This chapter shall be known as the "Uniform Local Sales and
Use Tax Ordinance of the city of Fountain Valley."
(Ord. 9 § 1, 1957)
The city council hereby declares that the ordinance codified
herein is adopted to achieve the following, among other purposes,
and directs that the provisions hereof be interpreted in order to
accomplish those purposes:
(1)
To
adopt a sales and use tax ordinance which complies with the requirements
and limitations contained in Part 1.5 of Division 2 of the Revenue
and Taxation Code of the state of California;
(2)
To
adopt a sales and use tax ordinance which incorporates provisions
identical to those of the Sales and Use Tax Law of the state of California
insofar as these provisions are not inconsistent with the requirements
and limitations contained in Part 1.5 of Division 2 of the said Revenue
and Taxation Code;
(3)
To
adopt a sales and use tax ordinance which imposes a one percent tax
and provides a measure therefor that can be administered and collected
by the State Board of Equalization in a manner that adapts itself
as fully as practical to, and requires the least possible deviation
from, the existing statutory and administrative procedures followed
by the State Board of Equalization in administering and collecting
the California State sales and use taxes;
(4)
To
adopt a sales and use tax ordinance which can be administered in a
manner that will, to the degree possible consistent with the provisions
of Part 1.5 of Division 2 of said Revenue and Taxation Code, minimize
the cost of collecting city sales and use taxes and at the same time
minimize the burden of record keeping upon persons subject to taxation
under the provisions of this ordinance.
(Ord. 9 § 2, 1957; Ord. 67 § 2, 1961)
The ordinance codified herein shall become operative on July
1, 1957, and prior thereto this city shall contract with the State
Board of Equalization to perform all functions incident to the administration
and operation of this sales and use tax ordinance; provided, that
if this city has not contracted with the State Board of Equalization,
as above set forth, prior to July 1, 1957, the ordinance codified
herein shall not be operative until the first day of the first calendar
quarter following the execution of such a contract by the city and
by the State Board of Equalization, provided further that the ordinance
codified herein shall not become operative prior to the operative
date of the Uniform Local Sales and Use Tax Ordinance of the county
of Orange.
(Ord. 9 § 3, 1957)
For the privilege of selling tangible personal property at retail
a tax is hereby imposed upon all retailers in the city at the rate
of one percent of the gross receipts of the retailer from the sale
of all tangible personal property sold at retail in the city on and
after the operative date of the ordinance codified herein.
(Ord. 9 § 4(a)(1), 1957)
For the purposes of this chapter, all retail sales are consummated
at the place of business 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 permanent 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 board of equalization.
(Prior Ord. 9 § 4(a)(2), 1957; Ord. 67 § 2, 1961)
Except as hereinafter provided, and except insofar as they are
inconsistent with the provisions of Part 1.5 of Division 2 of the
said Revenue and Taxation Code, all of the provisions of Part 1 of
Division 2 of said code, as amended and in force and effect on July
1, 1957, applicable to sales taxes are hereby adopted and made a part
of this section as though fully set forth herein.
(Ord. 9 § 4(6)(1), 1957)
Wherever, and to the extent that, in Part 1 of Division 2 of
the said Revenue and Taxation Code, the state of California is named
or referred to as the taxing agency, the city of Fountain Valley shall
be substituted therefor. Nothing in this section shall be deemed to
require the substitution of the name of the city of Fountain Valley
for the word "state" when that word is used as part of the title of
the State Controller, the State Treasurer, the State Board of Control,
the State Board of Equalization, or the name of the State Treasury,
or of the Constitution of the state of California; nor shall the name
of the city be substituted for that of the state in any section when
the result of that substitution would require action to be taken by
or against the city or any agency thereof, rather than by or against
the State Board of Equalization, in performing the functions incident
to the administration or operation of this chapter; and neither shall
the substitution be deemed to have been made in those sections, including,
but not necessarily limited to, sections referring to the exterior
boundaries of the state of California, where the result of the substitution
would be to provide an exemption from this tax with respect to certain
gross receipts which would not otherwise be exempt from this tax while
those gross receipts remain subject to tax by the state under the
provisions of Part 1 of Division 2 of the said Revenue and Taxation
Code; nor to impose this tax with respect to certain gross receipts
which would not be subject to tax by the state under the said provisions
of that code; and, in addition, the name of the city shall not be
substituted for that of the state in Sections 6701, 6702 (except in
the last sentence thereof), 6711, 6715, 6797 and 6828 of the said
Revenue and Taxation Code as adopted.
(Ord. 9 § 4(b)(2), 1957)
If a seller's permit has been issued to a retailer under Section
6067 of the Revenue and Taxation Code, an additional seller's permit
shall not be required by reason of this section.
