Woodside Municipal Code § 35.47 Exclusions and exemptions

This subchapter shall be known as the "Uniform Local Sales and Use Tax Law of the Town of Woodside."

(1975 Code, § 3-4.401) (Ord. 1973-249, effective - -73)

The rate of the sales tax and use tax imposed by the provisions of this subchapter shall be 0.95 percent.

(1975 Code, § 3-4.402) (Ord. 1973-249, effective - -73)

The Council hereby declares that the provisions of this subchapter are adopted to achieve the following, among other, purposes and directs that the provisions of this subchapter be interpreted in order to accomplish those purposes:

(A) To adopt a sales and use tax law which complies with the requirements and limitations set forth in Cal. Rev. & Tax. §§ 7200;

(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 set forth in Cal. Rev. & Tax. Code, Division 2, Part 1.5;

(C) To adopt a sales and use tax law which imposes a 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 sales and use taxes of the state; 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 Cal. Rev. & Tax. Code, Division 2, Part 1.5, 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 subchapter.

(1975 Code, § 3-4.404) (Ord. 1973-249, effective - -73)

(A) For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the Town, at the rate set forth in Section 35.41 of this subchapter, of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the Town on and after the operative date of this subchapter.

(1975 Code, § 3-4.406)

(B) For the purposes of this subchapter, 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/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 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 State Board of Equalization.

(1975 Code, § 3-4.407) (Ord. 1973-249, effective - -73)

An excise tax is hereby imposed on the storage, use, or other consumption in the Town of tangible personal property purchased from any retailer on and after the operative date of this subchapter for storage, use, or other consumption in the Town at the rate set forth in Section 35.41 of this subchapter 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.

(1975 Code, § 3-4.408) (Ord. 1973-249, effective - -73)

(A) Except as otherwise provided in this subchapter, and except insofar as they are inconsistent with the provisions of Cal. Rev. & Tax. Code, Division 2, Part 1.5, all of the provisions of Cal. Rev. & Tax. Code, Division 2, Part 1 are hereby adopted and made a part of this subchapter as though fully set forth in this subchapter.

(1975 Code, § 3-4.409)

(B) In adopting the provisions of Cal. Rev. & Tax. Code, Division 2, Part 1, wherever the state is named or referred to as the taxing agency, the name of the Town shall be substituted therefor. Such 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. Such substitution shall not be made when the result of that substitution would require action to be taken by or against the Town, 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 the provisions of this subchapter. Such 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 Cal. Rev. & Tax. Code Division 2, Part 1, 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 provisions of the Cal. Rev. & Tax. Code. Such substitution shall not be made in Cal. Rev. & Tax. Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828. Such substitution shall not be made for the word "State" in the phrase "retailer engaged in business in this State" in Cal. Rev. & Tax. Code § 6203 or in the definition of that phrase in said § 6203.

(1975 Code, § 3-4.410)

(C) All subsequent amendments of the Revenue and Taxation Code of the State, which amendments relate to the sales and use tax and which are not inconsistent with the provisions of Cal. Rev. & Tax. Code, Division 2, Part 1.5, shall automatically become a part of this subchapter.

(1975 Code, § 3-4.415) (Ord. 1973-249, effective - -73)

If a seller's permit has been issued to a retailer pursuant to the provisions of Cal. Rev. & Tax. Code § 6067, an additional seller's permit shall not be required by the provisions of this subchapter.

(1975 Code, § 3-4.411) (Ord. 1973-249, effective - -73)

There shall be excluded from the measure of tax:

(A) The amount of any sales or use tax imposed by the state 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 sales tax under a sales and use tax ordinance enacted in accordance with the provisions of Cal. Rev. & Tax. Code Division 2, Part 1.5 by any city and county, county or city in the 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.

(1975 Code, § 3-4.412) (Ord. 1973-249, effective - -73)

(A) Alternative.

(1) The amount subject to tax shall not include any sales or use tax imposed by the state 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. Rev. & Tax. Code, Division 2, Part 1.5, by any city and county, county or city in the state shall be exempt from the tax due under the provisions of this subchapter.

(3) There shall be exempted from the computation of the amount of 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. Rev. & Tax. 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 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 the State, the United States, or any foreign government shall be exempted from the use tax.

(1975 Code, § 3-4.413) (Ord. 1983-316, passed 12-13-83, operative 1-1-84)

(B) Alternative.

(1) The amount subject to tax shall not include any sales or use tax imposed by the state 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. Rev. & Tax. Code Division 2, Part 1.5, by any city and county, county, or city in the state shall be exempt from the tax due under the provisions of this subchapter.

(3) There shall be exempted from the computation of the amount of 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. Rev. & Tax. 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 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 the State, the United States, or any foreign government shall be exempted from the use tax.

(1975 Code, § 3-4.413) (Ord. 1973-249, effective - -73; Am. Ord. 1983-316, effective 12-13-83)

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 Town, or against any officer of the state or the Town, to prevent or enjoin the collection of any tax or any amount of tax required to be collected under this subchapter or Cal. Rev. & Tax. Code, Division 2, Part 1.5.

(1975 Code, § 3-4.416) (Ord. 1973-249, effective - -73)

Prior to the operative date of this subchapter, the Town shall contract with the State Board of Equalization to perform all the functions incident to the administration and operation of this sales and use tax law. If the Town shall not have contracted with the State Board of Equalization prior to such operative date, the Town 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 contract rather than the first day of the first calendar quarter following the adoption of this subchapter.

(1975 Code, § 3-4.405) (Ord. 1973-249, effective - -73)

The provisions of this subchapter shall be operative on January 1, 1974.

(1975 Code, § 3-4.403) (Ord. 1973-249, effective - -73)