Siskiyou County Municipal Code Ch. 2 Sales and Use Tax

This chapter shall be known as and may be cited as ""The Siskiyou County Uniform Local Sales and Use Tax Law"".

(§ 1, Ord. 359)

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

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

(c) To adopt a sales and use tax law which imposes a one and one-fourth (1¼%) 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; 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 the said 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.

(§ 2, Ord. 359, as amended by § 1, Ord. 376, eff. January 1, 1962, and § 1, Ord. 564, eff. July 1, 1972)

This chapter shall become operative on the first day of the first calendar quarter following a time when all of the following conditions exist:

(a) That the uniform sales and use tax ordinances of the general law cities within the County substantially conform to the provisions of subdivisions (1) through (7) of subsection (h) of Section 7202 of the Revenue and Taxation Code of the State and other applicable provisions of Part 1.5 of Division 2 of said Code, and that cities having adopted such uniform sales and use tax ordinances have each entered into a contract with the State Board of Equalization to perform all the functions incident to the administration and operation of such sales and use tax ordinances, which contract provides in principle that such cities shall pay the costs of the administration thereof; and

(b) That the County shall have contracted with the State Board of Equalization to perform all the functions incident to the administration and operation of the uniform sales and use tax law of the County adopted by this chapter, which contract shall provide in principle that the County will pay all the costs of the administration thereof except costs in connection with all sales and use taxes for which any retailer or use shall be entitled to credit pursuant to the provisions of Section 8-2.06 of this chapter for the amount of sales or use taxes due any city in which such place of business is located, the costs of administration of which shall be borne by such city as provided in subsection (a) of this section.

(§ 3, Ord. 359, as amended by § 1, Ord. 368, eff. May 25, 1961, § 2 Ord. 376, eff. January 1, 1962, § 1, Ord. 396, eff. April 1, 1964, § 1, Ord. 403, eff. April 1, 1965, and § I, Ord. 466, eff. June 27, 1968)

(a) (1)

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the County at the rate of one percent of the gross receipts of the retailers from the sale of all tangible personal property sold at retail in the County on or after the operative date of this chapter, to and including June 30, 1972, and at the rate of one and one-fourth (1¼%) percent thereafter

(2) For the purposes of this chapter, 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 cater 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 the rules and regulations prescribed and adopted by the State Board of Equalization.

(b) (1)

Except as hereinafter provided, 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, as amended and in force and effect on the operative date of this chapter, applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein.

(2) Wherever, and to the extent that, in Part I of Division 2 of the Revenue and Taxation Code the State is named or referred to as the taxing agency, the County shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the County 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 County be substituted for that of the State in any section where the result of that substitution would require action to be taken by or against the County, 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 chapter; 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 where the result of the substitution would be to provide an exemption 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 County 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.

(3) If a seller's permit has been issued to a retailer under the provisions of Section 6067 of the Revenue and Taxation Code of the State, an additional seller's permit shall not be required by reason of this section.

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

(i) The amount of any sales or use tax imposed by the State upon a retailer or consumer; and

(ii) Eighty (80%) percent of the gross receipts from sales of property to 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 County.

(4.5)

(Operative January 1, 1984) There shall be excluded from the gross receipts by which the tax is measured:

(i) The amount of any sales or use tax imposed by the State upon a retailer or consumer; and

(ii) Eighty (80%) percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county 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.

(4.5)

(Operative on the operative date of any act of the Legislature of the State which amends or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in said sections as they read on October 1, 1983) There shall be excluded from the gross receipts by which the tax is measured:

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

(ii) Eighty (80%) percent of the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes; and

(iii) Eighty (80%) percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common caters of persons or property under the authority of the laws of the State, the United States, or any foreign government.

(§ 4, Ord. 359, as amended by § 1, Ord. 362, §§ 3, 4, and 5, Ord. 376, eff. January 1, 1962, §§ 2, 3, and 4, Ord. 564, eff. July 1, 1972, § 1, Ord. 608, eff. October 26, 1973, operative January 1, 1974, reenacted by § I, Ord. 628, eff. September 14, 1974, and §§ 1 and 4, Ord. 67, eff. December 13, 1983)

(a) An excise tax is hereby imposed on the storage, use, or other consumption in the County of tangible personal property purchased from any retailer on or after the operative date of this chapter for storage, use, or other consumption in the County at the rate of one percent of the sales price of the property to and including June 30, 1972, and at the rate of one and one-fourth (1 1/4%) percent thereafter. The sales price 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.

(b) (1)

Except as hereinafter provided, 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, as amended and in force and effect on the operative date of this chapter, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth herein.

(2) Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the State is named or referred to as the taxing agency, the County shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the County 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 County be substituted for that of the State in any section where the result of that substitution would require action to be taken by or against the County, 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 chapter; 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 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; 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 said provisions of that Code; and, in addition, the name of the County 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 County 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.

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

(i) The amount of any sales or use tax imposed by the State upon a retailer or consumer; and

(ii) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales 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; and

(iii) Provided, however, 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 Public Utilities Commission of the State shall be exempt from eighty (80%) percent of the tax due under the provisions of this section.

