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Ordinance No. 26~5
UNIFORM C~UNTY SALES AND USE TAX ORDINANC~
Section 1. Th~s ordinance sha3.J. be known as the Butte
Coun~y Una.form Local Sa].es and Use Tax Ordi.nanc~.
Sect~.on 2. The Board of 5~pe~visors o~ the County a~ Butte
hereby declares ~Gha~ this ordin.ance is adopted to achieve the
~ol~.owing, among other, p~zrposes, and directs tha~ the provisivns
hereof be a.nterpreted in order to accomplish ~hase purposes:
(a) To adopt a sales and use ~ax ordxnance whz.ch comp~~es
with the requiremen~s and limi~ati.ons contaa.ned in Part 1.5 of
Divis~on 2 of the Revenue and Taxation Code o~ the State o~
Cali~ornia;
(b) To adop~ a sa~es ana use tax ordi.nance which
incorpora~es provi.sions iden~ical to those of the SaJ.es and Use
Tax Law o~ the State o~ California inso~ar as those provisions
are~no~ inco~s~.sten~ with ~he requirem~nts a.nd limitatzons
contain~d in Par~ 1.5 of Division 2 0~ the saz.d Revenue and
Taxation Cod~; .
(c} To adopt a sales and use tax o~dinance wh~.ch imposes a
one and one-quar~er percent (1 ]./~~) tax and provides a measure
~herefor ~hat can be adininis~ered and collected by the 5tate
Board o~ Eq~aii~ation in a manner ~hat adapts itsel~ as ~u~.~.y as
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prac~icabl.e to, and requires the leas-~ possib~e deviati.on from,
the exa.s~ing statutory and admin3strati.ve procedures fo].~.owed by
th~ State Board o~ Equalizatian ~n admzn:a.steri.ng az~d collectiz~g
the Californ~.a S~ate Sales and Use Taxes;
(d.} To adopt a saies and use ~ax ordinance whi.ch can be
1 administered in a manner that wiZl, to the degxee posszble, be
2 cons~stent with the provisions of Par~ 1.5 ~~ Division 2 0~ the
3 said Reven~e and Taxatio~ Code, minim~ze the cost o~ co~lee~ing
4 county sales and use ~axes and at the same time minim~ze the
5 burden a~ record keeping upon p~rsons subject to ~axation under
6 the provisions o~ this ordYnance;
7 Section 3. This ordinance shall become operatzve on January
8 ~, 1985.
g Section 4. (a) Fo~ the privi~ege o~ selling tangib~e
lp personal propert~ a~ re~ail a tax is hereby imposed upon alZ
11 retailers in the Co~nty at the rate a~ one and one-quarter
~2 (~ 1/4~) of ~he gross receipts o~ the retailer ~ro~ the sale of
~3 a~~ tangible personal proper~y sold at re~ail ~~ the County o~
14 Bu~te.
~~ (b) For the purpases o~ ~his ordinance, ~11 re~ail sales
1~ are cansumma~ed at the place o~ business of the r~tailer un~ess
~~ th~ tangible personaY property so~d is delivered by the retai~e~
lg or his agent to an out-o~-state dest~nation or to a common
~g carrier ~or delivery ~o an out-o~-state dest~nation. Delivery
2p charges sha~l be included in the gross receip~s by which ~he tax
21 is measured, regard~ess of the p2ace ~o which de~ivery ~s made,
22 when such charges are included in ~he measure of the sa~es or use
23 ~ax imposed by the State of Cali~ornia. In the even~ a re~ai~er
2~ has no permanent place of business ~n ~he State o~ Cali~ornia, or
25 has more than ame pl~ce o~ business, the p~ace of p~aces at which
26 reta~I sa~es are cansummated shall be as determzned under rules
27 and regulatians prescribed and adopted by the Board of
28 Equalizat~on.
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1 (b} (1} E~cep~ as hereina~ter provided, and excep~ insofa~
2 as they are incons~s~ent ~i~h the prov~sions a~ Part 1.5 0~
3 Divis~on Z o~ the Revenue and Taxation Code af the State of
4 California, all of the prov~sions o~ Part 1 0~ D~vision 2 0~ said
5 Code, as asnended and i~ ~orce and e~~ec~ on January 1, ~98$
6 app~zcable to sales taxes are herebp adopted and made a part o~
7 this section as though ~uZ~y set forth herein.
