(a) Name. This Section shall be known as the San Bernardino County Uniform Local Sales and Use Tax Code.
(b) Purpose. The Board of Supervisors of the County of San Bernardino hereby declares that this Section is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
(1) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Revenue and Taxation Code Part 1.5 of Division 2;
(2) 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 Revenue and Taxation Code Part 1.5 of Division 2;
(3) To adopt a sales and use tax ordinance which imposes a one and one-quarter percent tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner which adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes;
(4) 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 Revenue and Taxation Code Part 1.5 of Division 2, 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 Section.
(c) Effective Date. This Section shall become operative on July 1, 1956, and prior thereto this County shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this Uniform Local Sales and Use Tax Code.
(d) Sales Tax Rate.
(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 percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the County of San Bernardino on and after July 1, 1956, to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter.
(2) For the purposes of this Section, 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. Delivery charges shall be included in the gross receipts by which the tax is measured, regardless of the place to which delivery is made, when such charges are included in the measure of the sales or use tax imposed by the State of California. 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 Board of Equalization.
(3) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code Part 1.5 of Division 2, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on July 1, 1956, applicable to sales taxes are hereby adopted and made a part of this Section as though fully set forth herein.
(4) Wherever and to the extent that, in Revenue and Taxation Code Part 1 of Division 2 is named or referred to as the taxing agency, the County of San Bernardino shall be substituted therefor. Nothing in this Subdivision shall be deemed to require the substitution of the name of the County of San Bernardino 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 State Board of Equalization, 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 State Board of Equalization, in performing the functions incident to the administration or operation of this Section; 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 Revenue and Taxation Code Part 1 of Division 2; 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 Revenue and Taxation Code §§ 6701; 6702, except in the last sentence thereof; 6711; 6715; 6737; 6797; and 6828 as adopted, and the name of the County shall not be substituted for the word STATE in the phrase “retailer engaged in business in this State,” in § 6203 nor in the definition of that phrase in § 6203.
(5) If a seller’s permit has been issued to a retailer under Revenue and Taxation Code § 6067, an additional seller’s permit shall not be required by reason of this Section.
(6) 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) Eighty percent of the gross receipts from the sale of tangible personal property to operators of waterborne vessels, to be used or consumed principally outside of the County in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes;
(C) Eighty percent of the gross receipts from the sale of tangible personal property 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.
(e) Excise Tax for Storage, Use or Other Consumption.
(1) An excise tax is hereby imposed on the storage, use or other consumption in the County of San Bernardino of tangible personal property purchased from any retailer on or after July 1, 1956, for storage, use or other consumption in the County at the rate of one percent of the sales price of the property to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter. 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.
(2) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code Part 1.5 of Division 2, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on July 1, 1956, applicable to use taxes, are hereby adopted and made a part of this Section as though fully set forth herein.
(3) Wherever, and to the extent that, in Revenue and Taxation Code Part 1 of Division 2 is named or referred to as the taxing agency, the name of the County of San Bernardino shall be substituted therefor. Nothing in this Subdivision shall be deemed to require the substitution of the name of this County for the word
STATE when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, 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 State Board of Equalization, in performing the functions incident to the administration or operation of this Section; 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 storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains subject to tax by the State under the provisions of Revenue and Taxation Code Part 1 of Division 2, or to impose this tax with respect to certain storage, use or other consumption of tangible personal property 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 Revenue and Taxation Code §§ 6701; 6702, except in the last sentence thereof; 6711; 6715; 6737, 6797; and 6828 as adopted, and the name of the County shall not be substituted for the word “State” in the phrase “retailer engaged in business in this State” in § 6203 nor in the definition of that phrase in § 6203.
(4) There shall be exempt from the tax due under this Section:
(A) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.
(B) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales tax under a sales and use tax ordinance enacted in accordance with Revenue and Taxation Code Part 1.5 of Division 2 by any city and County, or city in this State, shall be exempt from the tax due under this Section.
(C) Provided, however, that the storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property in such vessels for commercial purposes is exempted from 80 percent of the tax.
(D) And provided that in addition to the exemptions provided in Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property 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 is exempt from 80 percent of the tax.
(f) Reciprocal Ordinances; Credit for Collection.
(1) Any person subject to a sales and use tax under this Section shall be entitled to credit against the payment of taxes due under this Section the amount of sales and use tax due any city in this County; provided, that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of Subdivisions (1) to (8), inclusive, of Revenue and Taxation Code Subsection (h) of § 7202 and other applicable provisions of Part 1.5 of Division 2 of that Code.
(2) Any person subject to a sales or use tax or required to collect a use tax under this Section shall be entitled to credit against the payment of taxes due under this Section the amount of sales and use tax due any city in this County, provided that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of Subdivisions (1) to (10), inclusive, of Revenue and Taxation Code § 7202.
(g) Equitable Process Prohibited. 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 this County or against any officer of the State or this County to prevent or enjoin the collection of any tax or any amount of tax required to be collected under this Section or under Revenue and Taxation Code Part 1.5 of Division 2.
(h) Application of Amendments to Law. All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of this Section, which relate to the sales and use tax and which are not inconsistent with Revenue and Taxation Code Part 1.5 of Division 2, shall automatically become part of this Section.
(i) Violation Penalties. Any person violating any of the provisions of this Section shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500.00 or by imprisonment for a period of not more than six months in the County Jail or by both such fine and imprisonment.
(j) Validity of Separate Parts of this Section. If any subsection, sentence, clause, phrase or portion of this Section, including but not limited to any exemption, 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 portion of this Section. The Board of Supervisors of the County of San Bernardino 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.
(k) Provisions Inoperative.
(1) Section 14.0201 shall become inoperative on the first day of the first calendar quarter which commences more than 60 days following the date upon which any city within the County increases the rate of its sales or use tax above the rate in effect on January 1, 1976.
(2) Section 14.0201 may be made inoperative not less than 60 days, but not earlier than the first day of the calendar quarter, following the County’s lack of compliance with Government Code §§ 29530 et seq.
(l) Provisions Operative. This Section shall become operative July 1, 1956.
(Am. Ord. 2030, passed - -1976; Am. Ord. 1854, passed - -1973; Am. Ord. 2818, passed - -1983)