Sonoma County Municipal Code § 12-4 Sales tax generally

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For state law as to sales and use taxes, see Rev. & Tax. C. § 6001 et seq. As to authority of county to adopt uniform sales and use taxes, see Rev. & Tax. Co. § 7201.

The board of supervisors hereby declares that this article is adopted to achieve the following, among other, purposes, and direct that the provisions hereof be interpreted in order to accomplish those purposes.

(a) To adopt 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:

(b) To adopt 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 sales and use tax ordinance which imposes a one and one-quarter percent tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adopts 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.

(d) To adopt a sales and use tax ordinance which can be administered in a manner that will, to the degree possible, be 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 provision of this article.

(Ord. Nos. 1518 § 1, 1684 § 1.)

This article shall become operative on July 1, 1956, and prior thereto this county shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this article.

(Ord. No. 438 § 3.)

(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 per cent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the county on and after July 1, 1956 to including June 30, 1972 and at a rate of one and one-quarter percent (1 ¼%) thereafter.

(2) 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. Delivery charges shall be included in the gross receipts by which the tax is measured, regardless of the place to which delivery is made, when such charges are included in the measure of the sales or use tax imposed by the State of California. In the event a retailer has no permanent place of business in the State of California 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.

(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 of California, 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 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 1 of division 2 of the Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the County of Sonoma 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, 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 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 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 gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the state wider the provisions of part I of division 2 of the 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 such 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 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) If a seller's permit has been issued to a retailer under section 6067 of the Revenue and Taxation Code, 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:

a. The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

b. Eighty per cent (80%) of the gross receipts from the sale of personal property to operators of common carriers and water borne vessels to be used or consumed in the operation of such common carriers or water borne vessels principally out of this county.

(Ord. Nos. 438 § 1, 712 § 2.3, 1518 § 2.)

(4.5)

There shall also 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 of California upon a retailer or consumer.

(ii) Eighty per cent (80%) of the gross receipts from the sale of tangible personal property to operators of water borne 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 of property in such vessels for commercial purposes.

(iii) Eighty per cent (80%) 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 this state, the United States, or any foreign government.

(Ord. No. 1684 § 1.) [3]

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Editor's note— Sections 1, 2, 3 of Ord. No. 3224 (now codified as Sections 12-4, 12-5, 12-6, respectively) will be amended by Sections 4, 5, 6 of the same ordinance on the operative date of any act of the legislature of the State of California, which amends or repeals and reenacts Sections 7202 and 7203 of the Revenue & Taxation Code to provide an exemption for operators of waterborne vessels.

(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]

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Editor's Note: ibid.

Any person subject to a sales and use tax under this article shall be entitled to credit against the payment of taxes due under this article 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 Revenue and Taxation Code, and other applicable provisions of part 1.5 of division 2 of such code.

(Ord. No. 712 § 7.) [5]

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Editor's Note: ibid.

Any person subject to a sales or use tax or required to collect a use tax under this article shall be entitled to credit against the payment of taxes due under this article 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 subdivision (1) to (10), inclusive, of subsection (i) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of part 1.5 of division 2 of that code.

(Ord. No. 1684 § 4.)

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 under this article of Part 1.5 of Division 2 of the Revenue and Taxation Code of any tax or any amount of tax required to be collected.

(Ord. No. 438 § 7.)

All amendments of the 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 Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this article.

(Ord. No. 438 § 8.)

This article may be made inoperative not less than sixty (60) days, but not earlier than the first day of the calendar quarter, following the county's lack of compliance with Article II (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code.

(Ord. No. 1684 § 6.)

Until and including September 30, 1984, this article shall become inoperative on the first day of the first calendar quarter which commences more than sixty (60) days following the date upon which any city within the county increases the rate of its sales or use tax above the rate of 0.95 per cent.

(Ord. No. 1684, § 7; Ord. No. 3328, § 1.)

Thereafter, this ordinance shall become inoperative on the first day of the first calendar quarter which commences more than sixty (60) days following the date upon which any city within the county increases the rate of its sales or use tax above the rate of 0.975 per cent.

(Ord. No. 3328, § 1.)

Any person violating any of the provisions 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 dollars ($500.00) or imprisonment for a period of not more than six (6) months in the county jail or by both such fine and imprisonment.

(Ord. No. 1684 § 8.)