Chapter 3.12 — SALES AND USE TAX

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

• A. To adopt a sales and use tax chapter that complies with the requirements and limitations contained in Revenue and Taxation Code Sections 7200 and following ("the Uniform Sales and Use Tax Law").

• B. To adopt a sales and use tax chapter that incorporates provisions identical to those of Revenue and Taxation Code Sections 6001 and following ("the Sales and Use Tax Law") insofar as those provisions are not inconsistent with the requirements and limitations contained in the Uniform Sales and Use Tax Law.

• C. To adopt a sales and use tax chapter that imposes a tax and provides a measure of tax 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 State sales and use taxes.

• D. To adopt a sales and use tax chapter that can be administered in a manner that will, to the degree possible consistent with the provisions of the Uniform Sales and Use Tax Law, minimize the cost of collecting Town 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. 3, 1965; Ord. 269-99)

Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of the Uniform Sales and Use Tax Law, all of the provisions of Part 1 of Division 2, of the Revenue and Taxation Code ("the Sales and Use Tax Law," Sections 6001 and following) are adopted and made a part of this chapter as though fully set forth in this code. (Ord. 3, 1965; Ord. 269-99)

• A. In adopting the provisions of the Sales and Use Tax Law, wherever the State is named or referred to as the taxing agency, the name of this Town shall be substituted in its place.

• B. The substitution, however, shall not be made in the following instances:

  1. 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 of California.

  2. When the result of that substitution would require action to be taken by or against the Town or any agency the Town rather than by or against the State Board of

Equalization, in performing the functions incident to the administration or operation of this chapter.

3. 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 remain subject to tax by the State under the provisions of the Sales and Use Tax Law, 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 that code; the substitution shall not be made in Revenue and Taxation Code Sections 6701, 6702 (except in the last sentence of that section), 6711, 6715, 6737, 6797 or 6828;

4. In the phrase "retailer engaged in business in this State" in Revenue and Taxation Code Section 6203.

• (Ord. 3, 1965; Ord. 269-99)

The Town shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this Chapter.

(Ord. 3, 1965; Ord. 269-99)

The rate of sales tax and use tax imposed by this Chapter is .95 of one percent. Commencing July 1, 2000, the rate shall be one percent.

(Ord. 3, 1965; Ord. 219 1990; Ord. 296-99; Ord. 298-00)

For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the Town at the rate stated in Section 3.12.050 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this Town on and after the operative date. (Ord. 3, 1965; Ord. 269-99)

• A. 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 the retailer's agent to an out-of-state destination or to a common carrier for delivery to an outof-state destination.

• B. 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.

• C. 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 of business 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.

• (Ord. 3, 1965; Ord. 269-99)

An excise tax is imposed on the storage, use or other consumption in this Town of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this Town at the rate stated in Section 3.12.050 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. 3, 1965; Ord. 269-99)

If a seller's permit has been issued to a retailer under Revenue and Taxation Code Section 6067, this chapter shall not require an additional seller's permit. (Ord. 3 1965; Ord. 85, 1974; Ord. 269-99)

The following shall be excluded from the measure of the 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 State law by any city and county, county, or city, in this State.

• C. The gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the Town and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.

• D. 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.

• E. The gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the Town 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.

• F. In addition to the exemptions provided in Revenue and Taxation Code Sections 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.

• (Ord. 3, 1965; Ord. 188, 1987; Ord. 269-99)

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 under this chapter, or the Uniform Sales and Use Tax Law of any tax or any amount of tax required to be collected. (Ord. 3, 1965; Ord. 269-99)

Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor.

(Ord. 3, 1965; Ord. 269-99)