of the provisions of this article shall be deemed guilty of a misdemeanor.

(Code 1980, § 3-3.112)

This article is adopted to achieve the following purposes, and the provisions of the article shall be interpreted in order to accomplish those purposes:

(1) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Revenue and Taxation Code div. 2, pt. 1.5 (Revenue and Taxation Code § 7200 et seq.);

(2) To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax Law (Revenue and Taxation Code § 6001 et seq.) insofar as those provisions are not inconsistent with the requirements and limitations contained in Revenue and Taxation Code div. 2, pt. 1.5 (Revenue and Taxation Code § 7200 et seq.);

(3) 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;

(4) 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 div. 2, pt. 1.5 (Revenue and Taxation Code § 7200 et seq.), 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 section.

(Code 1980, § 3-3.101)

The rate of sales tax and use tax imposed by this section shall be one percent.

(Code 1980, § 3-3.102)

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 article, 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 article.

(Code 1980, § 3-3.103)

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 9-111 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.

(Code 1980, § 3-4.104)

For the purposes of this section, 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.

(Code 1980, § 3-3.105)

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 section 9-111 of the sale 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.

(Code 1980, § 3-3.106)

(a) Except as otherwise provided in this article and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code div. 2, pt. 1.5 (Revenue and Taxation Code § 7200 et seq.), the provisions of Revenue and Taxation Code div. 2, pt. 1 (Revenue and Taxation Code § 6001 et seq.) are hereby adopted and made a part of this section as though fully set forth herein.

(b) In adopting the provisions of Revenue and Taxation Code div. 2, pt. 1 (Revenue and Taxation Code § 6001 et seq.), whenever the state 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 term "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 function incident to the administration or operation of this article; the substitution shall not be made in 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 remain subject to tax by the state under the provisions of Revenue and Taxation Code div. 2, pt. 1 (Revenue and Taxation Code § 6001 et seq.), 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 said provisions of that Code; the substitution shall not be made in Revenue and Taxation Code §§ 6701, 6702, (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828; and the substitution shall not be made for the term "state" in the phrase "retailer engaged in business in this state" in Revenue and Taxation Code § 6203 or in the definition of that phrase in Revenue and Taxation Code § 6203.

(Code 1980, § 3-3.107)

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

(Code 1980, § 3-3.108)

(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 tax under a sales and use tax ordinance enacted in accordance with Revenue and Taxation Code div. 2, pt. 1.5 (Revenue and Taxation Code § 7200 et seq.) by any city and county, county, or city in this state shall be exempt from the tax due under this article.

(Code 1980, § 3-3.109)

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 div. 2, pt. 1.5 (Revenue and Taxation Code § 7200 et seq.) shall automatically become a part of this section.

(Code 1980, § 3-3.110)

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 under this section, or Revenue and Taxation Code div. 2, pt. 1.5 (Revenue and Taxation Code § 7200 et seq.), of any tax or any amount of tax required to be collected.

(Code 1980, § 3-3.111)