Loading...
(Amended by Ord. No. 178,101, Eff. 1/9/07.)
Nothing defined in Section 21.41, as Multimedia Business, in Section 21.42, as Wholesale Sales or in Section 21.44, as Retail Sales, shall be construed to require the inclusion in the computation of the amount of the tax due under these sections the gross receipts of the sales of goods, which are shipped to the purchasers of the goods by the seller to points outside of the State of California.
Unless otherwise specifically provided, the phrase “selling goods, wares or merchandise” shall, whenever used in this article, in addition to any other meaning established by law, be deemed to extend to and include in its application the serving or supplying of meals for a fee or charge; but sales of goods, wares or merchandise by persons engaged in selling such articles shall not be considered as producing gross receipts to the extent that such sales are for convenience. A “sale for convenience,” as used in this section, is a sale of new goods, wares, or merchandise by a person engaged in selling such articles to another person engaged in selling like or similar kinds of articles.
(i) Where the primary purpose of the particular transaction of sale is to accommodate the purchaser rather than to make a sale in the ordinary course of business;
(ii) Where, in the particular kind of business involved, a similar manner of dealing is frequent or customary in the circumstances under which the particular sale is made; and
(iii) Where goods, wares or merchandise of like or similar kind and of substantially equivalent value to that which was sold is received in consideration.
The following types of transactions are sales for convenience within the meaning of this section when the circumstances stated in Paragraphs (i), (ii) and (iii) are present:
(1) Transactions in which the seller conveys an article which is in short supply, or which, under the circumstances, cannot be obtained by the purchaser through normal sources of supply in sufficient time to permit the purchaser to furnish an equivalent article to a prospective customer;
(2) Transactions in which, by reason of the seller’s more convenient location relative to a designated point of delivery, the purchaser agrees to reimburse the seller for delivering goods, wares or merchandise at that point to the purchaser’s customer in accordance with a contract of sale between the purchaser and their customer;
(3) Transactions in which, as a matter of business practice, the form of a sale is arranged and entered into by the seller and the purchaser as a substitute for or the equivalent of the transportation of the article or the payment of transportation charges on the article from the point of the delivery to some other point;
(4) Transactions different in detail from those described in the three immediately preceding paragraphs of this section, but which the Director of Finance has found and by rule determined to be of a kind whose primary purpose is to accommodate the purchaser rather than to make a sale in the ordinary course of business; of a kind which, in the particular kind of business involved, is frequent or customary in the circumstances under which a particular sale is made; and of a kind where goods, wares or merchandise of like or similar kind, and of substantially equivalent value to that which was sold is received as consideration.
No sale shall be considered a sale for convenience within the meaning of this section unless it is of a kind described in Paragraphs (1), (2), (3) or (4) of this section.
(Amended by Ord. No. 178,101, Eff. 1/9/07.)
Any person who goes from place to place to solicit sales of goods, wares or merchandise of another person, or to sell and deliver the goods, wares or merchandise of another person or the person’s products exclusively, is deemed for the purposes of this article to be the employee of the other person and not liable for payment of business tax for the sales or delivery, provided that the person deemed here to be the employer shall pay to the City all business tax measured by the gross receipts from the sales computed at the rate provided in Sections 21.42 or 21.44, whichever is applicable. The Director of Finance shall issue a Registration Certificate in the manner provided in this article to any person deemed in this section to be an employer who undertakes to pay business tax in the manner provided here.
(Added by Ord. No. 144,111, Eff. 12/31/72.)
(a) Nothing contained in Section 21.42, Wholesale Sales, in Section 21.44, Retail Sales, in Section 21.47, Commission Broker or Article 1.2 of Chapter 2 relative to art and cultural shows, shall be construed to require the payment of a tax by any person operating a temporary exhibit at a bona fide trade show where the temporary exhibit does not exceed 14 days within any six-month period in a calendar year at any single trade show. (Amended by Ord. No. 178,101, Eff. 1/9/07.)
