San Benito County Municipal Code Art. II Sales and Use Taxes

The purposes of this article are as follows:

(A) To adopt sales and use tax regulations which comply with the requirements and limitations contained in Cal. Revenue and Taxation Code Part 1.5, Division 2;

(B) To adopt sales and use tax regulations which incorporate 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 Cal. Revenue and Taxation Code Part 1.5, Division 2;

(C) To adopt sales and use tax regulations which impose a 1-1/4% tax and provide a measure therefor that can be administered and collected by the state’s 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’s Board of Equalization in administering and collecting the state sales and use taxes; and

(D) To adopt sales and use tax regulations which can be administered in a manner that will, to the degree possible consistent with the provisions of Cal. Revenue and Taxation Code Part 1.5, Division 2, minimize the cost of collecting county 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.

(1966 Code, § 15-1) (Ord. 193, § 2; Ord. 224, § 1; Ord. 321, § 1)

Statutory reference:

Authority of county to adopt uniform sales and use taxes, see Cal. Revenue and Taxation Code §§ 7201 et seq.

Sales and use taxes, see Cal. Revenue and Taxation Code §§ 6001 et seq.

This article shall become operative on April 1, 1956, and prior thereto this county shall contract with the state’s Board of Equalization to perform all functions incident to the administration and operation of these sales and use tax regulations.

(1966 Code, § 15-2) (Ord. 193, § 3)

(A) (1) For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the county at a rate of 1% of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the county on and after April 1, 1956, to and including June 30, 1972, and at the rate of 1-1/4% thereafter.

(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 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 Board of Equalization.

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

(2) Wherever, and to the extent that, in Cal. Revenue and Taxation Code Part 1, Division 2 is named or referred to as the taxing agency, the county shall be substituted therefor. Nothing in this division shall require the substitution of the name of the county for the word “state” when that word is used as part of the title of the state’s Controller, state’s Treasurer, the state’s Board of Control, the state’s Board of Equalization or the name of the state’s Treasury, or of the Constitution of the state; nor shall the name of the county 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 county or any agency thereof, rather than by or against the state’s 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 Cal. Revenue and Taxation Code Part 1, Division 2; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the provisions of Cal. Revenue and Taxation Code Part 1, Division 2; and in addition the name of the county shall not be substituted for that of the state in Cal. Revenue and Taxation Code §§ 6701, 6702, except in the last sentence thereof, 6711, 6715, 6737, 6797 and 6828, as adopted in this section.

(3) If a seller’s permit has been issued to a retailer under Cal. Revenue and Taxation Code § 6067, 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:

(a) The amount of any sales or use tax imposed by the state upon a retailer or consumer; and

(b) Eighty percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county 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 this state, the United States or any foreign government.

(1966 Code, § 15-3) (Ord. 193, § 4; Ord. 224, §§ 2 to 4; Ord. 321, §§ 2 to 4; Ord. 338, § 1; Ord. 465, §§ 1, 4)

(A) An excise tax is hereby imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after April 1, 1956, for storage, use or other consumption in the county at the rate of 1% of the sales price of the property to and including June 30, 1972, and at the rate of 1-1/4% thereafter. 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.

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

(2) Wherever, and to the extent that, in Cal. Revenue and Taxation Code Part 1.5, Division 2, is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this division shall be deemed to require the substitution of the name of the county for the word “state” when that word is used as part of the title of the state’s Controller, the state’s Treasurer, the state’s Board of Control, the state’s Board of Equalization or the name of the state’s Treasury, or of the Constitution of the state; nor shall the name of the county 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 county or any agency thereof rather than by or against the state’s 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 results 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 Cal. Revenue and Taxation Code Part 1, Division 2, 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 the Revenue and Taxation Code; and in addition, the name of the county shall not be substituted for that of the state in Cal. Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828, as adopted in this section, and the name of the county shall not be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Cal. Revenue and Taxation Code § 6203 nor in the definition of that phrase in Cal. Revenue and Taxation Code § 6203.

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

(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 have been subject to sales tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5, Division 2, by any city and county, county or city in this state, shall be exempt from the tax due under this section; and

(c) In addition to the exemptions provided in Cal. 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 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 exempt from 80% of the tax.

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

(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 have been subject to sales tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5, Division 2, by any city and county, county or city in this state, shall be exempt from the tax due under this section; and

(c) In addition to the exemptions provided in Cal. 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 this state, the United States or any foreign government is exempt from 80% of the tax.

(1966 Code, § 15-4) (Ord. 193, § 5; Ord. 224, §§ 5, 6; Ord. 321, §§ 5, 6; Ord. 338, § 2; Ord. 465, §§ 2, 5)

Any person subject to a sales or use tax or required to collect a use tax under this article shall be entitled to credit against the payment of taxes due under this article the amount of sales and use tax due any city in this county, provided that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of Cal. Revenue and Taxation Code Subdivisions (1) to (8), inclusive, of Subdivision (h) of § 7202, and other applicable provisions of Cal. Revenue and Taxation Code Part 1.5, Division 2.

(1966 Code, § 15-5) (Ord. 193, § 6; Ord. 224, § 7; Ord. 465, §§ 3, 6)

Any person subject to a sales or use tax or required to collect a use tax under this article shall be entitled to credit against the payment of taxes due under this article the amount of sales and use tax due any city in this county; provided, that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of Cal. Revenue and Taxation Code Subsdivisions (1) to (10), inclusive, of Subsection (i) of § 7202, and other applicable provisions of Cal. Revenue and Taxation Code Part 1.5, Division 2.

(1966 Code, § 15-5.1) (Ord. 338, § 3)

(A) Sections 5.03.032, 5.03.033 and 5.03.034 shall be operative January 1, 1984.

(B) Sections 5.03.032, 5.03.033 and 5.03.034 shall be operative on the operative date of any act of the Legislature of the State of California, which amends or repeals and reenacts Cal. Revenue and Taxation Code §§ 7202 and 7203 to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983.

(1966 Code, § 15-5.2) (Ord. 338, § 4; Ord. 465, §§ 7, 8)

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 county or against any officer of the state or. the county to prevent or enjoin the collection under this article or Cal. Revenue and Taxation Code Part 1.5, Division 2, of any tax or any amount of tax required to be collected.

(1966 Code, § 15-6) (Ord. 193, § 7)

All amendments of the Revenue and Taxation Code of the state enacted subsequent to the effective date of this article which relate to the sales and use tax and which are not inconsistent with Cal. Revenue and Taxation Code Part 1.5, Division 2, shall automatically become a part of this article.

(1966 Code, § 15-7) (Ord. 193, § 8)

This article may be made inoperative not less than 60 days, but not earlier than the first day of the calendar quarter, following the county’s lack of compliance with Cal. Gov’t Code Article 11 (commencing with § 29530) of Chapter 2 of Division 3 of Title 3.

(1966 Code, § 15-8) (Ord. 321, § 7)