The purposes of this chapter are as follows:
(a) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California;
(b) To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;
(c) To adopt a sales and use tax ordinance which imposes a one and one-quarter percent (1 1/4%) tax and provides a measure that can be administered and collected by the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes;
(d) To adopt a sales and use tax ordinance which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, 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 provisions of this ordinance.
(Amended by Ord. No. 2300 (N.S.), operative 1-1-62; amended by Ord. No. 3887 (N.S.), operative 7-1-72; amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10234 (N.S.), effective 1-3-13; amended by Ord. No. 10639 (N.S.), effective 12-19-19)
The County shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this sales and use tax ordinance.
(Added by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10234 (N.S.), effective 1-3-13; amended by Ord. No. 10639 (N.S.), effective 12-19-19)
(a) (1) For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the County at the rate of one and one-quarter percent (1 1/4%) of the gross receipts of the retailers from the sale of all tangible personal property sold at retail in the County of San Diego after June 30, 1972.
(2) For the purposes of this ordinance, 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 these 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.
(b) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, and only insofar as they relate to sales tax, the provisions of Part 1 of Division 2 of said Code, in force and effect on October 1, 1956, as thereafter amended, are hereby adopted and made a part of this section as though fully set forth in this chapter.
(2) Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code is named or referred to as the taxing agency, the County of San Diego shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the County of San Diego for the word "State" when that word is used as part of the title of the State Controller, State Treasurer, the State Board of Control, the California Department of Tax and Fee Administration, 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 California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this ordinance; 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 Part 1 of Division 2 of the Revenue and Taxation Code; 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 Section 6701, 6702, except in the last sentence thereof, 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code as adopted.
(3) If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller's 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) Seventy five percent (75%) of the gross receipts from the sale 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.
(Amended by Ord. No. 2300 (N.S.), operative 1-1-62; amended by Ord. No. 3887 (N.S.), operative 7-1-72; Subparagraph 4.5 added by Ord. No. 4180 (N.S.), operative 1-1-74; amended by Ord. No. 6707 (N.S.), effective 12-14-83, operative 1-1-84; Ord. No. 6707 (N.S.), superseded by Ord. No. 6711 (N.S.), adopted 1-4-84, effective 2-3-84; amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10234 (N.S.), effective 1-3-13; amended by Ord. No. 10639 (N.S.), effective 12-19-19)
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