Ross Municipal Code § 3.04

3.04.010 Creation of gasoline fund. There shall be a special fund in the town treasury to be known as the "Special Gas Tax Street Improvement Fund." (Prior code: §8200).

3.04.020 Money to be paid into fund. All moneys received by the town from the state under the provisions of the Streets and Highways Code for the acquisition of real property or interests therein for, or the construction, maintenance or improvement of, streets or highways other than state highways, shall be paid into the special gas tax street improvement fund. (Prior code §8201).

3.04.030 Expenditure of fund. All moneys in the special gas tax street improvement fund shall be expended exclusively for the purposes authorized by, and subject to all of the provisions of Article 5, Chapter 1, Division 1 of the Streets and Highways Code. (Prior code §8202).

1 For statutory authority relating to the street improvement fund, see Str. & H. C.A. §182 et seq.

Chapter 3.10

SALES AND USE TAX¹

Sections:

3.10.010 Short title. This chapter shall be known as the "Uniform Local Sales and Use Tax Law." (Ord. 337 §1(part), 1973).

3.10.020 Rate. The rate of sales tax and use tax imposed by this chapter shall be one percent. (Ord. 337 §1(part), 1973).

3.10.030 Operative date. This chapter shall be operative on January 1, 1974. (Ord. 337 §1(part), 1973).

3.10.040 Purpose. The town council 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 law which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;

(b) To adopt a sales and use tax law 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 Part 1.5 of Division 2 of the Revenue and Taxation Code;

(c) To adopt a sales and use tax law 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 law 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 chapter. (Ord. 728 (part), 2025; Ord. 337 §1(part), 1973).

3.10.050 Contract with state. Prior to the operative date, this town shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax law; provided, that if this town 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. 337 §1(part) 1973).

3.10.060 Sales tax. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the town at the rate stated in Section 3.10.020 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this town on and after the operative date. (Ord. 337 §1(part), 1973).

3.10.070 Place of sale. 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 their 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. (Ord. 728 (part), 2025; Ord. 337 §1(part), 1973).

3.10.080 Use tax. An excise tax is imposed on the storage, use or other consumption in this town of tangible personal property^p urchased from any retailer on and after the operative date for storage, use or other consumption in town at the rate stated in Section 3.10.020 of the sales price of the property. The sales price shall, include delivery charges when such charges arc subject to state sales or use tax regardless of the place to which delivery is made. (Ord. 337 §1(part), 1973).

3.10.090 Adoption of provisions of state law. 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, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are adopted and made a part of this chapter as though fully set forth herein. (Ord. 337 §1(part), 1973).

3.10.100 Limitations on adoption of state law. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, wherever the state of California is named or

referred to as the taxing agency, the name of this town 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 town, 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 Part 1 of Division 2 of the Revenue and Taxation 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 that Code; the 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; and the substitution shall not be made for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 or in the definition of that phrase in Section 6203. (Ord. 337 §1(part), 1973).

3.10.110 Permit not required. 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 this chapter. (Ord. 337 §1(part), 1973).

3.10.120 Exclusions and exemptions. (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 Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state shall be exempt from the tax due under this chapter.

(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 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.

(d) In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and 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 is exempted from the use tax. (Ord. 445 §1, 1984: Ord. 337 §1(part), 1973).

3.10.130 Exclusions and exemptions. (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 Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state shall be exempt from the tax due under this chapter.

(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 such 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 such operators directly and exclusively in the carriage of persons or property of such 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 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.

(f) In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and 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 is exempted from the use tax. (Ord. 445 §2, 1984: Ord. 337 §1(part), 1973).

3.10.140 Application of provisions relating to exclusions and exemptions. (a) Section 3.10.120 shall be operative January 1, 1984.

