Willits Municipal Code Ch. 3.24 Sales and Use Tax

Footnotes:

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* For statutory provisions authorizing cities to levy sales and use taxes, see Gov. Code §37101; for provisions on uniform local sales and use taxes, see Rev. and Tax. Code §7200 et seq. For violations of the provisions of this chapter, see Ch. 1.12 of this code.

The ordinance codified in this section shall be known as the "Uniform Local Sales and Use Tax Ordinance of the City of Willits."

(Ord. 67-2 §1).

The city council declares that the ordinance codified in this chapter is adopted to achieve the following, among other purposes, and directs that the provisions thereof 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 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 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 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 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 to the degree possible will be 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 recordkeeping upon persons subject to taxation under the provisions of this chapter.

(Ord. 69-2 §1; Ord. 67-2 §2).

The ordinance codified in this chapter shall become operative on July 1, 1969, and prior thereto, this 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 ordinance; provided, that if this city has not contracted with the State Board of Equalization, as set forth, prior to July 1, 1969, the ordinance codified in 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 Mendocino.

(Ord. 69-2 §2: Ord. 67-2 §3).

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 this city on and after July 1, 1969.

(Ord. 69-2 §3: Ord. 67-2 §4 (a)).

A. Except as 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 said Code, as amended and in force and effect on July 1, 1956, applicable to sale taxes are hereby adopted and made a part of this section as though fully set forth in this section.

B. Wherever, and to the extent, in Part 1 of Division 2 of the Revenue and Taxation Code, the state is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this subsection requires the substitution of the name of the city of Willits 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; 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, 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; 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 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.

C. If a seller's permits 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.

(Ord. 73-7 §1; Ord. 67-2 §4 (b) (1—3)).

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 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.

(Ord. 84-1 §1: Ord. 73-7 §2: Ord. 67-2 §4 (b) (4.5)).

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 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;

C. 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.

(Ord. 84-1 §3: Ord. 73-7 §2: Ord. 67-2 §4 (b) (4.5)).

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

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 July 1, 1969, for storage, use or 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 state sales or use tax regardless of the place to which delivery is made.

(Ord. 69-2 §4 (part): Ord. 67-2 § 5(a)).

A. Except as provided in this chapter, and except insofar as they are consistent 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 July 1, 1969, applicable to use taxes are adopted and made a part of this section as though fully set forth in this section.

B. Whenever, and to the extent that in Part 1 of Division 2 of the Revenue and Taxation Code, the state is named or referred to as the taxing agency, the name of this city shall be substituted therefor. Nothing in this subsection requires 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 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 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 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 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.

(Ord. 69-2 §4 (part); Ord. 67-2 §5(b)).

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 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.

(Ord. 84-1 §2: Ord. 73-7 §3: Ord. 67-2 §5 (b) (3.5)).

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, 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 in such vessels for commercial purposes;

D. In addition to the exemptions provided in Section 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.

(Ord. 84-1 §4: Ord. 73-7: Ord. 67-2 §5 (b) (3.5)).

Footnotes:

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

(Ord. 67-2 §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.

(Ord. 67-2 §7).

On July 1, 1969, the provisions of Ordinance No. 2, Series 1956, and Ordinance No. 6, Series 1961, shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax imposed by this chapter; provided, however, that if for any reason it is determined that the city is without power to adopt the ordinance codified in this chapter, or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinance No. 2, Series 1956, and Ordinance No. 6, Series 1961, shall not be deemed to have been suspended, but shall be deemed to be in full force and effect at the rate of one percent continuously from and after July 1, 1967. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinance No. 2, Series 1956, and Ordinance No. 6, Series 1961, shall again be in full force and effect at the rate of one percent. Nothing in this chapter shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing by reason of the provisions of Ordinance No. 2 Series 1956, and Ordinance No. 6, Series 1961, prior to and including June 30, 1967.

(Ord. 67-2 §8).