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retailer has no permanent place of business in the State or has more than one place of business, <br />the place or places at which the retail sales are consummated shall be determined under rules and <br />regulations to be prescribed and adopted by the State Board of Equalization. <br />Section 2-19-130.Use Tax Rate. <br />An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible <br />personal property purchased from any retailer on and after the operative date of this ordinance <br />for storage, use or other consumption in said territory at the rate of 0.5% of the sales price of the <br />property. The sales price shall include delivery charges when such charges are subject to state <br />sales or use tax regardless of the place to which delivery is made. <br />Section 2-19-135.Adoption of Provisions of State Law. <br />Except as otherwise provided in this ordinance and except insofar as they are inconsistent with <br />the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions <br />of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are <br />hereby adopted and made a part of this ordinance as though fully set forth herein. <br />Section 2-19-140.Limitations on Adoption of State Law and Collection of Use Taxes. <br />In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: <br />(a) Wherever the State of California is named or referred to as the taxing agency, the <br />name of this City shall be substituted therefore. However, the substitution shall not be made <br />when: <br />(1)The word "State" is used as a part of the title of the State Controller, State <br />Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the <br />Constitution of the State of California; <br />(2)The result of that substitution would require action to be taken by or <br />against this City or any agency, officer, or employee thereof rather than by or against the State <br />Board of Equalization, in performing the functions incident to the administration or operation of <br />this Ordinance. <br />(3)In those sections, including, but not necessarily limited to sections <br />referring to the exterior boundaries of the State of California, where the result of the substitution <br />would be to: <br />(A)Provide an exemption from this tax with respect to certain <br />sales, storage, use or other consumption of tangible personal property which would not otherwise <br />be exempt from this tax while such sales, storage, use or other consumption remain subject to tax <br />by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; <br />(B)Impose this tax with respect to certain sales, storage, use or <br />other consumption of tangible personal property which would not be subject to tax by the state <br />under the said provision of that code. <br />(4)In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, <br />6737, 6797 or 6828 of the Revenue and Taxation Code. <br />(b)The word "City" shall be substituted for the word "State" in the phrase "retailer <br />engaged in business in this State" in Section 6203 and in the definition of that phrase in Section <br />6203.