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Alhambra, California Code of Ordinances
Alhambra, California Code of Ordinances
CHARTER
TITLE I: GENERAL PROVISIONS
TITLE II: ADMINISTRATION AND PERSONNEL
TITLE III: FINANCE
TITLE IV: FRANCHISES
TITLE V: BUSINESS LICENSES AND REGULATIONS
TITLE VI: HEALTH AND SANITATION
TITLE VII: ANIMALS
TITLE VIII: ECONOMIC DEVELOPMENT REVENUE BOND LAW
TITLE IX: PUBLIC PEACE AND SAFETY
TITLE X: BICYCLES
TITLE XI: VEHICLES AND TRAFFIC
TITLE XII: PARKING LOTS
TITLE XIII: STREETS AND SIDEWALKS
TITLE XIV: PARKS AND PUBLIC GROUNDS
TITLE XV: WATER
TITLE XVI: SEWERS
TITLE XVII: INDUSTRIAL WASTE
TITLE XVIII: COMMUNITY NOISE AND VIBRATION CONTROL
TITLE XIX: FIRE
TITLE XX: BUILDING AND CONSTRUCTION
TITLE XXI: OIL AND GAS WELLS
TITLE XXII: SUBDIVISIONS
TITLE XXIII: ZONING
TITLE XXIV: SOLAR ENERGY
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
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§ 3.09.060 PLACE OF SALE.
   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 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 California Department of Tax and Fee Administration.
(Ord. 4763, passed 11-25-19)
§ 3.09.070 USE TAX RATE.
   An excise tax is hereby imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on and after the operative date of this chapter for storage, use or other consumption in said territory at the rate of .75% 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. 4763, passed 11-25-19)
§ 3.09.080 ADOPTION OF PROVISIONS OF STATE LAW.
   Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Rev. & Tax. Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Cal. Rev. & Tax. Code are hereby adopted and made a part of this chapter as though fully set forth herein.
(Ord. 4763, passed 11-25-19)
§ 3.09.090 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES.
   In adopting the provisions of Part 1 of Division 2 of the Cal. Rev. & Tax. Code:
   (A)   Wherever the State of California is named or referred to as the taxing agency, the name of this city shall be substituted therefor. However, the substitution shall not be made when:
      (1)   The word “state” is used as a part of the title of the State Controller, State Treasurer, State Treasury, or the Constitution of the State of California;
      (2)   The result of that substitution would require action to be taken by or against this city or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, 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 of California, where the result of the substitution would be to:
         (a)   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 Part 1 of Division 2 of the Cal. Rev. & Tax. Code, or;
         (b)   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 said provision of that code.
      (4)   In § 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Cal. Rev. & Tax. Code.
   (B)   The word “city” shall be substituted for the word “state” in the phrase “retailer engaged in business in this state” in § 6203 and in the definition of that phrase in § 6203 of the Cal. Rev. & Tax. Code.
   (C)   “A retailer engaged in business in the city” shall also include:
         (a)   Any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in California or for delivery in California by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000). That retailer shall be required to collect use tax on the sale of tangible personal property delivered to an address in the city. For purposes of this subdivision, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of Title 26 of the United States Code and the regulations thereunder.
(Ord. 4763, passed 11-25-19)
§ 3.09.100 PERMIT NOT REQUIRED.
   If a seller’s permit has been issued to a retailer under § 6067 of the Cal. Rev. & Tax. Code, an additional transactor’s permit shall not be required by this chapter.
(Ord. 4763, passed 11-25-19)
§ 3.09.110 EXEMPTIONS AND EXCLUSIONS.
   (A)   There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Bums Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.
   (B)   There are exempted from the computation of the amount of transactions tax the gross receipts from:
      (1)   Sales of tangible personal property, other than fuel or petroleum products, 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;
      (2)   Sales of property to be used outside the city which is shipped to a point outside the city, pursuant to the contract of sale, by delivery to such point by the retailer or his or her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this subsection, delivery to a point outside the city shall be satisfied:
         (a)   With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Cal. Veh. Code, aircraft licensed in compliance with § 21411 of the Cal. Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Cal. Veh. Code by registration to an out-of-city address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and
         (b)   With respect to commercial vehicles, by registration to a place of business out-of-city and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.
      (3)   The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this chapter;
      (4)   A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this chapter.
      (5)   For the purposes of subsections (B)(3) and (4), the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
   (C)   There are exempted from the use tax imposed by this chapter, the storage, use or other consumption in this city of tangible personal property:
      (1)   The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance;
      (2)   Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common earners 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. This exemption is in addition to the exemptions provided in §§ 6366 and 6366.1 of the Cal. Rev. & Tax. Code;
      (3)   If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this chapter;
      (4)   If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this chapter;
      (5)   For the purposes of subsections (C)(3) and (4), storage, use, or other consumption, or possession of, or exercise of any right or power over tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
      (6)   Except as provided in subsection (C)(7), a retailer engaged in business in the city shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the city or participates within the city in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the city or through any representative, agent, canvasser, solicitor, subsidiary, or person in the city under the authority of the retailer;
      (7)   “A retailer engaged in business in the city” shall include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Cal. Vehicle Code, aircraft licensed in compliance with Section 21411 of the Cal. Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Cal. Veh. Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the city.
   (D)   Any person subject to use tax under this chapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Cal. Rev. & Tax. Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.
(Ord. 4763, passed 11-25-19)
§ 3.09.120 ANNUAL AUDIT.
   In connection with the city’s annual audit of revenues and expenditures, the city shall cause an independent auditor to complete an audit of the revenues generated by this tax and confirm that such revenues are collected, managed and expended in accordance with the requirements of this chapter.
(Ord. 4763, passed 11-25-19)
§ 3.09.130 AMENDMENTS.
   All amendments subsequent to the effective date of this chapter to Part 1 of Division 2 of the Cal. Rev. & Tax. Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Cal. Rev. & Tax. Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Cal. Rev. & Tax. Code, shall automatically become adopted and part of this chapter; provided, however, that no such amendment shall operate so as to affect the rate of tax imposed by this chapter.
(Ord. 4763, passed 11-25-19)
§ 3.09.140 ENJOINING COLLECTION FORBIDDEN.
   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 city, or against any officer of the state or the city, to prevent or enjoin the collection under this chapter, or Part 1.6 of Division 2 of the Cal. Rev. & Tax. Code, of any tax or any amount of tax required to be collected.
(Ord. 4763, passed 11-25-19)