Sec. 12-5. - Use tax generally.

(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 July 1, 1956, for storage, use or other consumption in the county at the rate of one per cent of the sales price of the property to and including June 30, 1972 and at a rate of one and one-quarter per cent thereafter. 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)

(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 such code, as amended and in force and effect on July 1, 1956, 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 I of division 2 of the Revenue and Taxation Code the state is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of this 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 when the result of the substitution would require action to be taken by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this article; 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 I of division 2 of the Revenue and Taxation Code, or to impose this tax with respect to certain storage, use of other consumption of tangible personal property which would not be subject to tax by the state under the provisions of that code; and in addition, the name of the county shall not be substituted for that of the state in section 6701, 6702 (except in the last sentence thereof), 671 1, 6715, 6737, 6797 and 6828 of the Revenue

and Taxation Code as adopted by this section 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.

(ii)

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 any other county in this state.

(iii)

Provided, however, that the storage or use of tangible personal property in the transportation or transmission of persons, property of 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 of California shall be exempt from eighty per cent (80%) of the tax due under this section.

(3.5)

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

(i)

The amount of any sales or use tax imposed by the State of California 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 by any city and county, county, or city in this state, shall be exempt from the tax due under this article.

(iii)

Provided, however, that the storage, use, or other consumption of tangible personal property purchased by operators of water borne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property in such vessels for commercial purposes is exempted from eighty percent (80%) of the tax.

(iv)

And provided that 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 certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempt from 80 percent of the tax.

(Ord. No. 1684 § 3; Ord. No. 1518 § 3; Ord. No. 712 §§ 5, 6; Ord. no. 438 § 5.) 4 [4]

Editor's Note: ibid.