Santa Cruz County Municipal Code Art. I General Provisions

This chapter shall be known as the "Santa Cruz County Uniform Local Sales and Use Tax Ordinance."

(prior code § 7.10.100; Ord. 487, 1956; Ord. 5304 § 2, 2019)

The Board of Supervisors hereby declares that this chapter is 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 a sales and use tax ordinance which complies 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 a sales and use tax ordinance which incorporates 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 Part 1.5 of Division 2 of the Revenue and Taxation Code;

(C) To adopt a sales and use tax ordinance which imposes a one and one-fourth percent 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 practicable 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 a sales and use tax ordinance 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 Revenue and Taxation Code, 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 chapter.

(prior code § 7.10.110; Ord. 487, 1956; Ord. 1692, 1972)

Any person subject to a sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter 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 subdivisions (1) to (8) inclusive, of subsection (h) of Section 7202 of the California Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that code.

(prior code § 7.10.120; Ord. 487, 1956; Ord. 730, 1961; Ord. 1692, 1972; Ord. 1940, 1973; Ord. 3488 §§ 3, 6, 1983; Ord. 3620 § 24, 1985; Ord. 5304 § 2, 2019)

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 County, or against any officer of the State or this County, to prevent or enjoin the collection hereunder 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.

(prior code § 7.10.130; Ord. 487, 1956)

All amendments to the California Revenue and Taxation Code enacted subsequent to the effective date of the ordinance codified in this section which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part hereof.

(prior code § 7.10.140; Ord. 487, 1956; Ord. 5304 § 2, 2019)

Repealed by Ord. 5304.

(prior code § 7.10.150; Ord. 1940, 1973)

The provisions contained in this chapter may, by a subsequent ordinance, be made inoperative not less than 60 days but not earlier than the first day of the calendar quarter, following an increase by any city within this County of the rate of its sales and use tax above the rate in effect at the time the ordinance codified in this section was enacted.

(prior code § 7.10.160; Ord. 487, 1956)

This chapter 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 Article 11 (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 of the California Government Code.

(prior code § 7.10.170; Ord. 1692, 1972; Ord. 5304 § 2, 2019)