San Fernando Municipal Code Art. II Sales and Use Taxes

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State Law reference— State law as to sales and use taxes generally, Revenue and Taxation Code §§ 6001—7176.

This article shall be known as the Uniform Local Sales and Use Tax Law of the city.

(Code 1957, § 25.2)

The city council declares that this article is adopted to achieve the following, among other, purposes and directs that the sections of this article be interpreted in order to accomplish the purposes to adopt sales and use tax regulations which:

(1) Comply with the requirements and limitations contained in Revenue and Taxation Code §§ 7200—7226.

(2) Incorporate provisions identical to those of the state sales and use tax law insofar as those provisions are not inconsistent with the requirements and limitations contained in Revenue and Taxation Code §§ 7200—7226.

(3) Impose a one-percent tax and provide 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 state sales and use taxes.

(4) Can be administered in a manner that will, to the degree possible, be consistent with Revenue and Taxation Code §§ 7200—7226, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of recordkeeping upon persons subject to taxation under this article.

(Code 1957, § 25.3)

This article 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 article, provided that if this city shall not have contracted with the state board of equalization, as set forth in this section, prior to April 1, 1956, this article 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 and provided, further, that this article shall not become operative prior to the operative date of the uniform local sales and use tax ordinance of the county.

(Code 1957, § 25.4)

(a) For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the city at the rate of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the city on and after the effective date of the ordinance from which this section derives. 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 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. If a retailer has no permanent place of business in the state or has more than one place of business, the place 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) Except as provided in this section and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code §§ 7200—7226, all of the provisions of Revenue and Taxation Code §§ 6001—7176, as amended and in force and effect on April 1, 1956, applicable to sales taxes are adopted and made a part of this section as though fully set forth in this section.

(c) Wherever and to the extent that, in Revenue and Taxation Code §§ 6001—7176, the state is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the 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. Furthermore, the name of the city shall not 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 article. 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 Revenue and Taxation Code §§ 6001—7176 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 the Revenue and Taxation Code, and, in addition, the name of the city shall not be substituted for that of the state in Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828.

(d) If a seller's permit has been issued to a retailer under Revenue and Taxation Code § 6067, an additional seller's permit shall not be required because of this section.

(e) There shall be excluded from the gross receipts by which the tax is measured the following:

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

(2) Receipts from sales to operators of common carrier and waterborne vessels of property to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this city.

(f) There shall be excluded from the gross receipts by which the tax is measured the following:

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

(2) 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.

(3) 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.

(Code 1957, § 25.5)

(a) An excise tax is imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on or after the effective date of the ordinance from which this section derives for storage, use or other consumption in the city at the rate of one percent 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.

(b) Except as provided in this section and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code §§ 7200—7226, all of the provisions of Revenue and Taxation Code §§ 6001—7176, as amended and in force and effect on April 1, 1956, applicable to use taxes are adopted and made a part of this section as though fully set forth in this section.

(c) Wherever and to the extent that, in Revenue and Taxation Code §§ 6001—7176, the state is named or referred to as the taxing agency, the name of this city shall be substituted therefor. Nothing in this subsection 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, 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 article. 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 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 Revenue and Taxation Code §§ 6001—7176, nor 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 city shall not be substituted for that of the state in Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828, 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 Revenue and Taxation Code § 6203 or in the definition of that phrase in Revenue and Taxation Code § 6203.

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

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

(2) 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 Revenue and Taxation Code §§ 7200—7226 by any city and county, county, or city in this state.

(3) The storage or use of tangible personal property in the transportation or transmission of persons, property or communications or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the state public utilities commission.

(4) The use or consumption of property purchased by the operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the city.

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

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

(2) 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 Revenue and Taxation Code §§ 7200—7226 by any city and county, county, or city in this state.

(3) 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 in such vessels for commercial purposes.

(4) In addition to the exemptions provided in 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 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.

(Code 1957, § 25.6)

All amendments of the state Revenue and Taxation Code enacted subsequent to the effective date of the ordinance from which this article derives which relate to the sales and use tax and which are not inconsistent with Revenue and Taxation Code §§ 7200—7226 shall automatically become a part of this article.

(Code 1957, § 25.7)

(a) Subsections 82-34(b), (e) and 82-35(b), (d) shall become operative on January 1 of the year following the year in which the state board of equalization adopts an assessment ratio for state-assessed property which is identical to the ratio which is required for local assessments by Revenue and Taxation Code § 401, at which time subsections 82-34(b), (c) and 82-35(b), (c) shall become inoperative.

(b) If subsections 82-34(b), (e) and 82-35(b), (d) become operative and the state board of equalization subsequently adopts an assessment ratio for state-assessed property which is higher than the ratio which is required for local assessments by Revenue and Taxation Code § 401, subsections 82-34(b), (c) and 82-35(b), (c) shall become operative on the first day of the month following the month in which such higher ratio is adopted, at which time subsections 82-34(b), (e) and 82-35(b), (d) shall become inoperative until the first day of the month following the month in which the board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by Revenue and Taxation Code § 401, at which time subsections 82-34(b), (e) and 82-35(b), (d) shall again become operative and subsections 82-34(b), (c) and 82-35(b), (c) shall become inoperative.

(Code 1957, § 25.7.1)

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 of any tax or any amount of tax under this article or Revenue and Taxation Code §§ 7200—7226.

(Code 1957, § 25.8)

At the time this article goes into operation, the provisions of sections 25.10 to 25.51 of the 1957 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 imposed by this article. However, if for any reason it is determined that the city is without power to adopt this article 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 article, the provisions of sections 25.10 to 25.51 of the 1957 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 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 operations of the taxes imposed by this article, the provisions of sections 25.10 to 25.51 of the 1957 Code shall again be in full force and effect at the rate of one percent. Nothing in this article shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing because of the provisions of sections 25.10 to 25.51 of the 1957 Code in force and effect prior to and including March 31, 1956.

(Code 1957, § 25.9)