Yuba County Municipal Code Ch. 5.05 Uniform County Sales and Use Tax

Footnotes:

--- (1) ---

State Law reference— Local sales and use taxes, Revenue and Taxation Code § 7200 et seq.

This Chapter shall be known as the Yuba County Uniform Local Sales and Use Tax Ordinance.

(Prior Code, § 5.05.010; Ord. No. 206)

The Board of Supervisors of the County of Yuba hereby declares that this Chapter is adopted to achieve the following, among other, purposes, and direct that the provisions hereof be interpreted in order to accomplish those purposes:

(1) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in the Bradley-Burns Uniform Local Sales and Use Tax Law (Revenue and Taxation Code § 7200 et seq.);

(2) To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax Law (Revenue and Taxation Code § 6001 et seq.) insofar as those provisions are not inconsistent with the requirements and limitations contained in the Bradley-Burns Uniform Local Sales and Use Tax Law (Revenue and Taxation Code § 7200 et seq.);

(3) 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 California State Sales and Use Taxes;

(4) To adopt a sales and use tax ordinance which can be administered in a manner that will, to a degree possible consistent with the provisions of the Bradley-Burns Uniform Local Sales and Use Tax Law (Revenue and Taxation Code § 7200 et seq.), minimize the cost of collecting County Sales and Use Taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provision of this Chapter.

(Prior Code, § 5.05.020; Ord. No. 206; Ord. No. 245; Ord. No. 535)

This Chapter shall become operative on October 1, 1957, and prior to said operative date this County shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this Chapter.

(Prior Code, § 5.05.030; Ord. No. 206; Ord. No. 209)

(a) (1)

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers of the County 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 County of Yuba.

(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 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's Sales and Use Tax, regardless of the place to which delivery is made. In the event the 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 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 the Bradley-Burns Uniform Local Sales and Use Tax Law (Revenue and Taxation Code § 7200 et seq.), all of the provisions of the Sales and Use Tax Law (Revenue and Taxation Code § 6001 et seq.), applicable to sale taxes are hereby adopted and made upon this Section as though fully set forth herein.

(2) Whenever, and to the extent that, Sales and Use Tax Law (Revenue and Taxation Code § 6001 et seq.) the State of California is named or referred to as the taxing agency, the County of Yuba shall be substituted therefor. Nothing in this Subsection shall be deemed to require the substitution of the name of the County of Yuba for the word "State" when that word is used as part of the title of State Controller, State Treasurer, State Board of Control, 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 County 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 County 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 the Bradley-Burns Uniform Local Sales and Use Tax Law (Revenue and Taxation Code § 7200 et seq.); nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the State under the said provisions of that Code; and, in addition, the name of the County shall not be substituted for that of the State in Revenue and Taxation Code §§ 6701, 6702, except in the last sentence thereof, 6711, 6715, 6737, 6797 and 6828.

(3) If a sellers permit has been issued to a retailer under Revenue and Taxation Code § 6067, an additional sellers 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. Eighty percent of the gross receipts from the sale of property to operators of common carriers and water borne vessels to be used or consumed in the operation of such common carriers or water borne vessels principally outside of this County.

(5) This Subsection (5) is operative on January 1, 1984. 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. Eighty percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the County in which the sale is made and directed 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.

(6) There shall be excluded from the gross receipts by which the tax is measured:

a. The amount of sales or use tax imposed by the State of California upon a retailer or consumer.

b. Eighty percent of the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the County in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.

c. Eighty percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the County 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, § 5.05.040; Ord. No. 206; Ord. No. 245; Ord. No. 535; Ord. No. 573; Ord. No. 907)

Editor's note— In reference to the second version of Section 5.05.040(b)5, Ord. No. 907, § 9 provides as follows: Sections 5, 6 and 7 of this Ordinance shall be operative on the operative date of any act of the Legislature of the State of California, which amended or repeals and re-enacts § 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those Sections as they read on October 1, 1983.