(b) Section 3.10.130 shall be operative on the operative date of any act of the Legislature of the state which amends Section 7202 of the Revenue and Taxation Code or which repeals and reenacts Section 7202 of the Revenue and Taxation Code 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 subdivisions (i)(7) and (i)(8) of Section 7202 as those subdivisions read on October 1, 1983. (Ord. 445 §3, 1984: Ord. 337 §1(part), 1973).

3.10.150 Amendments. All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this chapter. (Ord. 337 §1(part), 1973).

3.10.160 Enjoining collection forbidden. No injunction of 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 town, or against any officer of the state or this town, to prevent or enjoin the collection under this Chapter, 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. 337 §1(part), 1973).

Chapter 3.12

DOCUMENTARY STAMP TAX¹

Sections:

3.12.010 Short title. This chapter shall be known as the "Real Property Transfer Law" of the town. It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the state of California. (Ord. 263 §1(part), 1967: prior code §8400).

3.12.020 Stamp tax. There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the town shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars, a tax at the rate of twenty-seven and one-half cents for each five hundred dollars or fractional part thereof. (Ord. 268 §1(part), 1967: prior code §8405).

3.12.030 Persons liable. Any tax imposed pursuant to Section 3.12.020 shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued. (Ord. 268 §1(part), 1967: prior code §8410).

3.12.040 Debt exemption. Any tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt. (Ord. 268 §l(part), 1967: prior code §8415).

3.12.050 Governmental exemption. The United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, or the District of Columbia shall

1 For statutory provisions authorizing the levy of this tax, see Rev. & Tax C.A. §§11901—11935.

not be liable for any tax imposed pursuant to this chapter with respect to any deed, instrument, or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor. (Ord. 268 §1(part), 1967: prior code §8420).

3.12.060 Reorganization exemption. Any tax imposed pursuant to this chapter shall not apply to the making, delivering or filing of conveyances to make effective any plan or reorganization or adjustment:

(1) Confirmed under the Federal Bankruptcy Act, as amended;

(2) Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of Section 205 of Title 11 of the United States Code, as amended;

(3) Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of Section 506 of Title 11 of the United States Code, as amended; or

(4) Whereby a mere change in identity, form or place of organization is effected. Subdivisions (1) to (4), inclusive, of this section shall only apply if the making, delivery or filing of instruments or transfer or conveyances occurs within five years from the date of such confirmation, approval or change. (Ord. 268 §l(part), 1967: prior code §8425).

3.12.070 Securities exchange commission exemption. Any tax imposed pursuant to this chapter shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of Section 1083 of the Internal Revenue Code of 1954; but only if:

(1) The order of the Securities and Exchange Commission in obedience to which the conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 79k of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935;

(2) Such order specifies the property which is ordered to be conveyed;

(3) Such conveyance is made in obedience to such order. (Ord. 268 §l(part), 1967: prior code §8430).

3.12.080 Exemption for certain partnerships. (a) In the case of any realty held by a partnership, no levy shall be imposed pursuant to this chapter by reason of any transfer of an interest in a partnership or otherwise, if:

(1) Such partnership (or another partnership) is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1954; and

(2) Such continuing partnership continues to hold the realty concerned.

(b) If there is a termination of any partnership within the meaning of Section 708 of the Internal Revenue Code of 1954, for purposes of this ordinance, such partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by the partnership at the time of such termination.

(c) Not more than one tax shall be imposed pursuant to this ordinance by reason of a termination described in subdivision (b), and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination. (Ord. 268 §l(part), 1967: prior code §8435).

3.12.090 Administration. The county recorder shall administer this chapter in conformity with the provisions of Part 6.7 of Division 2 of the Revenue and Taxation Code and the provisions of any county ordinance adopted pursuant thereto. (Ord. 268 §l(part), 1967: prior code §8440).

3.12.100 Refunds. Claims for refund of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the state of California. (Ord. 268 §1(part), 1967: prior code §8445).

Chapter 3.16

ASSESSMENT AND TAX COLLECTION*

Sections: