San Diego Municipal Code § 32.53 Use Tax

An excise tax is hereby imposed on the storage, use or other consumption in The City of San Diego of tangible personal property purchased from any retailer on or after the operative date of this ordinance, for storage, use or other consumption in the city at the rate of One percent (1%) of the sales 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. (“Use Tax” added 2–28–1956 by O–6870 N.S.)

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 use taxes are hereby adopted and made a part of this section as though fully set forth herein. (“Use Tax — Adoption of State Law 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 name of this City shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of this City 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 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 section or subsections; 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 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 Part 1 of Division 2 of the said Revenue and Taxation Code, or to impose this tax with respect to certain storage, use or other consumption of tangible

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

personal property which would not be subject to tax by the State under the said provisions of the 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, and the name of the City shall not be substituted for the word ‘State’ in the phrase ‘retailer engaged in business in this State’ in Section 6203 nor in the definition of that phrase in Section 6203. (Amended 12–12–1961 by O–8561 N.S., effective 1–1–1962.)

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

(a) The amount of any sales or use tax imposed by the State of California upon a
retailer or consumer.

(b) The storage, use or other consumption of tangible personal property, the gross
receipts from the sale of which has been subject to sales 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.
(Amended 12–12–1983 by O–16092 N.S.)

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

(a) The amount of any sales or use tax imposed by the State of California upon a
retailer or consumer.

(b) The storage, use or other consumption of tangible personal property, the gross
receipts from the sale of which has been subject to sales 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.

(c) 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

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

certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government.

(Amended 12–12–1983 by O–16092 N.S.)