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(A) There is 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-Bums 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 the gross receipts 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 city which is shipped to a point outside the city, pursuant to the contract of sale, by delivery to such point by the retailer or his or her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this section, delivery to a point outside the city is satisfied:
(a) With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with § 4000) of Division 3 of the Cal. Vehicle Code, aircraft licensed in compliance with § 21411 of the Cal. Pub. Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with § 9840) of the Cal. Vehicle Code by registration to an out-of-city address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and
(b) With respect to commercial vehicles, by registration to a place of business out-of-city and 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 before the operative date of this subchapter.
(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 before the operative date of this subchapter.
(5) For the purposes of divisions (3) and (4) of this section, the sale or lease of tangible personal property is 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 or lease upon notice, whether or not such right is exercised.
(C) There are exempted from the use tax imposed by this subchapter, the storage, use or other consumption in this city 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 §§ 6366 and 6366.1 of the Cal. Rev. & Tax. Code.
(3) If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into before the operative date of this subchapter.
(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 before the operative date of this subchapter.
(5) For the purposes of divisions (C)(3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property is 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 or lease upon notice, whether or not such right is exercised.
(6) Except as provided in division (C)(7), a retailer engaged in business in the city is not required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the city or participates within the city in making the sale of the property, including, without limitation, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the city or through any representative, agent, canvasser, solicitor, subsidiary, or person in the city under the authority of the retailer.
(7) "A retailer engaged in business in the City" also includes any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with § 4000) of Division 3 of the Cal. Vehicle Code, aircraft licensed in compliance with § 21411 of the Cal. Pub. Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with § 9840) of the Cal. Vehicle Code. That retailer is required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the city.
(D) Any person subject to use tax under this subchapter 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 of Division 2 of the Cal. Rev. & Tax. 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.
(‘81 Code, § 3.08.140) (Ord. 796, passed - -83; Am. Ord. 1267, passed 12-2-16)
All amendments subsequent to the effective date of this Chapter to Part 1 of Division 2 of the Cal. Rev. & Tax. Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Cal. Rev. & Tax. Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Cal. Rev. & Tax. Code, automatically become a part of this subchapter, provided however, that no such amendment operates so as to affect the rate of tax imposed by this subchapter.
(Ord. 1267, passed 12-2-16)
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 city, or against any officer of the state or this city, to prevent or enjoin the collection under this subchapter, or Cal. Rev. & Tax. Code Part 1.6 of Division 2, of any tax or any amount of tax required to be collected.
(‘81 Code, § 3.08.160) (Am. Ord. 1267, passed 12-2-16)
REAL PROPERTY TRANSFER TAX
(A) The ordinance codified in this subchapter shall be known as the “Real Property Transfer Tax Ordinance of the city.”
(B) It is adopted pursuant to the authority contained in Cal. Rev. & Tax. Code §§ 11901 et seq.
('81 Code, § 3.16.010)
Statutory reference:
Real property transfer tax, see Cal. Rev. & Tax. Code §§ 11901 et seq.
(A) There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the city shall be granted, assigned, transferred or otherwise conveyed to or vested in, the purchaser or purchasers or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of value of any lien or encumbrances remaining thereon at the time of sale) exceeds $100, a tax at the rate of $0.275 for each $500 or fractional part thereof.
('81 Code, § 3.16.020)
(B) Any tax imposed pursuant to division (A) of this section shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.
('81 Code, § 3.16.030)
(A) Instruments to secure debts. Any tax imposed pursuant to this subchapter shall not apply to any instrument in writing given to secure a debt.
('81 Code, § 3.16.040)
(B) Public agencies. The United States or any agency or instrumentality thereof, any state or territory or political subdivision thereof, or the District of Columbia shall not be liable for any tax imposed pursuant to this subchapter with respect to any deed, instrument or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor.
('81 Code, § 3.16.050)
(C) Plans of reorganization or adjustment.
(1) Any tax imposed pursuant to this subchapter shall not apply to the making, delivering or filing of conveyances to make effective any plan or reorganization or adjustment:
(a) Confirmed under the Federal Bankruptcy Act, as amended;
(b) Approved in an equity receivership proceeding in a court involving a railroad corpora-tion, as defined in subdivision (m) of § 205 of Title 11 of the United States Code, as amended;
(c) Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of § 506 of Title 11 of the United States Code, as amended; or
(d) Whereby a mere change in identity, form or place of organization is effected.
(2) Subdivisions (a) through (d) of sub-division (1) shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation, approval or change.
('81 Code, § 3.16.060)
(D) Orders of Securities and Exchange Commission. Any tax imposed pursuant to this subchapter shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of § 1083 of the Internal Revenue Code of 1954; but only if:
(1) The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of 15 USC 79k relating to the Public Utility Holding Company Act of 1935;
(2) Such order specifies the property which is ordered to be conveyed;
(3) Such conveyance is made in obedience to such order.
('81 Code, § 3.16.070)
(E) Partnership.
(1) In the case of any realty held by a partnership, no levy shall be imposed pursuant to this subchapter by reason of any transfer of an interest in a partnership or otherwise, if such partnership (or another partnership) is considered a continuing partnership within the meaning of § 708 of the Internal Revenue Code of 1954. For purposes of this subchapter, such partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by such partnership at the time of such termination.
(2) Not more than one tax shall be imposed pursuant to this subchapter by reason of a termination described in subdivision (1) of this division, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.
('81 Code, § 3.16.080)
(F) Other exemptions. The exemptions set forth in Cal. Rev. & Tax. Code §§ 11921 through 11929 shall apply.
(A) Subject to the provisions of this section, claims for refund of taxes imposed pursuant to this subchapter shall be governed by the provisions of Cal. Rev. & Tax. Code §§ 5096 et seq.
('81 Code, § 3.16.100)
(B) Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded as provided in divisions (B), (C) and (D) provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax collector within one year of the date of payment. The claim shall be on forms furnished by the tax collector.
(C) An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the tax collector that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
(D) A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in division (A), but only when the tax was paid by the transient directly to the tax administrator, or when the transient having paid the tax to the operator, establishes to the satisfaction of the tax administrator that the transient has been unable to obtain a refund from the operator who collected the tax.
(E) No refund shall be paid under the provisions of this section unless the claimant establishes his or her right thereto by written records showing entitlement thereto.
(Am. Ord. 1049, passed 4-9-02)
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