(A) Title. This section shall be known as the "Uniform Local Sales and Use Tax Law of the City of San Joaquin".
(1994 Code, § 3.12.010)
(B) Purpose. The City Council 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: to adopt a sales and use tax article which complies with the requirements and limitations contained in Cal. Revenue and Taxation Code Part 1.5 of Division 2:
(1) To adopt a sales and use tax article which incorporates provisions identical to those of the sales and use tax law insofar as those provisions are not inconsistent with the requirements and limitations contained in Cal. Revenue and Taxation Code Part 1.5 of Division 2;
(2) To adopt a sales and use tax article which imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization 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 State Board of sales and use taxes;
(3) To adopt a sales and use tax article which can be administered in a manner that will, to the degree possible consistent with the provisions of Cal. Revenue and Taxation Code Part 1.5 of Division 2, minimize the cost of collecting city 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 chapter.
(1994 Code, § 3.12.020)
(C) Rate. The rate of sales tax and use tax imposed by this section shall be 0.9800%. The rate established by this division shall be operative from and after 7-1-2016.
(1994 Code, § 3.12.030)
(Ord. 08-103, passed 6-19-2008; Ord. 15-101, passed 5-26-2015; Ord. 2016-102, passed 5-10-2016)
(D) Exclusions and exemptions.
(1) The amount subject to tax shall not include any sales or use tax imposed by the state upon a retailer or consumer.
(2) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county or city, in the state shall be exempt from the tax due under this division.
(3) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of the aircraft as common carriers of persons or property under the authority of the laws of the state, the United States or any foreign government.
(4) In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1 of the storage, use or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by the operators directly and exclusively in the use of the aircraft as common carriers of persons of property for hire on 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 exempted from the use tax.
(1994 Code, § 3.12.040)
(E) Contract with state. Prior to the operative date, the city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this section: provided that, if the city shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in a case the operative date shall be the first day of the first calendar quarter following the execution of the contract rather than the first day of the first calendar quarter following the adoption of this chapter.
(1994 Code, § 3.12.050)
(F) Adoption of provisions of state law. Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Cal. Revenue and Taxation Code Part 1.5 of Division 2, all of the provisions of Cal. Revenue and Taxation Code Part I of Division 2 are adopted and made a part of this section as though fully set forth herein.
(1994 Code, § 3.12.060)
(G) Limitations on adoption of state law. In adopting the provisions of Cal. Revenue and Taxation Code Part I of Division 2, wherever the state is named or referred to as the taxing agency, the name of the city shall be substituted therefor. The substitution, however, shall not be made when the word "state" is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury or the Constitution of the state; the substitution shall not be made when the result of that substitution would require action to be taken by or against the city, or any agency whereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this subchapter; the substitution shall not be made in those subsections, including, but not necessarily limited to, subsections referring to the exterior boundaries of the state, where the result of the substitution would be to 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 the sales, storage, use or other consumption remain subject to tax by the state under the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2, or to 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 that code; the substitution shall not be made in Cal. Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828; and the substitution shall not be made for the word "state" in the phrase "retailer engaged in business in this state" in § 6203 or in the definition of that phrase in Cal. Revenue and Taxation Code § 6203.
(1994 Code, § 3.12.070)
(H) Sales tax. For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the city at the rate stated in division (C) of this section of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date.
(1994 Code, § 3.12.080)
(I) Place of sale. 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. 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. 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.
(1994 Code, § 3.12.090)
(J) Use tax. An excise tax is imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this city at the rate stated in division (C) of this section of the sales price of the property. The sales price shall include delivery charges when the charges are subject to state sales or use tax regardless of the place to which delivery is made.
(1994 Code, § 3.12.100)
(K) Permit not required when. If a seller's permit has been issued to a retailer under Cal. Revenue and Taxation Code § 6067, an additional seller's permit shall not be required by this section.
(1994 Code, § 3.12.110)
(L) Enjoining collection forbidden. 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 the city, or against any officer of the state or the city, to prevent or enjoin the collection under this chapter, or Cal. Revenue and Taxation Code Part 1.5 of Division 2, of any tax or any amount of tax required to be collected.
(1994 Code, § 3.12.120)
(M) Amendments. All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Cal. Revenue and Taxation Code Part 1.5 of Division 2 shall automatically become a part of this section.
(1994 Code, § 3.12.130) (Ord. 76-107, passed - -1976; Ord. 77-103, passed - -1977; Ord. 83-116, passed - -1983; Ord. 92-103, passed - -1992; Ord. 93-104, passed - -1993; Ord. 14-100, passed 7-8-2014)