Temple City Municipal Code Ch. 3 Business Taxes

This article shall be known as the UNIFORM LOCAL SALES AND USE TAX ORDINANCE OF THE CITY OF TEMPLE CITY. (1960 Code)

The city council of the city of Temple City hereby declares that this article is adopted to achieve the following among other purposes, and directs that the provisions thereof be interpreted in order to accomplish those 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 the 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 said Revenue And Taxation Code.

C. To adopt a sales and use tax ordinance which imposes a one percent (1%) 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 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 said Revenue And Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of recordkeeping upon persons subject to taxation under the provisions of this ordinance. (1960 Code)

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the city of Temple City on and after the operative date of this article. (1960 Code)

For the purpose 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 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, the place or places at which the retail sales are consummated shall be determined under the rules and regulations to be prescribed and adopted by the board of equalization. (1960 Code)

Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of part 1.5 of division 2 of the said code, as amended, and in force and effect on January 1, 1975, applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein. (1960 Code)

Wherever, and to the extent that, in part 1 of division 2 of the said Revenue And Taxation Code the state of California is named or referred to as the taxing agency, the city of Temple City shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the city of Temple City 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 of California; nor shall the name of the city be substituted for that of the state in any section 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 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 of California, 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 under the provisions of part 1 of division 2 of the said Revenue And Taxation Code; not 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 city shall not be substituted for that of the state in sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, 6828 of said Revenue And Taxation Code as adopted. (1960 Code)

If a seller's permit has been issued to a retailer under section 6068 of the said Revenue And Taxation Code, an additional seller's permit shall not be required by reason of this section. (1960 Code)

A. The amount subject to tax shall not include any sales or use tax imposed by the state of California 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 by any city and county, county, or city in this state shall be exempt from the tax due under this chapter.

C. There are exempted from computation of the amount of the 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 is exempted from the use tax.

E. There are 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 this state, the United States, or any foreign government.

F. 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 exempted from the use tax. (1960 Code; amd. Ord. 83-544)

Any person subject to a sales and use tax under the provisions of this chapter shall be entitled to credit against the payment of taxes due under this chapter the amount of sales and use taxes due to the Temple City community redevelopment agency pursuant to section 7202.6 of the Revenue And Taxation Code. In the event that the Temple City community redevelopment agency issues obligations secured in whole or in part by taxes levied pursuant to the provisions of section 7202.6 of the Revenue And Taxation Code, the city shall not revoke this credit in whole or in part, nor shall it reduce its sales and use tax rate, so long as such obligations are outstanding. (Ord. 93-757)

ARTICLE B. USE TAX

SECTION:

An excise tax is hereby imposed on the storage, use or other consumption in the city of Temple City of tangible personal property purchased from any retailer on or after the operative date of this article, for storage, use or other consumption in the city at the rate of one percent (1%) 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. (1960 Code, as amended)

Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of part 1.5 of division 2 of said Revenue And Taxation Code, all of the provisions of part 1 of division 2 of said code, as amended and in force and effect on January 1, 1975, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth herein. (1960 Code, as amended)

Whenever, and to the extent that, in part 1 of division 2 of the said Revenue And Taxation Code the state of California is named or referred to as the taxing agency, the city of Temple City shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the city of Temple City for the word "state" when that word issued as part of the title of 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 of California, nor shall the name of the city be substituted for that of the state in any section 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 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 of California, 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, or 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 city 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 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. (1960 Code, as amended)

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

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

B. 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 this state;

C. 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 of California;

D. The use of consumption of property purchased by operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the city. (1960 Code, as amended)

All amendments of the said Revenue And Taxation Code enacted subsequent to the effective date of this article 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 article. (1960 Code, as amended)

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 article, 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. (1960 Code, as amended)