This chapter shall be known as the Sacramento County Uniform
Local Sales and Use Tax Ordinance.
(Ord. 751 § 1, 1961)
Note: For statutory provision sections pertaining to local
sales and use taxes, see Rev. & Tax. Code § 7200 et
seq.
The Board of Supervisors of the County declares that the ordinance
codified herein is adopted to achieve the following, among other,
purposes, and direct 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;
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 insofar
as those provisions are not inconsistent with the requirements and
limitations contained in Part 1.5 of Division 2 of the Revenue and
Taxation Code;
3.
To
adopt a sales and use tax ordinance which imposes a one and one-quarter
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 practicable 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 the Revenue and Taxation Code, minimize
the cost of collecting county 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 chapter.
(Ord. 751 § 2, 1961; SCC 81 § 1, 1972)
a.
Rate:
1.
For
the privilege of selling tangible personal property at retail a tax
is imposed upon all retailers in the County 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 County on and after April
1, 1956, to and including June 30, 1972, and at the rate of one and
one-quarter percent thereafter;
2.
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.
b.
Applicability
of State Law:
1.
Except
as hereinafter provided, and except insofar as they are inconsistent
with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation
Code, all of the provisions of Part 1 of Division 2 of that Code,
as amended and in force and effect on January 1, 1962, applicable
to sales taxes are adopted and made a part of this section as though
fully set forth herein;
2.
Wherever,
and to the extent that, in Part 1 of Division 2 of the Revenue and
Taxation Code the state of California is named or referred to as the
taxing agency, the "County of Sacramento" shall be substituted therefor.
Nothing in this division shall be deemed to require the substitution
of the name of the County for the word "State" when that word is used
as part of the title of the State Controller, 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; nor shall
the name of the County 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 County 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, 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 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 provisions of that Code; and, in addition, the name
of the County 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 Revenue and Taxation Code as adopted;
3.
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;
4.
There
shall be excluded from the gross receipts by which the tax is measured:
i.
The amount of any sales or use tax imposed by the state upon a retailer
or consumer;
ii.
Eighty percent of the gross receipts from the sale of property to
operators of common carriers and waterborne vessels to be used or
consumed in the operation of such common carriers or waterborne vessels
principally outside of this County.
(Ord. 751 § 4, 1961; SCC 81 § 2, 1972)
There shall be excluded from the gross receipts by which the
tax is measured:
i.
The
amount of any sales or use tax imposed by the state of California
upon a retailer or consumer;
ii.
Eighty
percent of the gross receipts from the sale of tangible personal property
to operators of aircraft to be used or consumed principally outside
the county 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.
(SCC 147 § 1, 1973; SCC
572 § 1, 1983)
There shall be excluded from the gross receipts by which the
tax is measured:
i.
The
amount of any sales or use tax imposed by the state of California
upon a retailer or consumer.
ii.
Eighty
percent of the gross receipts from the sale of tangible personal property
to operators of waterborne vessels to be used or consumed principally
outside the county in which the sale is made and directly and exclusively
in the carriage of persons or property in such vessels for commercial
purposes.
iii.
Eighty percent of the gross receipts from the sale of tangible personal
property of operators of aircraft to be used or consumed principally
outside the county in which the sale is made and directly and exclusively
in the use of such aircraft as common carriers or persons or property
under the authority of the laws of this state, the United States,
or any foreign government.
iv.
This
section shall be operative on the operative date of any act of the
Legislature of the state of California, which amended or repeals and
reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to
provide an exemption for operators of waterborne vessels in the same
or substantially the same language as that existing in those sections
as they read on October 1, 1983.
(SCC 572 § 4, 1983)
a.
An excise
tax is imposed on the storage, use or other consumption in the County
of tangible personal property purchased from any retailer on or after
April 1, 1956, for storage, use or other consumption in the County
at the rate of one percent of the sales price of the property to and
including June 30, 1972, and at the rate of one and one-quarter percent
thereafter. 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.
b.
Applicability
of State Law:
1.
Except
as hereinafter provided, and except insofar as they are inconsistent
with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation
Code all of the provisions of Part 1 of Division 2 of that Code, as
amended and in force and effect on January 1, 1962, applicable to
use taxes, are adopted and made a part of this section as though fully
set forth herein;
2.
Whenever,
and to the extent that, in Part 1 of Division 2 of the Revenue and
Taxation Code the state of California is named or referred to as the
taxing agency, the name of this County shall be substituted therefor.
Nothing in this subdivision shall be deemed to require the substitution
of the name of this County 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; nor
shall the name of the County 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 County 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, 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 Revenue and Taxation Code, or to impose this tax with respect
to certain storage, use or other consumption to tangible personal
property which would not be subject to tax by the state under the
provisions of that code; and in addition, the name of the County 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
County 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 6303;
3.
There
shall be exempt from the tax due under this section:
A.
The amount of any sales or use tax imposed by the state upon a retailer
or consumer,
B.
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, county, or city in this state,
C.
Provided, however, that the storage or use of tangible personal property
in the transportation or transmission of persons, property, or communications
or in the generation, transmission or distribution of electricity
or in the manufacture, transmission or distribution of gas in intrastate,
interstate or foreign commerce by public utilities which are regulated
by the Public Utilities Commission of the state shall be exempt from
eighty percent of the tax due under this section.
(Ord. 751 § 5, 1961; SCC 81 § 3, 1972)
There shall be exempt from the tax due under Section 3.04.040:
i.