g (2) Wherever, and to the extent that, in Part I of
9 Division 2 0~ the Revenue and Ta~ation Code the Sta~e o~
IO Cali~oxnia is named or referred to as the ta~ing agency, the
11 Coun~y of Bu~te shall be subst~t~ted there~ar. Noth~ng in this
12 subd~visio~ sha~~ be deemed to require the subst~~utian o~ the
~3 name o~ the County o~ Butte for the word 'TState" when that word
14 is nsed as part o~ ~he t~tle of the Stat~ Comtrol~er, Sta~e
~5 Treasurer, the Sta~e Board of Control., ~h~ State Board of
~r
~~ Equalization, or the name o~ ~he Sta~e Tre~.s~zry, or of the
~,~ Consti.tution. o~ ~he State o~ Califor~ia; nor sha1.J. the name o~
18 the County be substituted ~or that o~ the State in any sect~on
~9 when the resuit o~ ~hat SUb5t1'tlit14I1 would r~quire ac~ion ~o be
2p taken by or against tbe County ar any agency thereo~, rather than
21 by or against the State Board of Equaliza-~ion, in performing th~
22 ~unctions incider~t ~a ~the admin.istra~ion or ope~ation o~ this
23 ordinance; and neither shal.l the subs~it~zti.on be deemed to have
24 been made in those sec~ions, including, but no~ necessarily
~5 limited to, secta.ons referring to the ex~eriox boundaries o~ the
2G Sta~e of Cal~~orn~a, whe~e the result of the substitution wauld
27 be ta provide an exemption ~rom this tax with respect ta certain
28 gross receipts whzch would not otherwise be exempt from this ta~
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1 whil~ thos~ g~oss receipts remain sub~ect to tax by ~he Sta~e
2 under the provisions o~ Par~ 1 0~ Div~sion 2 0~ the Revenue and
3 Taxation Code; nor ~o impose th~s ~ax w~~h respect ta cer~ain
4 gross receipts which wauld no~ be subject ~o tax by ~he State
5 under the said pravisions o~ that Code; and, in add~tion, the
6 name o~ the County sha1~ nat be substituted ~or ~ha~ of ~h~ State
7 in Sections 6701, 6702, except in the ~ast sentence therea~,
8 67~1, 6715, 6737, 6797 and 6828 0~ the Revenue and Taxation Code
9 as adopted, and the name o~ ~he County shall not be subs~ituted
10 for the word "S~ate" in the phrase 'tr~tailer engages in business
I1 in this S-~a~e" ~n. Sectzon 6203 nor in th~ def~ni~ion o~ ~hat
i2 phrase in Sec~ion 6203.
~3 ~ (3) I~ a seller's p~rmi.t has been issued to a re~ai].er
~4 under Sec~ion 6067 of the Revenu~ and Taxa~a.an Code, an
I5 additiox~al se3.ler's pern~i.t sha1.I not be required by reason of
i6 this section.
~7 (4) There shall be excluded from the gross receipts by
18 which the ~tax ~.s measured:
lg (i.) The amount a~ any sales or us~ tax imposed by ~he
~p Sta~e of Cali~ornia upon a re~ai~.er or consumer.
21 (ii) ~igh~y perc~nt (80%) o~ the gross receapts ~rom the
22 sale o~ property ~o operators of common carrzers and waterborne
23 vessels to be used or consumed in the opera~ion of such cammon
24 carriers or waterbarne vesse~s pr~nca.pa~ly outside of this
25 County .
2B Sect~on 5. (a) An excise tax is hereby imposed on the
27 storage, use, or other ca~sumption in ~he Coun~y o~ Butte o~
28 tangibl~e personal praperty purchased from any retaa.ler on or
_~k--
1 a~ter January 1, X988, for storage, use, or other consump~ion in
2 the Coun~~ at ~he rate of one and ane~quart~r percent (~ 1/4%).
3 The sales price sha~~ ~nclude delivery charges when such ch~rges
~ are subject to 5ta~e sa~es or use ta~ regardless af the place o~
5 whzch delivery is ~ade.
6 {b) (~} Except as hereina~ter provided, an~ except inso~ar
7 as they are incomszs~ent w~th ~he provisions of Part 1.5 a~
$ Division 2 0~ the Revenue and Taxation Code o~ the State of
9 Ca~iforn~a, all o~ the provisions o~ Part 1 0~ Divis~on 2 0~ sa~d
1D Code, as amended and in ~orce and e~fec~ on Januarp ~, 1988,
lI applicable ~o ~se ta~es, are hereby adop~ed and made a part o~
I2 this section as though ~ully set ~orth herein.
