TITLE IV
BUSINESS REGULATIONS

CHAPTER 1
SALES AND USE TAX

SECTION:

4-1-1: Short Title

4-1-2: Rate

4-1-3: Operative Date

4-1-4: Purpose

4-1-5: Contract With State

4-1-6: Sales Tax

4-1-7: Place Of Sale

4-1-8: Use Tax

4-1-9: Adoption Of Provisions Of State Law

4-1-10: Limitations On Adoption Of State Law

4-1-11: Permit Not Required

4-1-12: Exclusions And Exemptions

4-1-13: Exclusions And Exemptions

4-1-14: Application Of Provisions Relating To Exclusions And Exemptions (Rep. by Ord. 481, 1-3-1984)

4-1-15: Amendments

4-1-16: Enjoining Collection Forbidden

4-1-17: Penalties

4-1-1: SHORT TITLE:

This Ordinance shall be known as the "Uniform Local Sales and Use Tax Ordinance". (Ord. 373, 1974)

4-1-2: RATE:

The rate of sales tax and use tax imposed by this Chapter shall be one percent (1.00%). (Ord. 430, 2-4-1981, eff. 7-1-1981)

4-1-3: OPERATIVE RATE:

This Ordinance shall be operative on January 1, 1974. (Ord. 373, 1974)

4-1-4: PURPOSE:

The City Council hereby declares that this Ordinance is adopted to achieve the following, among other, purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes.

   (A)   To adopt a Sales and Use Tax Ordinance which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;

   (B)   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 consistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;

   (C)   To adopt a Sales and Use Tax Ordinance 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 adopts 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;

   (D)   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 Part 1.5 of Division 2 of the Revenue and Taxation Code, 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 Ordinance. (Ord. 373, 1974)

4-1-5: CONTRACT WITH STATE:

Prior to the operative date this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this Sales and Use Tax Ordinance; provided, that if this City shall not have contract with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather than the first day of the first calendar quarter following the adoption of this Ordinance. (Ord. 373, 1974)