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55C - RESO SALES AND USE TAX MEASURE
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55C - RESO SALES AND USE TAX MEASURE
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Last modified
10/9/2018 8:36:06 AM
Creation date
6/28/2018 6:35:41 PM
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City Clerk
Doc Type
Agenda Packet
Agency
City Manager's Office
Item #
55C
Date
7/3/2018
Destruction Year
2023
Document Relationships
65B - SALES TAX
(Related to)
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\Agenda Packets / Staff Reports\City Council (2004 - Present)\2018\06/19/2018
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at the rate of one and a half percent (1.5%) of any gross receipts of the <br />retailer from the sale of all tangible personal property sold at retail in the city <br />on and after the operative date of this chapter. <br />Sec. 35-205. - Place of sale. <br />For the purposes of this article, all retail sales are consummated at <br />the place of business of the retailer, unless the tangible personal property <br />sold is delivered by the retailer or his agent to an out-of-state destination or <br />to a common carrier for delivery to an out-of-state destination. The gross <br />receipts from such sales shall include delivery charges, when such charges <br />are subject to the state sales and use tax, regardless of the place to which <br />delivery is made. In the event a retailer has no permanent place of business <br />in the state or has more than one place of business, the place or places at <br />which the retail sales are consummated shall be determined under rules <br />and regulations to be prescribed and adopted by the California Department <br />of Tax and Fee Administration. <br />Sec. 35-206. - Imposition of use tax— Use tax rate. <br />An excise tax is hereby imposed on the storage, use, or other <br />consumption in the city of tangible personal property purchased from any <br />retailer on or after the operative date of this article, at the rate of one and a <br />half percent (1.5%) of the sales price of the property subject to the tax. The <br />sales price shall include delivery charges when such charges are subject to <br />state sales or use tax regardless of the place to which delivery is made. <br />Sec. 35-207. - Adoption of provisions of state law — Generally. <br />Except as otherwise provided in the article and except insofar as they <br />are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue <br />and Taxation Code, all of the provisions of Part 1 (commencing with § 6001) <br />of Division 2 of the Revenue and Taxation Code are hereby adopted and <br />made a part of this article as though fully set forth herein. <br />Sec. 35-208. - Adoption of provisions of state law — Limitations; Limitations <br />on collection of use taxes. <br />In adopting the provisions of Part 1 of Division 2 of the Revenue and <br />Taxation Code: <br />(1) Wherever the State of California is named or referred to as <br />the taxing agency, the name of this city shall be substituted therefor. <br />However, the substitution shall not be made when: <br />(A) The word "State" Is used as a part of the title of the <br />State Controller, State Treasurer, State Board of Control, State Board of <br />Equalization, State Treasury, or the Constitution of the State of California; <br />55C-46 <br />
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