The
amount of any sales or use tax imposed by the state of California
upon a retailer or consumer;
ii.
The
storage, use, or other consumption of tangible personal property,
the gross receipts from the sale of which have been subject to sales
tax under a sales and use tax ordinance enacted by accordance with
Part 1.5 of Division 2 of the Revenue and Taxation Code by any city
and county, county, or city in this state, shall be exempt from the
tax due under this chapter;
iii.
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 is exempt from 80 percent of the tax.
(SCC 147 § 2, 1973; SCC
572 § 2, 1983)
There shall be exempt from the tax due under this section:
i.
The
amount of any sales or use tax imposed by the state of California
upon a retailer or consumer.
ii.
The
storage, use, or other consumption of tangible personal property,
the gross receipts from the sale of which have 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, county, or city in this state, shall be exempt from the
tax due under this ordinance.
iii.
Provided, however, that the storage, use, or other consumption of
tangible personal property purchased by operators of waterborne vessels
and used or consumed by such operators directly and exclusively in
the carriage of persons or property in such vessels for commercial
purposes is exempted from 80 percent of the tax.
iv.
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 the 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 is exempt from 80 percent of the
tax.
v.
This
section shall be operative on the operative date of any act of the
Legislature of the state of California, which amended or repeals and
reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to
provide an exemption for operators or waterborne vessels in the same
or substantially the same language as that existing in those sections
as they read on October 1, 1983.
(SCC 572 § 5, 1983)
i.
Any
person subject to a sales or use tax or required to collect a use
tax under this chapter shall be entitled to credit against the payment
of taxes due under this chapter the amount of sales and use tax due
any city in this County, provided that the city sales and use tax
is levied under an ordinance including provisions substantially conforming
to the provisions of subdivision (1) to (8), inclusive, of subdivision
(h) of Section 7202 of the Revenue and Taxation Code, and other applicable
provisions of Part 1.5 of Division 2 of that Code.
(Ord. 751 § 6, 1961; SCC 572 § 3, 1983)
Any person subject to a sales or use tax or required to collect
a use tax under this ordinance shall be entitled to credit against
the payment of taxes due under this ordinance the amount of sales
and use tax due any city in this County, provided that the city sales
and use tax is levied under an ordinance including provisions substantially
conforming to the provisions of subdivision (1) to (10), inclusive,
of subsection (i) of Section 7202 of the Revenue and Taxation Code,
and other applicable provisions of part 1.5 of Division 2 of that
Code.
This section shall be operative on the operative date of any
act of the Legislature of the state of California, which amended or
repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation
Code to provide an exemption for operators of waterborne vessels in
the same or substantially the same language as that existing in those
sections as they read on October 1, 1983.
(SCC 572 § 6, 1983)
Any person subject to a sales or use tax or required to collect
a use tax under this chapter shall be entitled to credit against the
payment of taxes due under this chapter the amount of sales and use
tax due any city in this County, provided that the city sales and
use tax is levied under an ordinance including provisions substantially
conforming to the provisions of subdivisions (1) to (10), inclusive,
of subsection (i) of Section 7202 of the Revenue and Taxation Code,
and other applicable provisions of Part 1.5 of Division 2 of that
code.
(SCC 147 § 3, 1973)
No injunction or writ of mandate or other legal or equitable
process shall issue in any suit, action, or proceeding in any court
against the state or this County or against any officer of the state
or this County 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. 751 § 7, 1961)
All amendments of the Revenue and Taxation Code enacted subsequent
to January 1, 1962 which relate to the sales and use tax and which
are not inconsistent with Part 1.5 of Division 2 of the Revenue and
Taxation Code shall automatically become a part of this chapter.
(Ord. 751 § 8, 1961)
a.
Sections 3.04.035, 3.04.045, and 3.04.055 shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio for state-assessed property which is identical to the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, at which time subdivision (b)(4) of Section 3.04.030, subdivision (b)(3) of Section 3.04.040, and Section 3.04.050 shall become inoperative.
b.
In the event that Sections 3.04.035, 3.04.045, and 3.04.055 become operative and the State Board of Equalization subsequently adopts an assessment ratio for state-assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, subdivision (b)(4) of Section 3.04.03, subdivision (b)(3) of Section 3.04.040, and Section 3.04.050 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time Sections 3.04.035, 3.04.045, and 3.04.055 shall be inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code at which time Sections 3.04.035, 3.04.045, and 3.04.055 shall again become operative and subdivision (b)(4) of Section 3.04.030, subdivision (b)(3) of Section 3.04.040, and Section 3.04.050 shall become inoperative.
(SCC 81 § 4, 1972; SCC
147 § 4, 1973)
This chapter shall become inoperative on the first day of the
first calendar quarter which commences more than 60 days following
the date on which any city within the County applies its sales and
use tax to transactions at a rate in excess of the rates provided
in the following schedule:
1.
A rate
of eighty cents per dollar for the period from July 1, 1961 through
March 31, 1963;
2.
A rate
of eighty-five cents per dollar for the period from April 2, 1963
through March 31, 1965;
3.
A rate
of ninety cents per dollar for the period from April 1, 1965 through
March 31, 1967;
4.
A rate
of ninety-five cents per dollar for the period from April 1, 1967
through March 31, 1969.
(Ord. 751 § 9, 1961; Ord. 797 § 1, 1963)