Tulare Municipal Code Ch. 5.08 Uniform Local Sales and Use Tax

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

(1995 Code, § 5.08.010)

The rate of sales tax and use tax imposed by the chapter shall be 0.95%.

(1995 Code, § 5.08.020)

This chapter shall be operative on January 1, 1974.

(1995 Code, § 5.08.030)

The City 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 ordinance which complies with the requirements and limitations contained in Cal. Revenue and Taxation Code Part 1.5 of Division 2;

(B) To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Cal. Revenue and Taxation Code Part 1.5 of Division 2;

(C) To adopt a sales and use tax ordinance which imposes a tax and provides a measure therfor that can be administered and collected by the state’s Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from the existing statutory and administrative procedures followed by the state’s Board of Equalization in administering and collecting the California State Sales and Use Taxes; and

(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 Cal. Revenue and Taxation Code Part 1.5 of Division 2, 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.

(1995 Code, § 5.08.040)

Prior to the operative date, this city shall contract with the state’s Board of Equalization to perform all functions incident to the administration and operation of the Sales and Use Tax Ordinance; provided, that if the city shall not have contracted with the state’s Board of Equalization prior to the operative date, 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 that the first day of the first calendar quarter following the adoption of this chapter.

(1995 Code, § 5.08.050)

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the city at the rate stated in § 5.08.020 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date.

(1995 Code, § 5.08.060)

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 the sales shall include delivery charges, when the charges are subject to the state’s 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 rule and regulations to be prescribed and adopted by the state’s Board of Equalization.

(1995 Code, § 5.08.070)

An exercise tax is hereby imposed in the storage, use or other consumption in this city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in the city at the rate stated in § 5.08.020 of the sales price of the property. The sales price shall include delivery charge when the charges are subject to state’s Sales or Use Tax regardless of the place to which delivery is made.

(1995 Code, § 5.08.080)

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

(Prior Code, § 5.08.090)

In adopting the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2, wherever the State of California is named of referred to as the taxing agency, the name of this 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’s Board of Control, the state’s Board of Equalization, the State Treasury or the Constitution of the State of California; 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’s Board of Equalization, in performing the functions incident to the administrative 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 of California, where the result of the substitution would be be to provide an exemption from this tax with respect to certain sales, storage, use of other consumption of tangible personal property which would not otherwise be exempt from this tax while the sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2, 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 Cal. Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828; and the substitution shall not be made for the word “state” in the phrase “retailer engaged in business in this state” in Cal. Revenue and Taxation Code § 6203 or in the definition of the phrase in Cal. Revenue and Taxation Code § 6203.

(1995 Code, § 5.08.100)

If a seller’s permit has been issued to a retailer under Cal. Revenue and Taxation Code § 6067, an additional seller’s permit shall not be required by this chapter.

(1995 Code, § 5.08.110)

There shall be excluded from the measure of tax:

(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 the 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 Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county or city in this state;

(C) The gross receipts from sales to, and the storage, use or other consumption of property purchased by, operators of common carriers and waterborne vessels to be used or consumed in the operation of the common carriers or waterborne vessels, principally outside this city; and

(D) 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.

(1995 Code, § 5.08.120)

(A) Aircraft.

(1) The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.

(2) 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 Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county or city, in this state shall be exempt from the tax due under this chapter.

(3) 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 the state, the United States or any foreign government.

(4) In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and use 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 for the use tax.

(B) Waterborne vessels.

(1) The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.

(2) 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 Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county or city, in this state shall be exempt from the tax due under this chapter.

(3) 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 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.

(4) The storage, use or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by the operators directly and exclusively in the carriage of persons or property of the vessels for commercial purposes is exempted from the use tax.

(5) There are exempted form 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 the aircraft as common carriers of persons or property under the authority of the laws of this state, the United States or any foreign government.

(6) In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by the operators directly and exclusively in the use of the aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issue pursuant to the laws of this state, the United States or any foreign government is exempt from the use tax.

(1995 Code, § 5.08.130)

Editor’s note:

Section 5.08.130(A)(4) shall be operative January 1, 1984.

Section 5.08.130 shall be operative on the operative date of any act of Legislature of the State of California which amends Cal. Revenue and Taxation Code § 7202 or which repeals and reenacts Cal. Revenue and Taxation Code § 7202 to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as the existing in subdivisions (i)(7) and (i)(8) § 7202 of those subdivisions read on October 1, 1983.

(A) Section 5.08.130 of this chapter shall become operative on January 1 of the year following the year in which the state’s Board of Equalization adopts an assessment ratio for state assessed property which is identical to the ratio which is required for local assessments by Cal. Revenue and Taxation Code § 401, at which time § 5.08.120 of this chapter shall became inoperative.

(B) In the event that § 5.08.130 of this chapter becomes operative and the state’s Board of Equalization subsequently adopts an assessment ratio for the state-assessed property which is higher than the ratio which is required for local assessments by Cal. Revenue and Taxation Code § 401, § 5.08.120 of this chapter shall become operative on the first day of the month next following the month in which the higher ratio is adopted, at which time § 5.08.130 of this chapter shall be inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by Cal. Revenue and Taxation Code § 401, at which time § 5.08.130 shall again become operative and § 5.08.120 shall become inoperative.

(1995 Code, § 5.08.140)

All subsequent amendments of the Revenue and Taxation Code which relate to the Sales and Use Tax and which are not inconsistent with Cal. Revenue and Taxation Code Part 1.5 of Division 2 shall automatically become a part of this chapter.

(1995 Code, § 5.08.150)

No injuction or writ of mandate or other legal or equitable process shall issue in any suit, action on 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 Cal. Revenue and Taxation Code Part 1.5 of Division 2, of any tax or any amount of tax required to be collected.

(1995 Code, § 5.08.160)

On the operative date of Ord. 1095, of the City of Tulare, the date being January 1, 1974, the provisions of Ord. 540, shall be suspended and shall not again be of any force or effect until and unless for any reason the state’s Board of Equalization ceases to perform the functions incident to the administration and operation of the Sales and Use Tax imposed by Ord. 1095. Provided, however, that if for any reason it is determined that the City of Tulare is without power to adopt Ord. 1095, or that the state’s Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by Ord. 540 shall not be deemed to have been suspended, but shall not be deemed to have been in full force and effect at the rate of 1% continuously from and after April 1, 1956. Upon the ceasing of the state’s Board of Equalization to perform the functions incident to the administration and operation of the taxed imposed by Ord. 540, shall again be in full force and effect at the rate of 1%. Nothing in this chapter shall be construed as relieving any person of the obligation to pay the City of Tulare any of the sales and use taxes accrued and owing by the reason of the provisions of Ord. 540 in force and effect prior to and including March 31, 1956.

(1995 Code, § 5.08.170)