Thousand Oaks Municipal Code Ch. 13 Sales and Use Taxes

This chapter shall be known as the “Uniform Local Sales and Use Tax Law” of the City.

(§ 1, Ord. 6)

The rate of sales tax and use tax imposed by this chapter shall be nine hundred sixty-seven one-thousandths (.967%) of one percent.

(§ 2, Ord. 6)

The operative date of this chapter shall be January 1, 1965.

(§ 3, Ord. 6)

The Council hereby 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 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 the said Revenue and Taxation Code;

(c) To adopt a sales and use tax law which imposes a tax and provides a measure therefor which can be administered and collected by the State Board of Equalization in a manner which 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 Revenue and Taxation Code of the State, 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.

(§ 4, Ord. 6)

Prior to January 1, 1965, 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 law; provided, however, if the City shall not have contracted with the State Board of Equalization prior to January 1, 1965, it shall nevertheless so contract, and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather than January 1, 1965.

(§ 5, Ord. 6)

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 nine hundred sixty-seven one-thousandths (.967%) of one percent of the gross receipts of the retailer from the sale of all tangible property sold at retail in the City on and after the operative date of this chapter.

(§ 6, Ord. 6)

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 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 rules and regulations to be prescribed and adopted by the State Board of Equalization.

(§ 7, Ord. 6)

An excise tax is hereby imposed on the storage, use, or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this chapter for storage, use, or other consumption in the City at the rate of nine hundred sixty-seven one-thousandths (.967%) of one percent 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.

(§ 8, Ord. 6)

Except as otherwise provided in this chapter 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, the provisions of Part 1 of Division 2 of the said Revenue and Taxation Code are hereby adopted and made a part of this chapter as though fully set forth herein.

(§ 9, Ord. 6)

In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code of the State, wherever the State is named or referred to as the taxing agency, the name of the City shall be substituted therefor. The substitution, however, shall not be made when the word “State” is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury, or the Constitution of the State; the substitution shall not be made 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 chapter; the substitution shall not be 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 sales, storage, use, or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use, or other consumption remains subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code of the State, or to impose this tax with respect to certain sales, 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; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6797, or 6828 of the said Revenue and Taxation Code; and the substitution shall not be made for the word “State” in the phrase “retailer engaged in business in this State” in Section 6203 or in the definition of that phrase in Section 6203 of said Code.

(§ 10, Ord. 6)

If a seller’s permit has been issued to a retailer pursuant to the provision of Section 6067 of the Revenue and Taxation Code of the State, an additional seller’s permit shall not be required by the provisions of this chapter.

(§ 11, Ord. 6, as amended by § 1, Ord. 411-NS, operative January 1, 1974)

(§ 12, Ord. 6; repealed by § 8, Ord. 1250-NS, eff. January 9, 1996)

(§ 2, Ord. 411-NS, operative January 1, 1974, as amended by § 1, Ord. 851-NS, eff. January 10, 1984; repealed by § 8, Ord. 1250-NS, eff. January 9, 1996)

* Editor’s note: Section 3-13.12.5 shall be operative January 1, 1984. Section 2 of Ord. 851-NS, on file in the office of the city clerk, shall repeal Section 3-13.12.5 and be operative on the operative date of any act of the legislature of the State which amends the Revenue and Taxation Code to provide an exemption from City sales and use taxes for operators of waterborne vessels.

(§ 2, Ord. 411-NS, operative January 1, 1974; repealed by § 8, Ord. 1250-NS, eff. January 9, 1996)

All subsequent amendments of the Revenue and Taxation Code of the State which 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.

(§ 13, Ord. 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 the City, or against any officer of the State or the City, 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.

(§ 14, Ord. 6)