Westminster Municipal Code Ch. 3.12 Sales and Use Tax

This ordinance shall be known as the "Uniform Local Sales and Use Tax Ordinance of the City of Westminster."

(Prior code § 2610)

The city council declares that this chapter is adopted to achieve the following purposes, among others, and directs that the provisions of this chapter be interpreted in order to accomplish those purposes;

A. To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sale and Use Tax Law of the state of California, insofar as these provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;

B. To adopt a sales and use tax ordinance which imposes a one percent 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 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;

C. 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 said 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;

D. To adopt a sales and use tax ordinance which can be administered in a manner that will exclude the receipts of particular sales from the measure of the sales tax imposed by this city which have been included in the measure of the sales tax imposed by any other city and county, county other than the county in which this city is located, or city in this state, and avoid imposing a use tax on the storage, use or other consumption of tangible personal property in this city when the gross receipts from the sale of, or the use of, that property has been subject to a sales or use tax by any other city and county, county other than the county in which this city is located, or city in this state, pursuant to a sales and use tax ordinance enacted under the provisions of Part 1.5 of Division 2 of said Revenue and Taxation Code.

(Prior code § 2610.1)

The ordinance codified in this chapter shall become operative on April 1, 1957, and prior thereto the city shall contract with the State 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 has contracted with the State Board of Equalization, as above set forth, prior to April 1, 1957, 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 the ordinance codified in this chapter shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the county of Orange.

(Prior code § 2610.2)

A.

1. For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the city at the rate of one percent of the gross receipts of the retailer from 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.

2. 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. The gross receipts for 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.

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, all of the provisions of Part 1 of Division 2 of said code, as amended and in force and effect on April 1, 1957 and applicable to sales taxes, are 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 of the state of California is named or referred to as the taxing agency, the city of Westminster shall be substituted therefor. Nothing in this paragraph shall be deemed to require the substitution of the name of the city of Westminster 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 chapter; 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 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 the provisions of the Revenue and Taxation 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, and 6828 of the Revenue and Taxation Code, as adopted.

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. The gross receipts from the sales 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.

(Prior code § 2610.3; Ord. 1864, § 6, 1978; Ord. 1987 §§ 1, 3, 5, 1983)

A. 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 this ordinance, for storage, use of other consumption in the City at the rate of one percent of the sales price of the property. The sales price shall include delivery charges when such charges are subject to the 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 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 April 1, 1957, applicable to use taxes, are 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 and State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. Nothing in this paragraph shall be deemed to require the substitution of the name of this 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 chapter; and neither shall the substitution be deemed to have been made in, including, but not necessarily limited to, those 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 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 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 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.

3. 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. 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.

d. The use or consumption of property purchased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City.

(Prior code § 2610.4; Ord. 1983 § 4, 1983; Ord. 1987 §§ 2, 4, 5, 6, 1983)

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of the ordinance codified in this chapter 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 chapter.

(Prior code § 2610.5)

No injunction or writ of mandate or other legal or equitable process shall issue in any suit or action proceeding in any court against the state of 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 any tax or any amount of tax required to be collected.

(Prior code § 2610.6)

Any person violating any provision of this chapter shall be punished in accordance with Section 1.12.010, unless other fines are provided for in this chapter.

(Ord. 2362 § 7, 2003)