San Diego Municipal Code Art. 2 Sales Tax

Sections 32.50 and including Section 32.59 shall be known as the Uniform Local Sales and Use Tax Ordinance of the City of San Diego. (“Short Title” added 2–28–1956 by O–6870 N.S.)

The City Council of The City of San Diego hereby declares that these sections are 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 sales and use tax requirements which comply with the requirements
and limitations contained in Part 1.5 of Division 2 of the Revenue and
Taxation Code of the State of California;

(b) To adopt sales and use tax requirements which incorporate 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 said Revenue and
Taxation Code;

(c) To adopt a sales and use tax law which imposes one per cent (1%) 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 practical
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 sales and use tax requirements 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 said 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 these sections.
(Amended 12–12–1961 by O–8561 N.S., effective 1–1–1962.)

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San Diego Municipal Code Chapter 3: Business Regulations, Business Taxes, Permits and Licenses (6-2000)

All amendments of the said Revenue and Taxation Code enacted subsequent to the effective date of this ordinance which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the said Revenue and Taxation Code shall automatically become a part of these sections. (“Amendments” added 2–28–1956 by O–6870 N.S.)

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 these sections 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. (“Enjoining Collection Forbidden” added 2–28–1956 by O–6870 N.S.)

At the time this ordinance goes into operation, the provisions of Sections 32.01 through 32.27 of the San Diego Municipal Code 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; provided, however, that if for any reason it is determined that The City of San Diego is without power to adopt this ordinance, 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 ordinance, the provisions of Sections 32.01 through 32.27 of the San Diego Municipal Code shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of One percent (1%) continuously from and after April 1, 1956. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by these sections the provisions of Sections 32.01 through 32.27 of the San Diego Municipal Code shall again be in full force and effect at the rate of One percent (1%). Nothing in this ordinance shall be construed as relieving any person of the obligation to pay to The City of San Diego any sales or use tax accrued and owing by

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San Diego Municipal Code Chapter 3: Business Regulations, Business Taxes, Permits and Licenses (6-2000)

reason of the provisions of Sections 32.01 through 32.27 of the San Diego Municipal Code in force and effect prior to and including March 31, 1956. (“Existing Sales and Use Tax Sections Suspended” added 2–28–1956 by O–6870 N.S.)

Any person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500.00 or by imprisonment for a period of not more than six (6) months in the City jail, or by both such fine and imprisonment. (“Penalties” added 2–28–1956 by O–6870 N.S.)

If any section, subsection, sentence, clause, phrase or portion of this ordinance, including but not limited to any exemption, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The Council of The City of San Diego hereby declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional. (“Severability” added 2–28–1956 by O–6870 N.S.)

This ordinance shall become operative on April 1, 1956, and prior thereto this 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; provided, that if this City shall not have contracted with the said State Board of Equalization, as above set forth, prior to April 1, 1956, this ordinance shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the City and by the State Board of Equalization, provided further that this ordinance shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of San Diego. (“Operative Date — Contract with State” added 2–28–1956 by O–6870 N.S.)

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San Diego Municipal Code Chapter 3: Business Regulations, Business Taxes, Permits and Licenses (12-2021)