State Law reference— Sales tax authorized, Revenue and Taxation Code § 7201; authorized rate and mandatory provisions, Revenue and Taxation Code § 7202.

(a) An excise tax is hereby imposed on the storage, use or other consumption in the County of Yuba of tangible personal property purchased from any retailer 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.

(b) (1)

Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Bradley-Burns Uniform Local Sales and Use Tax Law (Revenue and Taxation Code § 7200 et seq.), all of the provisions of the Sales and Use Tax Law (Revenue and Taxation Code § 6001 et seq.) in force and effect on the operative date of this Chapter applicable to use taxes are hereby adopted and made a part of this Section as though fully set forth herein.

(2) Whenever, and to the extent that, in the Sales and Use Tax Law (Revenue and Taxation Code § 6001 et seq.) the State of California is named or referred to as the taxing agency, the name of this County shall be substituted therefor. Nothing in this Subsection shall be deemed to require the substitution of the names of the County for the word "State" when that word is used as part of a title of the State of California, State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or the Constitution of the State of California; nor shall the name of this County 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 County or any agency thereof rather than by or against the State Board of Equalization, 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 as 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 remain subject t o tax by the State under the provisions of Revenue and Taxation Code Div. 2, Pt. 1.5 (Revenue and Taxation Code § 7200 et seq.) of the said Revenue and Taxation Code, the Sales and Use Tax Law (Revenue and Taxation Code § 6001 et seq.) 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 County shall not be substituted for that of the State in Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 and the name of the County shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Revenue and Taxation Code § 6203 nor in the definition of that phrase in Revenue and Taxation Code § 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 ordinance enacted in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Revenue and Taxation Code § 7200 et seq.) by any city and County, County, or city in this 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 intra-State, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California shall be exempt from 80 percent of the tax due under this Section.

(4) This Subsection (4) is operative on January 1, 1984. 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 sales of which have been subject to sales tax under a sales and use tax ordinance enacted in accordance the Bradley-Burns Uniform Local Sales and Use Tax Law (Revenue and Taxation Code § 7200 et seq.) by any city and county, county, or city in this State, shall be exempt from the tax due under this Chapter.

c. In addition to the exemptions provided in 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 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 exempt from 70 percent of the tax.

(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 have been subject to sales tax under a sales and use tax ordinance enacted in accordance the Bradley-Burns Uniform Local Sales and Use Tax Law (Revenue and Taxation Code § 7200 et seq.) by any city and County, County, or city in this State, shall be exempt from the tax due under this Chapter.

c. Provided, however, that 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 is exempted from 80 percent of the tax.

d. In addition to the exemptions provided in 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 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 of this State, the United States, or any foreign government is exempt from 80 percent of the tax.

(Prior Code, § 5.05.050; Ord. No. 206; Ord. No. 245; Ord. No. 535; Ord. No. 573; Ord. No. 907)

Editor's note— With reference to the second version of Section 5.05.050(b)4 Ordinance No. 907, § 9 provides as follows: Sections 5, 6 and 7 of this ordinance shall be operative on the operative date of any act of the Legislature of the State of California, which amended or repeals and re-enacts Revenue and Taxation Code §§ 7202 and 7203 to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983.

State Law reference— Use tax authorized, Revenue and Taxation Code § 7201; authorized rate and mandatory provisions, Revenue and Taxation Code § 7203.

This Section 5.05.060 is operative on January 1, 1984. Any person subject to a sales or use tax or required to collect a use tax under this Chapter shall be entitled to credit against the payment of taxes due under this Chapter the amount of sales and use tax due any city in this County, provided that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of Revenue and Taxation Code § 7202(h) and other applicable provisions of Revenue and Taxation Code Div. 2, Pt. 1.5 (Revenue and Taxation Code § 7200 et seq.)

