Source: https://www.codepublishing.com/CA/PacificGrove/html/PacificGrove06/PacificGrove0607.html
Timestamp: 2019-08-18 01:18:42
Document Index: 410009508

Matched Legal Cases: ['§ 2', '§ 3', '§ 2', '§ 4', '§ 2', '§ 5', 'art 1', 'art 1', 'art 1', 'art 1', '§ 2', '§ 6', '§ 2', '§ 7', '§ 2', '§ 8', '§ 2', '§ 9', 'art 1', 'art 1', '§ 2', '§ 10', 'art 1', '§ 2', '§ 11', 'art 1', '§ 2', '§ 12', 'art 1', 'arts 1', 'arts 1', '§ 2', '§ 13', 'art 1', '§ 2', '§ 14', '§ 2', '§ 15']

Chapter 6.07 TRANSACTIONS AND USE TAX
6.07.010 Title.
6.07.030 Contract with state.
6.07.040 Purpose.
6.07.050 Imposition of transactions tax – Rate.
6.07.060 Place of sale – Presumption.
6.07.070 Imposition of use tax – Rate.
6.07.080 Adoption of provisions of state law by reference.
6.07.090 Limitations on adoption of state law and collection of use taxes.
6.07.100 Exemptions and exclusions.
6.07.110 Amendments.
6.07.120 Enjoining collection prohibited.
6.07.130 Permit not required.
This chapter shall be known as the city of Pacific Grove transactions and use tax ordinance. [Ord. 09-005 §§ 2, 3, 2009; Ord. 08-005 § 3, 2008].
“City” as used in this chapter shall refer to the city of Pacific Grove.
“Operative date” as used in this chapter shall mean the first of the first calendar quarter commencing more than 110 days after the adoption of the ordinance codified in this chapter and approval by the voters of a measure approving the imposition of the transaction and use tax.
“Transactions tax” as used in this chapter shall refer to that tax commonly known as “sales tax,” and the two terms shall mean the same wherever used in this code. [Ord. 09-005 §§ 2, 4, 2009; Ord. 08-005 § 4, 2008].
Prior to the operative date, the city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transaction and use tax ordinance. If the city shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless do so, and in such case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. [Ord. 09-005 §§ 2, 4, 2009; Ord. 08-005 § 5, 2008].
This chapter has been adopted for the following, and other, purposes and directs that the provisions hereof be interpreted in order to accomplish those purposes:
(a) To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the California Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the city to adopt this tax ordinance which shall be operative if a majority of the qualified voters of the city voting on the measure vote to approve the imposition of the tax at an election called for that purpose.
(b) To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirement and limitations contained in Part 1.6 of Division 2 of the California Revenue and Taxation Code.
(c) To adopt a retail transactions and use tax ordinance that imposes a 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 California State Sales and Use Taxes.
(d) To adopt a retail transactions and use tax ordinance that can be administered in a manner that will, to the greatest degree possible, be consistent with the provisions of Part 1.6 of Division 2 of the California Revenue and Taxation Code, minimize the cost of collecting the transactions 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.
(e) The proceeds deriving from the provisions of this transactions and use tax shall be a “general tax,” the revenue from which shall be placed into the city’s general fund and be available for any and all municipal purposes. [Ord. 09-005 §§ 2, 4, 2009; Ord. 08-005 § 6, 2008].
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the city at the rate of one percent of the gross receipts of any 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 in this chapter. [Ord. 09-005 §§ 2, 4, 2009; Ord. 08-005 § 7, 2008].
For the purposes of this chapter, all retail sales are presumed 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 State Board of Equalization. [Ord. 09-005 §§ 2, 4, 2009; Ord. 08-005 § 8, 2008].
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 and after the operative date of the ordinance codified in this chapter for storage, use or other consumption in said territory 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. 09-005 §§ 2, 4, 2009; Ord. 08-005 § 9, 2008].
Except as otherwise provided herein, and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the California Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code, as amended and in force and effect on the operative date of this chapter, applicable to use taxes are hereby adopted and made a part of this chapter as though fully set forth herein. [Ord. 09-005 §§ 2, 4, 2009; Ord. 08-005 § 10, 2008].
(a) Wherever the state of California is named or referred to as the taxing agent, the name of this city shall be substituted therefor; however, the substitution shall not be made when:
(1) The word “state” is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the constitution of the state of California.
(2) The result of that substitution would require action to be taken by or against this city or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter.
(A) Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the state under the provisions of Part 1 of Division 2 of the California Revenue and Taxation Code; or
(B) Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property, which would not be subject to tax by the state under the said provision of that code.
(4) In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the California Revenue and Taxation Code.
(b) The word “city” shall be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 and in the definition of that phrase in Section 6203. [Ord. 09-005 §§ 2, 4, 5, 2009; Ord. 08-005 § 11, 2008].
(2) Sales of property to be used outside the city which is shipped to a point outside the city, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this subsection, delivery to a point outside the city shall be satisfied:
(A) With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the California Vehicle Code, aircraft licensed in compliance with Section 21411 of the California Public Utilities Code, and undocumented vessels registered under Chapter 1 of Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-city address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and
(5) For the purposes of subsections (b)(3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
(3) If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of the ordinance codified in this chapter.
(4) If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease, which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of the ordinance codified in this chapter.
(5) For the purposes of subsections (c)(3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
(6) Except as provided in subsection (c)(7) of this section, a retailer engaged in business in the city shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the city or participates within the city in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the city or through any representative, agent, canvasser, solicitor, subsidiary, or person in the city under the authority of the retailer.
(7) “A retailer engaged in business in the city” shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the California Vehicle Code, aircraft licensed in compliance with Section 21411 of the California Public Utilities Code, or undocumented vessels registered under Chapter 1 of Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the city.
(d) Any person subject to use tax under this chapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the California Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. [Ord. 09-005 §§ 2, 4, 6, 2009; Ord. 08-005 § 12, 2008].
All amendments subsequent to the operative date of this chapter to Part 1 of Division 2 of the California Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Parts 1.6 and 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Parts 1.6 and 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this chapter; provided, however, that no such amendment shall operate so as to affect the rate of tax imposed by this chapter. [Ord. 09-005 §§ 2, 4, 2009; Ord. 08-005 § 13, 2008].
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 the city, or against any officer of the state or the city, to prevent or enjoin the collection under this chapter, or Part 1.6 of Division 2 of the California Revenue and Taxation Code, of any tax or any amount of tax required to be collected. [Ord. 09-005 §§ 2, 4, 2009; Ord. 08-005 § 14, 2008].
If a seller’s permit has been issued to a certain retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor’s permit shall not be required by this chapter. [Ord. 09-005 §§ 2, 4, 2009; Ord. 08-005 § 15, 2008].