Loading...
Except as otherwise provided in this Article 14 and except insofar as they are inconsistent with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the California Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the California Revenue and Taxation Code are hereby adopted and made a part of this Article 14 as though fully set forth herein.
(Added by Ord. 267-89, App. 7/27/89; amended by Proposition L, 11/8/2022, Eff. 11/8/2022, Oper. 4/1/2023)
(a) In adopting the provisions of Part 1 (commencing with Section 6001) of Division 2 of the California Revenue and Taxation Code, wherever the State of California is named or referred to as the taxing agency, the name of the Authority shall be substituted therefor. The substitution, however, shall not be made:
(1) When the word “State” is used as part of the title of the State Controller, the State Treasurer, the State Treasury, or the Constitution of the State of California;
(2) When the result of that substitution would require action to be taken by or against the Authority 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 Article 14;
(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 remains subject to tax by the State under the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation 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 provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code;
(4) In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828 of the California Revenue and Taxation Code.
(b) The word “District” shall be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 and in the definition of that phrase in Section 6203..1
“A retailer engaged in business in the District” shall also include any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in this State or for delivery in the State by the retailer and all persons related to the retailer that exceed $500,000. For purposes of this subsection (b), 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.
(Added by Ord. 267-89, App. 7/27/89; amended by Proposition L, 11/8/2022, Eff. 11/8/2022, Oper. 4/1/2023)
CODIFICATION NOTE
If a seller’s permit has been issued to a retailer under California Revenue and Taxation Code Section 6067, an additional transactor’s permit shall not be required by this Article 14.
(Added by Ord. 267-89, App. 7/27/89; amended by Proposition L, 11/8/2022, Eff. 11/8/2022, Oper. 4/1/2023)
(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-Burns 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 gross receipts when they are 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 District which is shipped to a point outside the District, pursuant to the contract of sale, by delivery to such point by the retailer or the retailer’s agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this subsection (b)(2), delivery to a point outside the District 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 California Vehicle Code, aircraft licensed in compliance with Section 21411 of the California Public Utilities Code, and undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the California Vehicle Code by registration to an out-of-District address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, the buyer’s principal place of residence.
(B) with respect to commercial vehicles, by registration to a place of business out-of-District, and a 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 April 1, 1990.
(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 April 1, 1990.
(5) for the purposes of subsections (3) and (4) of this subsection (b), 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 upon notice, whether or not such right is exercised.
(c) There are exempted from the use Tax imposed by this Article 14, the storage, use, or other consumption in this District 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 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. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the California Revenue and Taxation Code.
(3) if the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to April 1, 1990.
(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 April 1, 1990.
(5) for the purposes of subsections (3) and (4) of this subsection (c), 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 during 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 (7) of this subsection (c), a retailer engaged in business in the District 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 District or participates within the District 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 District or through any representative, agent, canvasser, solicitor, subsidiary, or person in the District under the authority of the retailer.
(7) “A retailer engaged in business in the District” shall also 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 California Vehicle Code, aircraft licensed in compliance with Section 21411 of the California Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the California Vehicle 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 District.
(d) Any person subject to use Tax under this Article 14 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 (commencing with Section 7251) and Part 1.7 (commencing with Section 7280) of Division 2 of the California Revenue and Taxation 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.
(Added by Ord. 267-89, App. 7/27/89; amended by Proposition L, 11/8/2022, Eff. 11/8/2022, Oper. 4/1/2023)
The Authority is hereby authorized to issue from time to time limited tax bonds pursuant to California Public Utilities Code Sections 131109 et seq. in an aggregate principal amount not to exceed $1,910,000,000.
(Added by Ord. 267-89, App. 7/27/89; amended by Proposition K, 11/4/2003; Proposition L, 11/8/2022, Eff. 11/8/2022, Oper. 4/1/2023)
(a) The proceeds of the Taxes imposed by this Article 14 prior to the operative date of the amendments to this Article 14 passed by the voters at the November 8, 2022 election shall be used solely for the projects and purposes set forth in the New Transportation Expenditure Plan approved by the voters as part of Proposition K at the November 4, 2003 election and for the administration thereof.
(b) The proceeds of the Taxes imposed by this Article 14 on or after the operative date of the amendments to this Article 14 passed by the voters at the November 8, 2022 election shall be used solely for the following purposes:
(1) The projects and purposes set forth in the 2022 Transportation Expenditure Plan referenced in subsection (c) of this Section 1414, and any updates or revisions to such Plan expenditures or other expenditures allowed or permitted by Division 12.5 (commencing with Section 131000) of the California Public Utilities Code as those provisions existed on November 8, 2022, and Articles XIIIA and XIIIC of the California Constitution;
(2) To pay interest and principal on the bonds authorized and issued under Section 1413 of this Article 14; and
(3) To pay the cost of administration of the Tax.
(c) The 2022 Transportation Expenditure Plan is in Section 3 of the ordinance containing amendments to this Article 14 passed by the voters at the November 8, 2022 election, and, as part of that ordinance, shall be placed in the Appendix to the Administrative Code containing voter-approved measures.
(Added by Ord. 267-89, App. 7/27/89; amended by Proposition K, 11/4/2003; Proposition L, 11/8/2022, Eff. 11/8/2022, Oper. 4/1/2023)
(a) Except as provided in subsection (b) of this Section 1415, for purposes of California Constitution Article XIIIB, the appropriations limit for the Authority for fiscal year 2003-04 and each year thereafter shall be $485,175,000 unless that amount should be amended pursuant to applicable law.
(b) Pursuant to California Constitution Article XIIIB and applicable laws, for four years from November 8, 2022, the appropriations limit for the Authority shall be increased by the aggregate sum collected by the levy of the Tax imposed under Article 14 of the Business and Tax Regulations Code.
(Added by Ord. 267-89, App. 7/27/89; amended by Proposition K, 11/4/2003; Proposition L, 11/8/2022, Eff. 11/8/2022, Oper. 4/1/2023)
Loading...