(b) For the purpose of this section a bona fide trade show means an exhibition of products or services or both of a specified industry, presented for educational purposes and industry improvement. Attendance and sales are limited to persons dealing in or using the products and services of the specific industry in the conduct of a commercial enterprise.
Such shows are usually, but not necessarily, sponsored by trade associations or scientific societies for the advancement and improvement of the industry in which the society or association members deal. Technical or professional meetings are usually conducted concurrently with exhibits at such shows dealing in subjects concerning the particular industry.
(Added by Ord. No. 155,562, Eff. 8/9/81.)
(a) Any person who is a certified producer and who sells goods, wares or merchandise at a certified farmer’s market is deemed for the purposes of this article to be the employee of the operator of the certified farmer’s market and not liable for payment of business tax for the sales provided that the operator shall pay to the City business taxes measured by the gross receipts from the sales computed at the rate provided in Section 21.44. The Director of Finance shall issue a registration certificate in the manner provided in this article to any operator deemed in this section to be an employer who undertakes to pay business taxes in the manner provided here. (Amended by Ord. No. 178,101, Eff. 1/9/07.)
(b) For the purpose of this section a certified producer shall mean a person authorized by the County Agricultural Commissioner to sell directly to consumers at a certified farmer’s market products produced upon land which is controlled by such person.
(c) For the purpose of this section a certified farmer’s market shall mean a location approved by the County Agricultural Commissioner where products may be sold by certified producers directly to consumers and which is operated by one or more certified producers, a nonprofit organization or a local government agency.
(Amended by Ord. No. 178,101, Eff. 1/9/07.)
For every person engaged in the business of selling or offering for sale Christmas trees at retail, and not from a fixed place of business dealing in other commodities and previously taxed under Section 21.44 of this article, the tax shall be $29.56 per quarter or fractional part.
If the lot, or portion thereof actually used for the sales operation, for the retail sale of Christmas trees pursuant to Subdivision 4 of Subsection A of Section 12.22 of this Code, is not cleaned on or before the January fifth next following the cessation of the annual retail sale of Christmas trees to the satisfaction of the Department of Building and Safety, the City, through the Department of Public Works, shall undertake the necessary cleanup of the lot, or portion thereof, and the deposit referred to in Paragraph (e) of Subdivision 4 of Subsection A of Section 12.22 of this Code or whatever portion thereof is necessary shall be retained by the City to offset the cost of the City cleaning services. For the purpose of this section only, “cleaned” shall include, but not be limited to, the removal of all Christmas trees, temporary structures, trailers, fencing, light poles, tree limbs, sawdust, debris, trash, lumber, etc., used in conjunction with or existing as a result of the Christmas tree sales operation. Upon written request of the operator of the sale of Christmas trees, and upon the receipt of advice in writing from the Department of Building and Safety that the lot of such operator has been cleaned to the satisfaction of the Department, the Director of Finance shall take steps to reimburse the unused portion of such deposit, if any, to the operator. (Added by Ord. No. 151,712, Eff. 11/24/78.)
(Added by Ord. No. 182,184, Eff. 8/20/12.)
(a) Notwithstanding the provisions of Section 21.44, all gross receipts from the retail sales of new passenger motor vehicles by a dealer of new passenger motor vehicles are exempt from taxation under this Article.
(b) For the purpose of this Section:
1. A “dealer of new passenger motor vehicles” is a person who acquires for resale new and unregistered passenger motor vehicles from manufacturers or distributors of those motor vehicles. A “dealer of new passenger motor vehicles” must be subject to and comply with the provisions of Chapter 6 of Division 2 of the California Vehicle Code (i.e., the requirements of the New Motor Vehicle Board).
2. The term “motor vehicle” shall have the same meaning as that set forth for “motor vehicle” in California Vehicle Code Section 415, as of the effective date of this Section.
