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File Number: 14-278 <br />agent to an out-of-state destination or to a common carrier for delivery to an out-of-state <br />destination. The gross receipts from such sales shall include delivery charges, when such <br />charges are subject to the state sales and use tax, regardless of the place to which delivery is <br />made. In the event a retailer has no permanent place of business in the State or has more <br />than one place of business, the place or places at which the retail sales are consummated <br />shall be determined under rules and regulations to be prescribed and adopted by the State <br />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 <br />tangible personal property purchased from any retailer on and after the operative date of this <br />ordinance for storage, use or other consumption in said territory at the rate of 0.5% of the <br />sales price of the property. The sales price shall include delivery charges when such charges <br />are subject to state 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 <br />with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the <br />provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and <br />Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth <br />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, <br />the name of this City shall be substituted therefore. However, the substitution shall not be <br />made 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 against <br />this City or any agency, officer, or employee thereof rather than by or against the State Board <br />of Equalization, in performing the functions incident to the administration or operation of this <br />Ordinance. <br />(3) In those sections, including, but not necessarily limited to sections referring <br />to the exterior boundaries of the State of California, where the result of the substitution would <br />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 <br />otherwise be exempt from this tax while such sales, storage, use or other consumption remain <br />subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and <br />Taxation Code, or; <br />(B) Impose this tax with respect to certain sales, storage, use or other <br />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 />City of San Leandro Page 4 Printed on 11125/2014 <br />