(3.5)

(Operative January 1, 1984) There shall be exempt from the tax due under this section:

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

(ii) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have 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 of the State by any city and county, county, or city in the State shall be exempt from the tax due under the provisions of this chapter; and

(iii) In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State, 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 exempt from eighty (80%) percent of the tax.

(3.5)

(Operative on the operative date of any act of the Legislature of the State which amends or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in said sections as they read on October 1, 1983) There shall be exempt from the tax due under this section:

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

(ii) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have 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 of the State by any city and county, county, or city in the State shall be exempt from the tax due under the provisions of this chapter;

(iii) Provided, however, 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 shall be exempted from eighty (80%) percent of the tax; and

(iv) In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State, 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 exempt from eighty (80%) percent of the tax.

(§ 5, Ord. 359, as amended by §§ 2 and 3, Ord. 362, §§ 6 and 7, Ord. 376, eff. January 1, 1962, §§ 5 and 6, Ord. 564, eff. July 1, 1972, § 2, Ord. 608, eff. October 26, 1973, operative January 1, 1974, reenacted by § II, Ord. 628, eff. September 14, 1974, and §§ 2 and 5 Ord. 67 eff. December 13, 1983)

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 the County provided the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subsections 1 through 8 of subsection (h) of Section 7202 of said Revenue and Taxation Code and other applicable provisions of Part 1.5 of Division 2 of said Code.

(§ 6, Ord. 359, as amended by § 8, Ord. 376, eff. January 1, 1962, and § 3, Ord. 67, eff. December 13, 1983)

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 the County provided the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subsections (1) through (10) of subsection (i) of Section 7202 of said Revenue and Taxation Code and other applicable provisions of Part 1.5 of Division 2 of said Code.

(§ 6, Ord. 67, eff. December 13, 1983)

Any person subject to sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of such taxes due the amount of sales and use tax due any city in the county provided the city sales and use tax is levied pursuant to an ordinance including provisions substantially conforming to the provisions of subsections (1) through (10) of subsection (i) of Section 7202 of said Revenue and Taxation Code and other applicable provisions of Part 1.5 of Division 2 of said Code.

(§ 3, Ord. 608, eff. October 26, 1973, operative January 1, 1974, reenacted by § III, Ord. 628, eff. September 14, 1974)

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

(§ 7, Ord. 359)

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

(§ 8, Ord. 359)

(a) The provisions of subsection (4.5) of subsection (b) of Section 8-2.04, subsection (3.5) of subsection (b) of Section 8-2.05, and Section 8-2.06.5 of this chapter 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 ratio is identical to the ratio which is required for local assessments by the provisions of Section 401 of the Revenue and Taxation Code of the State, at which time the provisions of subsection (4) of subsection (b) of Section 8-2.04, subsection (3) of subsection (b) of Section 8-2.05, and Section 8-2.06 of this chapter shall become inoperative.

(b) In the event the provisions of subsection (4.5) of subsection (b) of Section 8-2.04, subsection (3.5) of subsection (b) of Section 8-2.05, and Section 8-2.06.5 of this chapter become operative, and the State Board of Equalization subsequently adopts an assessment ratio for State-assessed property, which ratio is higher than the ratio which is required for local assessments by the provisions of said Section 401 of the Revenue and Taxation Code, the provisions of subsection (4) of subsection (b) of Section 8-2.04, subsection (3) of subsection (b) of Section 8-2.05, and Section 8-2.06 of this chapter shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time the provisions of subsection (4.5) of subsection (b) of Section 8-2.04, subsection (3.5) of subsection (b) of Section 8-2.05, and Section 8-2.06.5 of this chapter shall be inoperative until the first day of the month following the month in which said Board again adopts an assessment ratio for State-assessed property, which ratio is identical to the ratio required for local assessments by the provisions of said Section 401 of the Revenue and Taxation Code, at which time the provisions of subsection (4.5) of subsection (b) of Section 8-2.04, subsection (3.5) of subsection (b) of Section 8-2.05, and Section 8-2.06.5 of this chapter shall again become operative and the provisions of subsection (4) of subsection (b) of Section 8-2.04, subsection (3) of subsection (b) of Section 8-2.05, and Section 8-2.06 shall become inoperative.

(§ 4, Ord. 608, eff. October 26, 1973, operative January 1, 1974; reenacted by § IV, Ord. 628, eff. September 14, 1974)

(a) The provisions of this chapter shall become inoperative on the first day of the first calendar quarter which commences at least sixty (60) days following the date upon which the uniform sales and use tax of any general law city within the County exceeds the rates set forth in subsection (a) of Section 8-2.03 of this chapter

(b) The provisions of this chapter may be made inoperative not less than sixty (60) days, but not earlier than the first day of the calendar quarter, following the lack of compliance by the County with the provisions of Article II (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code of the State.

(§ 9, Ord. 359, as amended by § 7, Ord. 564, eff. July 1, 1972)

Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the State Board of Equalization, or who renders a false or fraudulent return, and any person required to make, render, sign, or verify any report who makes any false or fraudulent return with the intent to defeat or evade the determination of the amount due required by law to be made shall be guilty of a misdemeanor.

(§ 10, Ord. 359)