Simi Valley Municipal Code Art. 2 Sales and Use Taxes

* Sections 3-5.201 through 3-5.216, codified from Ordinance No. 11, as amended by Ordinance No. 171, amended in their entirety by Ordinance No. 559, effective December 12, 1983.

This article shall be known as the "Uniform Local Sales and Use Tax Law of the City of Simi Valley".

(§ 1, Ord. 559, eff. December 12, 1983)

The rate of the sales tax and use tax imposed by this article shall be nine hundred sixty-seven one-thousandths of one (.967%) percent.

(§ 1, Ord. 559, eff. December 12, 1983)

The provisions of this article shall be operative on December 12, 1983.

(§ 1, Ord. 559, eff. December 12, 1983)

The Council hereby declares that the provisions of this article are adopted to achieve the following, among other, purposes and directs that the provisions of this article be interpreted in order to accomplish those purposes:

(a) To adopt a sales and use tax law which complies with the requirements and limitations set forth in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State;

(b) To adopt a sales and use tax law 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 set forth in Part 1.5 of Division 2 of said Code;

(c) To adopt a sales and use tax law which imposes a 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 State sales and use taxes; and

(d) To adopt a sales and use tax law 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 said 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 this article.

(§ 1, Ord. 559, eff. December 12, 1983)

Prior to the operative date of this article, the City shall contract with the State Board of Equalization to perform all the functions incident to the administration and operation of the sales and use tax law; provided, however, if the City shall not have contracted with the State Board of Equalization prior to such operative date, the City shall nevertheless so contract, and, in such a case, the operative date shall be the first day of the first calendar quarter following the execution of such contract rather than the first day of the first calendar quarter following the adoption of this article.

(§ 1, Ord. 559, eff. December 12, 1983)

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the City, at the rate set forth in Section 3-5.202 of this article, on the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City on and after the operative date of this article.

(§ 1, Ord. 559, eff. December 12, 1983)

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. 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 State Board of Equalization.

(§ 1, Ord. 559, eff. December 12, 1983)

An excise tax is hereby imposed on the storage, use, or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this article for storage, use, or other consumption in the City, at the rate set forth in Section 3.5.202 of this article, 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.

(§ 1, Ord. 559, eff. December 12, 1983)

Except as otherwise provided in this article, and except insofar as they are inconsistent with the provisions of Part 1 .5 of Division 2 of the Revenue and Taxation Code of the State, all of the provisions of Part 1 of Division 2 of said Code are hereby adopted and made a part of this article as though fully set forth in this article.

(§ 1, Ord. 559, eff. December 12,1983)

In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code of the State, wherever the State is named or referred to as the taxing agency, the name of the City shall be substituted therefor. Such substitution, however, shall not be made when the word "State" is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury, or the Constitution of the State. Such substitution shall not be made 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 the provisions of this article. Such substitution shall not be 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 such tax with respect to certain sales, storage, use, or other consumption of tangible personal property which would not otherwise be exempt from such tax while such sales, storage, use, or other consumption remains subject to tax by the State under the provisions of Part 1 of Division 2 of said Code, or to impose such tax with respect to certain sales, storage, use, or other consumption of tangible personal property which would not be subject to tax by the State under the said provisions of said Code. Such substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828 of said Code. Such substitution shall not be made for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 of said Code or in the definition of that phrase in said Section 6203.

(§ 1, Ord. 559, eff. December 12, 1983)

If a seller's permit has been issued to a retailer pursuant to Section 6067 of the Revenue and Taxation Code of the State, an additional seller's permit shall not be required by this article.

(§ 1, Ord. 559, eff. December 12, 1983)

(a) The amount subject to tax shall not include any sales or use tax imposed by the State upon a retailer or consumer.

(b) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code of the State by any city and county, county, or city in the State, shall be exempt from the tax due under this article.

(c) There shall be exempted from the computation of the amount of the sales tax 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 the State, the United States, or any foreign government.

(d) In addition to the exemptions provided in Sections 6366 and 6366.1 of said 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 certificate of public convenience and necessity issued pursuant to the laws of the State, the United States, or any foreign government shall be exempted from the use tax.

(§ 1, Ord. 559, eff. December 12, 1983)

(a) The amount subject to tax shall not include any sales or use tax imposed by the State upon a retailer or consumer.

(b) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the State by any city and county, county, or city in the State, shall be exempt from the tax due under this article.

(c) There shall be exempted from the computation of the amount of sales tax 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.

(d) 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 of such vessels for commercial purposes shall be exempted from the use tax.

(e) There shall be exempted from the computation of the amount of sales tax 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 the State, the United States, or any foreign government.

(f) In addition to the exemptions set forth in Sections 6366 and 6366.1 of said Code, the storage, use, or other consumption of tangible personal property purchased by operators of aircraft 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 the State, the United States, or any foreign government shall be exempted from the use tax.

(§ 1, Ord. 559, eff. December 12, 1983)

The provisions of Section 3-5.212 of this article shall be operative on January 1, 1984.

(§ 1, Ord. 559, eff. December 12, 1983)

The provisions of Section 3-5.213 of this article shall he operative on the operative date of any act of the Legislature of the State which amends Section 7202 of the Revenue and Taxation Code of the State or which repeals and reenacts said Section 7202 to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subsections (7) and (8) of subsection (i) of said Section 7202 as said subsections read on October 1, 1983.

(§ 1, Ord. 559, eff. December 12, 1983)

All subsequent amendments to the Revenue and Taxation Code of the State, which amendments relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of said Code, shall automatically become a part of this article.

(§ 1, Ord. 559, eff. December 12, 1983)

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 the City, or against any officer of the State or the City, to prevent or enjoin the collection of any tax or any amount of tax required to be collected under this article or Part 1.5 of Division 2 of the Revenue and Taxation Code of the State.

(§ 1, Ord. 559, eff. December 12, 1983)

Any person violating any provision of this article shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable by a fine of not more than Five Hundred and no/100ths ($500.00) Dollars, or by imprisonment for a period of not more than six (6) months, or by both such fine and imprisonment.

(§ 1, Ord. 559, eff. December 12, 1983)