Laserfiche WebLink
the cost of collecting city sales and use taxes and at <br /> the same time minimize the burden of record keeping <br /> upon persons subject to taxation under the provisions <br /> of this ordinance. <br /> <br /> 1-6.18 Contract With State. Prior to the operative date <br /> this city shall contract with the State Board of Equalization <br /> to perform all functions incident to the administration and <br /> operation of this sales and use tax ordinance~ provided, that <br /> if this city shall not have contracted with the State Board of <br /> Equalization prior to the operative date, it shall nevertheless <br /> so contract and in such a case the operative date shall be the <br /> first day of the first calendar quarter following the execution <br /> of such a contract rather than the first day of the first <br /> calendar quarter following the adoption of this ordinance <br /> <br />1~6o19 Sales Tax. For the privilege of selling tangible <br />personal property at retail a tax is hereby imposed upon all <br />retailers in the city at the rate stated in Section 2 of the <br />gross receipts of the retailer from the sale of all tangible <br />personal property sold at retail in this city on and after .the <br />operative date. <br /> <br />1~6.20 Place of Sale. For the purposes of this ordinance, <br />all reta~i~ sales are consummated at the place of business of <br />the retailer unless the tangible personal property sold is <br />delivered by the retailer or his agent to an out~of-~State des- <br />tination or to a common carrier for delivery to an out-of~State <br />destination. The gross receipts from such sales shall include <br />delivery charges, when such charges are subject to the State <br />sales and use tax, regardless of the place to which delivery <br />is made. In the event a retailer has no permanent place of <br />business in the State or has more than one place of business, <br />the place or places at which the retail sales are consummated <br />shall be determined under rules and regulations to be prescribed <br />and adopted by the State Board of Equalization. <br /> <br />1~-6.21 Use Tax. An excise tax is hereby imposed on the <br />storage~'~e or other consumotion in this city of tangible <br />personal property purchased from any retailer on and after the <br />operative date for storage, use or other consumption in this <br />city at the rate stated in § 1~6.15 of the sales price of the <br />property. The sales price shall include delivery charges when <br />such charges are subject to State sales or use tax regardless <br />of the place to which delivery is made. <br /> <br />1-6.22 A~~ of Provisions of State Law. Except as other~ <br />wise provided i~i~S~H~e ~nd~ ex~ceb~insofar as they are <br />inconsistent with the provisions of Part 1.5 of Division 2 of <br />the Revenue and Taxation Code~ all of the provisions of Part 1 <br />of Divislion 2 of the Revenue and Taxation Code are hereby <br />adopted and made ~ part of this ordinance as ~hough fully set <br />forth herein. <br /> <br />1~6.23 Limitations on Ad~o~tions of State Law. In adopting <br />the prov'-i"s~'~'~ ~UP~~'Yfvm~"~ ~ '~ Revenue and <br />Taxation Code~ wJaerever the State of California is named or <br />referred to as the taxing agency, the name of this City shall <br />be substituted therefor. The substitution~ however~ shall not <br />be made when the word ~"Statex~ is used as part of the title of <br />the State Controller, the State Treasurer~ The State Board of <br />Control, the State Board of Equalization~ the State Treasury, <br />or the Constitution of the State of California~ the substitution <br />shall not be made when the result of that substitution would <br /> <br /> <br />