Susanville Municipal Code Ch. 3.16 Sales and Use Tax

The city council 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 these 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 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 of California 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 tax at rates stated in Sections 3.16.050 and 3.16.090 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 practical 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 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 chapter.

(Prior code § 18.4)

This chapter shall become operative on October 1, 1956, and prior thereto the city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax chapter; provided, that if the city shall not have contracted with the State Board of Equalization, as above set forth, prior to October 1, 1956, this chapter shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the city and by the state board of equalization; provided, further, that this chapter shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the county.

(Prior code § 18.5)

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Editor's note: The conditions required prior to the taking effect of this chapter by this section have been complied with and this chapter is in full force and effect.

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

(Prior code § 18.6)

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 city, or against any officer of the state or this city, to prevent or enjoin the collection under this chapter, 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 § 18.7)

For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the city at the following rates of the gross receipts of the retailer for the sale of all tangible personal property sold at retail in the city on and after the operative date of the ordinance codified in this chapter:

A. A rate of ninety-nine hundredths of one percent for the period from January 1, 1992, through June 30, 1992;

B. A rate of ninety-seven hundredths of one percent on and after July 1, 1992, through June 30, 1993;

C. A rate of ninety-five hundredths of one percent on and after July 1, 1993.

(Prior code § 18.9)

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 or her 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 board of equalization.

(Prior code § 18.10)

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 (Revenue and Taxation Code Section 7200 et seq.), all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code (Revenue and Taxation Code Section 6001 et seq.) applicable to sales taxes, are hereby adopted and made a part of this chapter as though fully set forth herein.

(Prior code § 18.11)

The following provisions of Revenue and Taxation Code Section 7202(a)(8)(B) are applicable in the city:

Provisions identical to those contained in Part 1 (commencing with Section 6001) of this division, insofar as they relate to sales and use taxes, except that the name of the city as the taxing agency shall be substituted for that of the state (but the name of the city 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) and that an additional seller's permit shall not be required if one has been or is issued to the seller under Section 6067 of this code.

(Prior code § 18.12)

An excise tax is imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on or after the operative date of the ordinance codified in this chapter, for storage, use or other consumption in the city at the following rates 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.

A. A rate of ninety-nine hundredths of one percent for the period from January 1, 1992, through June 30, 1992;

B. A rate of ninety-seven hundredths of one percent on and after July 1, 1992, through June 30, 1993;

C. A rate of ninety-five hundredths of one percent on and after July 1, 1993.

(Prior code § 18.15)

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, all of the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, as amended and in force and effect on October 1, 1956, applicable to use taxes are adopted and made a part of this section as though fully set forth herein.

(Prior code § 18.16)