(Ord. 9 § 4(b)(3), 1957; Ord. 707 § 1, 1973)
There shall be excluded from the gross receipts by which the
tax is measured:
(1)
The
amount of any sales or use tax imposed by the state of California
upon a retailer or consumer;
(2)
The
gross receipts from the sale of tangible personal property to operators
of aircraft to be used or consumed principally outside the city in
which the sale is made and directly and exclusively in the use of
such aircraft as common carriers of persons or property under the
authority of the laws of this state, the United States, or any foreign
government.
(Ord. 981 § 2, 1983)
An excise tax is hereby imposed on the storage, use or other
consumption in the city of tangible personal property purchased from
any retailer on or after the operative date of the ordinance codified
herein, for storage, use or other consumption in the city at the rate
of one percent 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 regardless of the place to which delivery is made.
(Ord. 9 § 5(a), 1957)
Except as hereinafter provided, and except insofar as they are
inconsistent with the provisions of Part 1.5 of Division 2 of the
said Revenue and Taxation Code, all of the provisions of Part 1 of
Division 2 of said code, as amended and in force and effect on July
1, 1957, applicable to use taxes are hereby adopted and made a part
of this section as though fully set forth herein.
(Ord. 9 § 5(b)(1), 1957)
Wherever, and to the extent that, in Part 1 of Division 2 of
the said Revenue and Taxation Code the state of California is named
or referred to as the taxing agency, the name of this city shall be
substituted therefor. Nothing in this subdivision shall be deemed
to require the substitution of the name of this city for the word
"state" when the word is used as part of the title of the State Controller,
the State Treasurer, the State Board of Control, the State Board of
Equalization, or the name of the State Treasury, or of the Constitution
of the state of California; nor shall the name of the city be substituted
for that of the state in any section when the result of that substitution
would require action to be taken by or against the city or any agency
thereof rather than by or against the State Board of Equalization,
in performing the functions incident to the administration or operation
of the ordinance codified herein; and neither shall the substitution
be deemed to have been made in those sections, including but not necessarily
limited to, sections referring to the exterior boundaries of the state
of California, where the result of the substitution would be to provide
an exemption from this tax with respect to certain storage, use or
other consumption of tangible personal property which would not otherwise
be exempt from this tax while such storage, use or other consumption
remains subject to tax by the state under the provisions of Part 1
of Division 2 of the said Revenue and Taxation Code, or to impose
this tax with respect to certain storage, use or other consumption
of tangible personal property which would not be subject to tax by
the state under the said provisions of that code; and in addition,
the name of the city shall not be substituted for that of the state
in Sections 6701, 6702 (except in the last sentence thereof), 6711,
6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as
adopted, and the name of the city shall not be substituted for the
word "state" in the phrase "retailer engaged in business in this state"
in Section 6203 nor in the definition of that phrase in Section 6203.
(Ord. 9 § 5(b)(2), 1957; Ord. 67 § 5, 1961)
There shall be exempt from the tax due under this section:
(1)
The
amount of any sales or use tax imposed by the state of California
upon a retailer or consumer;
(2)
The
storage, use or other consumption of tangible personal property, the
gross receipts from the sale of which has been subject to sales tax
under a sales and use tax ordinance enacted in accordance with Part
1.5 of Division 2 of the Revenue and Taxation Code by any city and
county, or city in this state;
(3)
In
addition to the exemptions provided in Sections 6366 and 6366.1 of
the Revenue and Taxation Code, the storage, use, or other consumption
of tangible personal property purchased by operators of aircraft and
used or consumed by such operators directly and exclusively in the
use of such aircraft as common carriers of persons or property for
hire or compensation under a certificate of public convenience and
necessity issued pursuant to the laws of this state, the United States,
or any foreign government.
(Ord. 981 § 3, 1983)
All amendments of the said Revenue and Taxation Code enacted
subsequent to the effective date of the ordinance codified herein
which relate to the sales and use tax and which are not inconsistent
with Part 1.5 of Division 2 of the said Revenue and Taxation Code
shall automatically become a part of this chapter.
(Ord. 9 § 6, 1957)
No injunction or writ of mandate or other legal or equitable
process shall issue in any suit, action, proceeding in any court against
the state or this city, or against any officer of the state or this
city, to prevent or enjoin the collection under this chapter, or Part
1.5 of Division 2 of the Revenue and Taxation Code, of any tax or
any amount of tax required to be collected.
(Ord. 9 § 7, 1957)
Any person or persons subject to the sales and use tax under
this chapter shall be entitled to a credit against the payment of
such taxes due in the amount of any sales and use taxes due from that
person or persons to the Fountain Valley agency for community development
("agency") pursuant to ordinance No. 001, adopted by the agency on
October 25, 1988, which affects businesses located within the industrial
area redevelopment project area, the boundaries of which are specifically
described in that certain redevelopment plan approved and adopted
by the city council of the city on November 16, 1986, by ordinance
No. 809, as amended on November 1, 1983 by ordinance No. 978, or,
alternatively (following a validation action), in that portion of
the industrial area redevelopment project area more particularly described
in Exhibit "A" to the aforementioned agency ordinance No. 001.
(Ord. 1115 § 1, 1988)