Section
3.08.010 Short title
3.08.020 Purpose
3.08.030 Operative date; contract with state
3.08.040 Place of sale
3.08.050 Sales tax; imposed; rate
3.08.060 Sales tax; state provisions adopted
3.08.070 Sales tax; adopted state provisions; language substitutions
3.08.080 Sales tax; seller’s permit
3.08.090 Sales tax; exclusions and exemptions
3.08.100 Use tax; imposed; rate
3.08.110 Use tax; state provisions adopted
3.08.120 Use tax; adopted state provisions; language substitutions
3.08.130 Use tax; exclusions and exemptions
3.08.140 Amendments to state provisions; effect
3.08.150 Enjoining collection prohibited
The Town 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 sales and use tax regulations which comply with the requirements and limitations contained in Cal. Revenue and Taxation Code Division 2, Part 1.5;
(B) To adopt sales and use tax regulations which incorporate 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 Cal. Revenue and Taxation Code Division 2, Part 1.5;
(C) To adopt sales and use tax regulations which impose a one percent tax and provide a measure therefor that can be administered and collected by the state’s 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’s Board of Equalization in administering and collecting the state sales and use taxes; and
(D) To adopt sales and use tax regulations which can be administered in a manner that will, to the degree possible consistent with the provisions of Cal. Revenue and Taxation Code Division 2, Part 1.5, 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.
(Prior Code, § 3.08.020)
This chapter shall become operative on April 1, 1957, and prior thereto the town shall contract with the state’s Board of Equalization to perform all functions incident to the administration and operation of the sales and use tax regulations; provided that, if the town shall not have contracted with the state’s Board of Equalization, as above set forth, prior to April 1, 1957, this chapter shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the town and by the state’s Board of Equalization; provided further that, this chapter shall not become operative prior to the operative date of the uniform local sales and use tax ordinance of the county.
(Prior Code, § 3.08.030)
(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 his or her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination.
(B) The gross receipts from the sales shall include delivery charges when the 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 at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the state’s Board of Equalization.
(Prior Code, § 3.08.040)
For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the town 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 town on and after the operative date of this chapter.
(Prior Code, § 3.08.050)
Except as hereinafter provided and except insofar as they are inconsistent with the provisions of Cal. Revenue and Taxation Code Division 2, Part 1.5, all of the provisions of Cal. Revenue and Taxation Code Division 2, Part 1, as amended and in force and effect on April 1, 1957, applicable to sales taxes are adopted and made a part of this section as though fully set forth herein.
(Prior Code, § 3.08.060)
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