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SIGNAL HILL, CALIFORNIA MUNICIPAL CODE
PREFACE
Title 1 GENERAL PROVISIONS
Title 2 ADMINISTRATION AND PERSONNEL
Title 3 REVENUE AND FINANCE
Title 4 (Reserved)
Title 5 BUSINESS TAXES, LICENSES AND REGULATIONS
Title 6 ANIMALS
Title 7 (Reserved)
Title 8 HEALTH AND SAFETY
Title 9 PUBLIC PEACE, MORALS AND WELFARE
Title 10 VEHICLES AND TRAFFIC
Title 11 (Reserved)
Title 12 STREETS, SIDEWALKS AND PUBLIC PLACES
Title 13 PUBLIC UTILITIES
Title 14 (Reserved)
Title 15 BUILDINGS AND CONSTRUCTION
Title 16 OIL AND GAS CODE*
Title 17 TRAILER PARKS
Title 18 SUBDIVISIONS*
Title 19 (Reserved)
Title 20 ZONING
Title 21 PUBLIC DEDICATION REQUIREMENTS AND IMPROVEMENT FEES TO BE PAID BY DEVELOPMENT PROJECTS
STATUTORY REFERENCES FOR CALIFORNIA CITIES
PRIOR CODE CROSS-REFERENCE TABLE
ORDINANCE LIST AND DISPOSITION TABLE
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3.12.060   Place of sale.
   A.   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 agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination.
   B.   The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made.
   C.   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.
(Ord. 73-9-709 § 1 (part), prior code § 3.04.070)
3.12.070   Use tax--Imposed.
   An excise tax is imposed on the storage, use, or other consumption in this 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 Section 3.12.020 of the sales price of the property. 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.
(Ord. 73-9-709 § 1 (part): prior code § 3.04.080)
3.12.080   State law--Adopted.
   Except as otherwise provided in this chapter, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are adopted and made a part of this ordinance as though fully set forth in this chapter.
(Ord. 73-9-709 § 1 (part): prior code § 3.04.090)
3.12.090   State law--Interpretation.
   In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, wherever the state of California 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 of California; 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 thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter; the substitution shall not be 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 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 Revenue and Taxation Code, 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 said provisions of that code; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828 of the Revenue and Taxation Code; and the substitution shall not be made for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 or in the definition of that phrase in Section 6203.
(Ord. 73-9-709 § 1 (part): prior code § 3.04.100)
3.12.100   Additional seller's permit not required.
   If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller's permit shall not be required by this chapter.
(Ord. 73-9-709 § 1 (part): prior code § 3.04.110)
3.12.110   Exclusions and exemptions.*
   A.   The amount subject to tax under this chapter shall not include any sales or use tax imposed by the state 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 tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city, city and county, or county in this state shall be exempt from the tax due under this chapter.
   C.   There are exempted from the computation of the amount of the sales tax under this chapter 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 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.
   D.   In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code, 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 exempted from the use tax under this chapter.
(Ord. 83-12-915 § 1: Ord. 73-9-709 § 1 (part): prior code § 3.04.130)
*   Editor's Note: Section 3 of Ordinance 83-12-915 states that Section 3.12.110, as set out in Section 1 of Ordinance 83-12-915, shall be operative January 1, 1984.
3.12.110   Exclusions and exemptions.*
   A.   The amount subject to tax under this chapter shall not include any sales or use tax imposed by the state 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 tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any county, city and county, or city in this state shall be exempt from the tax due under this chapter.
   C.   There are exempted from the computation of the amount of the sales tax under this chapter the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.
   D.   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 of such vessels for commercial purposes is exempted from the use tax under this chapter.
   E.   There are exempted from the computation of the amount of the sales tax under this chapter 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 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.
   F.   In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code, 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 exempted from the use tax under this chapter.
*   Editor's Note: Section 4 of Ordinance 83-12-915 states that Section 3.12.110, as set out in Section 2 of Ordinance 83-12-915, shall be operative on the operative date of any act of the Legislature of the state of California which amends Section 7202 of the Revenue and Taxation Code or which repeals and reenacts Section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of Section 7202, as those subdivisions read on October 1, 1983.
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