San Diego Municipal Code § 32.52 Sales Tax

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the City at the rate of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in The City of San Diego on and after the operative date of the adoption of these provisions. (“Sales Tax” added 2–28–1956 by O–6870 N.S.)

For the purposes of this ordinance, 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 Board of Equalization. (Amended 12–12–1961 by O–8561 N.S., effective 1–1–1962.)

Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of said Code, 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 though fully set forth herein. (“Sales Tax — State Law Adopted by Reference” added 2–28–1956 by O–6870 N.S.)

Wherever, and to the extent that, in Part 1 of Division 2 of the said Revenue and Taxation Code the State of California is named or referred to as the taxing agency, The City of San Diego shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of The City of San Diego for the word “State” when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the City be substituted for that of the State in any section when the result

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

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 ordinance; 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 of California, 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 Part 1 of Division 2 of the said Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the State under the said provisions of that Code; and, in addition, the name of the City shall not be substituted for that of the State in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as adopted. (“Sales Tax — State Law — Substitution of Names” added 2–28–1956 by O–6870 N.S.)

If a seller’s permit has been issued to a retailer under Section 6067 of the said Revenue and Taxation Code, an additional seller’s permit shall not be required by reason of this section. (Amended 10–25–1973 by O–11148 N.S.)

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 of California upon a
retailer or consumer.

(b) 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.
(Amended 12–12–1983 by O–16092 N.S.)

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