(Prior Code, § 5.05.060; Ord. No. 206; Ord. No. 245; Ord. No. 907)

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 County or against any officer of the State or this County to prevent or enjoin the collection under this Chapter or Revenue and Taxation Code Div. 2, Pt. 1.5 (Revenue and Taxation Code § 7200 et seq.) of any tax or any amount of tax required to be collected.

(Prior Code, § 5.05.070; Ord. No. 206)

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of this Chapter which relate to the sales and use tax and which are not inconsistent with Bradley-Burns Uniform Local Sales and Use Tax Law (Revenue and Taxation Code § 7200 et seq.) shall automatically become a part of this Chapter.

(Prior Code, § 5.05.080; Ord. No. 206)

State Law reference— Mandatory provisions, Revenue and Taxation Code § 7202(b).

(a) Sections 5.05.040(b)(5), 5.05.050(b)(5), and 5.05.065 of this Chapter shall become operative on January 1, of the year following the year in which the State Board of Equalization adopts an assessment ratio of State assessed property which is identical to the ratio which is required for local assessments by Revenue and Taxation Code § 401, at which time Sections 5.05.040(b) 4, 5.05.050(b) 3, and 5.05.060 shall become inoperative.

(b) In the event that Sections 5.05.040(b)(5), 5.05.050(b)(4), and 5.05.065 of this Chapter become operative and the State Board of Equalization subsequently adopts an assessment ratio for State assessed property which is higher than the ratio which is required for local assessments by Revenue and Taxation Code § 401, Sections 5.05.040(b)(4), 5.05.050(b)(3), and 5.05.060 shall become operative on the first day of the month next following the month in which said higher ratio is adopted, at which time Sections 5.05.040(b)(5), 5.05.050(b)(4), and 5.05.065 of this Chapter shall be inoperative until the first day of the month following the month in which the Board again adopts the ratio for State assessed property which is identical to the ratio required for local assessment by of the Revenue and Taxation Code § 401 at which time Sections 5.05.040(b)(5), 5.05.050(b)(4), and 5.05.065 shall again become operative and Sections 5.05.040(b)(4), 5.05.050(b)(3) and 5.05.060 shall become inoperative.

(Prior Code, § 5.05.081; Ord. No. 573)

This Chapter may be made inoperative not less than 60 days but not earlier than the first of the day of the calendar quarter, following the County's lack of compliance with Government Code Title 3, Div. 3, Ch. 2, Art. 11 (Government Code § 29530 et seq.).

(Prior Code, § 5.05.085; Ord. No. 535)

State Law reference— Mandatory provisions, Revenue and Taxation Code § 7202(e).

• Effect of failure to comply with Transportation Fund provisions; city increases in sales tax.

(a) This Chapter shall become inoperative on the first day of the first calendar month which commences more than 60 days following the date upon which any city within the County increases the rate of the sales and use tax above the rate in effect on October 1, 1971.

(b) This Section shall be inoperative on and after July 1, 1972.

(Prior Code, § 5.05.090; Ord. No. 206; Ord. No. 312; Ord. No. 489)

Any person violating any of the provisions of this Chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $1,000.00 or by imprisonment for a period of not more than six months in the County Jail or by both such fine and imprisonment.

(Prior Code, § 5.05.100; Ord. No. 206)

State Law reference— Penalties for ordinance violations, Government Code § 25132, Penal Code § 19.

If any section, subsection, sentence, clause, phrase, provision or portion of this Chapter, or the application thereof to any person or circumstances, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions or provisions of this Chapter or their applicability to distinguishable situations or circumstances. In enacting this Chapter, it is the desire of the Board of Supervisors to validly regulate to the full measure of its legal authority in the public interest, and to that end, the Board of Supervisors declares that it would have adopted this Chapter and each section, subsection, sentence, clause, phrase, provision, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions thereof might be declared invalid or unconstitutional in whole or in part, as applied to any particular situation or circumstances, and to this end the provisions of this Chapter are intended to be severable.

State Law reference— Similar provisions, Government Code § 23.