3. This Section shall only apply to the sale of passenger vehicles. A “passenger vehicle” shall have the same meaning as that set forth for “passenger vehicle” in California Vehicle Code Section 465 as of the effective date of this Section. “Passenger vehicle” shall not include housecars, mobile homes, motorcycles, motor-driven cycles, motorized bicycles, motorized quadricycles, motorized scooters or similar motorized vehicles.
(c) This section and the tax treatment for retailers of new passenger motor vehicles shall be operative effective January 1, 2013, through the 2020 tax year.
(Title Amended by Ord. No. 178,101, Eff. 1/9/07.)
(a) For the purpose of this section the following words and phrases shall be defined as follows:
1. The word “bus” shall include motorbus, motor coach, trolley bus, omnibus, passenger stage, or similar vehicle using either a self–contained source of power or power obtained from another source such as an overhead trolley system not operated upon fixed tracks or rails, and primarily designed for the transportation of more than seven passengers, excluding the driver.
2. The word “operator” shall mean any person engaging in the business, either directly or indirectly, as a common carrier in the transportation of persons by bus, upon any street in this City.
3. The phrase “bus revenue mile” shall mean the operation, for one mile, of a bus then and there made available for use as a common carrier in the transportation of persons or property for hire.
4. The phrase “base week” shall mean the third week in January, the third week in April, the second week in July, and the first week in October; provided that the Director of Finance may from time to time order that there be substituted in lieu of any of the four weeks hereinabove designated the week next preceding or next succeeding such designated week. In the event of any such order by the Director of Finance the operator shall be notified thereof at least ten days prior to the first day of the substituted week. The word “week” means a Sunday and the six next succeeding days.
5. The phrase “gross receipts” shall have the same meaning as that set forth in Sec. 21.00(a) of this Code and shall include the total gross receipts of the operator, together with the full cash value of any consideration received in a form other than cash from:
(i) The transportation of persons and property by bus, as a common carrier, and from advertising and all other privileges or services in, on, or by buses while being so operated, including receipts from the sale of tokens, tickets, and passes, and from all contracts by the terms of which the operator agrees to furnish transportation by bus, as a common carrier, whether or not such transportation be actually furnished; and
(ii) The rental
(A) of any bus operated in this City as a common carrier;
(B) of property operated, installed, or maintained in any street in the City for use in connection with the operation of any bus as a common carrier;
(C) from permitting others to use or occupy any part thereof; and
(D) from allowing to others any privilege whatsoever with respect thereto; provided that for any operator transporting passengers in areas outside this City, only that proportion of Item (i) shall be included, which the number of bus revenue miles operated in this City in the last four consecutive base weeks, the latest of which terminates within the next preceding tax period, bears to the total number of bus revenue miles operated in said base weeks.
(b) Every person engaged in the business of transporting persons as a common carrier for hire, by bus, upon or over any street in this City, which business includes the loading or discharging of passengers on the streets of this City, shall pay for each calendar year or portion thereof (or, if required by the Director of Finance, for each calendar quarter or portion thereof) commencing January 1, 1971, a sum equal to 1.48% of the gross receipts of the next preceding tax period, but not less than $14.78 per year or $3.67 per quarter, as the case may be. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
(c) The provisions of this section shall not apply to:
1. Any municipal corporation or other public entity.
2. The gross receipts derived from, or the bus revenue miles traveled by, any bus while being operated solely pursuant to any registration certificate issued under any other section of this article.
3. The business of operating busses in this City pursuant to a franchise granted by ordinance of this City, which franchise provides for payment to this City of not less than 2-1/2% of the gross receipts. The exemption extended by this subsection shall apply to all such franchise operations commencing January 1, 1947.
(d) If any subsection, sentence, clause, phrase or portion of this section 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 of this section. The Council of this City hereby declares that it would have adopted this section and each subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional.
Loading...