§ 37.18 CONTRACT WITH STATE.

   Before the operative date, the city must contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax chapter; provided, that if the city cannot have contracted with the State Board of Equalization before the operative date, it must nevertheless so contract and in such a case the operative date is the first day of the first calendar quarter following the execution of such a contract.

(‘81 Code, § 3.08.050) (Am. Ord. 1267, passed 12-2-16)

§ 37.19 TRANSACTIONS TAX RATE.

   For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the city at the rate of 1% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this subchapter.

(‘81 Code, § 3.08.060) (Am. Ord. 1267, passed 12-2-16)

§ 37.20 PLACE OF SALE.

   For the purposes of this subchapter, 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 such sales 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 is determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.

(‘81 Code, § 3.08.070) (Am. Ord. 1267, passed 12-2-16)

§ 37.21 USE TAX RATE.

   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 of this subchapter for storage, use or other consumption in said territory at the rate of 1% of the sales price of the property. The sales price includes delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.

(‘81 Code, § 3.08.080) (Am. Ord. 1267, passed 12-2-16)

§ 37.22 ADOPTION OF PROVISIONS OF STATE LAW.

   Except as otherwise provided in this subchapter and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Cal. Rev. & Tax. Code, all of the provisions of Part 1 (commencing with § 6001) of Division 2 of the Cal. Rev. & Tax. Code are adopted and made a part of this subchapter as though fully set forth.

(Am. Ord. 1267, passed 12-2-16)

§ 37.23 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES.

   In adopting the provisions of Part 1 of Division 2 of the Cal. Rev. & Tax. Code:

   (A)   The city is substituted wherever the State of California is named or referred to as the taxing agency. However, the substitution is not made when:

      (1)   The word STATE is used as a part of the title of the State Controller, State Treasurer, Victim Compensation and Government Claims Board of Equalization, State Board of Equalization, State Treasury, or the Constitution of the State of California;

      (2)   The result of that substitution would require action to be taken by or against this city or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this subchapter.

      (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 remain subject to tax by the state under the provisions of Part 1 of Division 2 of the Cal. Rev. & Tax. 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 said provision of that code.

      (4)   In §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Cal. Rev. & Tax. Code.

   (B)   The word “City” is substituted for the word "State" in the phrase "retailer engaged in business in this State" in § 6203 and in the definition of that phrase in § 6203 of the Cal. Rev. & Tax. Code.

(Am. Ord. 1267, passed 12-2-16)

§ 37.24 PERMIT NOT REQUIRED.

   If a seller’s permit has been issued to a retailer under § 6067 of the Cal. Rev. & Tax. Code, an additional transactor’s permit is not required by this subchapter.

(Ord. 1267, 12-2-16)