NS-1187 - Laserfiche WebLink

Home Browse Search

ORDINANCE NS-1187 PAGE TWO (d) To adopt a sales and use tax ordinance which can be administered in a manner that will, to the degree possible con- sistent 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 bur- den of record keeping upon persons subject to taxation under the provisions of this article. Sec. 35-54. CONTRACT WITH STATE. Prior to the operative date this city shall contract with the State Board of Equaliza- tion 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 contracted 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 arti- cle. Sec. 35-55. SALES TAX. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the city at the rate stated in Section 35-51 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date. Sec. 35-56. PLACE OF SALE. For the purposes of this article, all retail sales are consummated at the place of busi- ness 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. 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. In the event a retailer has no perma- nent 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. Sec. 35-57. USE TAX. An excise tax is hereby 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 35-51 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 regard- less of the place to which delivery is made. Sec. 35-58. ADOPTION OF PROVISIONS OF STATE LAW. Except as otherwise provided in this article and except insofar as they are inconsistent with the provision 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 here- by adopted and made a part of this article as though fully set forth herein. Sec. 35-59. LIMITATIONS ON ADOPTION OF STATE LAW. 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 this 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