1~ (2) Where~er, and ~o the extent ~ha~, in Part 1 0~
~4 Division 2 0~ the Revenue and Taxation Code the S~ate o~
Z5 California ~s named or referred to as t~e taxing agency, the nam~
16 0~ this County sha1~ be substituted therefor. Nothing in ~his
17 subdivis~on shal~ be deemed to require the s~bst~~ution o~ the
18 name o~ thzs Gounty for the word "State" when that word is used
lg as part o~ the title of ~he State Con~roller, S~ate Treasurer,
20 the Sta~e Board of Con~rol, the State Board o~ Equa~ization, or
21 the name of the State Treasury, or o~ the Constitution o~ the
22 State of Cal~~ornia; nor shall the name of the County be
23 subs~~tut~d ~or that o~ the State ~n any section when the result
24 0~ that subs~itut~on would req~ire action ~o be taken by or
25 against the County or ~ny age~cy thereof ,ra~her than by or
26 agains~ the State Board a~ Equa~ization, in per~orming the
27 functaons incident to ~he ad~~nis~rat~on or operatian o~ thzs
28 ordinance; and nei~her shall the subs~i~ution be deemed to have
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b~en made in those sections, including bu~ no~ necessarily
limi~ed ~o, sections re~erring ~o ~h~ exterior boundaries o~ ~he
Sta~e o~ California, where the resu~t of the subs~itutzon would
be to prov~de an exemptian ~rom ~his tax with respect to certain
storage, use, ar other consumption of tangzble personal praperty
which would not atherwise be exempt ~rom this ~ax whi~e such
storage, use, or ather consumpt~on remains subject to tax by the
S~ate under the provisions of Part ~ of Division Z of the Revemue
~nd Taxat~on Code, or ~o impose this tax with respec~ to certain
storag~, use, or other consumpt~on o~ ~angib~e persanal proper~y
which wou~d not be subject to tax by the S~ate under the said
pTOV1SlOnS of that Code; and in add~tion, the name o~ the Caunty
shal~ not be substituted ~or tha~ o~ the State in Sections 6701,
6702, except ~n the last sentence th~reof, 6711, 6715, 67~7, 6797
and 6$28 af ~he Revenue and Taxation Code as adopted, and the
nam~ o~ the Cou~ty sha1~ not be subst~tuted for the word "Sta~e"
zn the phrase "r~~ai~er engaged in business in this State" in
Sect~on 6203 nor in ~he de~inition o~ that phrase in Section
I 6203 .
(3) There sha11 be exempt ~~om ~he ~ax due under this
~ sect~.on :
{i) The amount a~ any sales or use tax imposed by th~
State o~ Cali~ornia upon a retai.~~r or consumer.
(ii} The storage, us~, or o~her co~sumption o~ tangible
perso~al proper~y, the gross r~ceipts ~rom the sale o~ whzch has
been. subjec~ to saJ.es tax u~der a sa~.es or use tax ordinance
enacted in accordance w~th Part 1.5 of D~va.sion 2 0~ the Revenue
and Taxation Code by any other city and coun~y, cotznty or city in
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any other county in this State.
(~ii) Provided, however, tha~ the s~orage or use o~
tangib~.e personal property in the ~ran,spar~ation or transmission
o~ persons, property, or cavnmunicatz.ons o~ z.n the generation,
transm~ssion or distrib~ution o~ electr~.city or i.n the
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manufacture, transmission ar distribut'ion. o~ gas in. ~.ntrastate,
i.nters~~.te or forea.gn comme~ce bq public ~zt3li~ies whi.ch are
regulat~d by the Publa.c Utiliti.es Comma.ssion o~ the State o~
Ca1.i~ox~nia shall be exempt ~rom ei.ghtp percent (809'0) of ~he tax
due under this secta.on.
Sectio~ 6. Any person subjec~ to a sales ox~ use tax or
required to co~~ee~ a use tax under ~his ordinance shall be
en~itled to credit against ~he payme~t of taxes due under this
~ordinance the amount o~ sales and use tax due any ci~ty in this
county, provided that the city sales and use ta.x is levied under
an orda.nance including paravisions substantially con~orming ~o the
provisions o~ subda.visions (1) to (8), incZt~sive, of subsection
(h) of Section 7202 0~ the R~venue and Taxation Code, and other
applicable prov~.sa.ans o~ Part 1..5 0~ Divis~.on 2 0~ tha~ Code.
Section 7. No injunction or wxi.t of manda~e or other Iegal
or equitable process sha11 issue in any sni~, acti.on, or
Iproceeding in any court against the S~ate ar this Coun~y or
against any o~~icer of the S~ate or this Co~mty ~a prevent or
enjoin the collection under this ordinance or Part ~.5 0~
D~.vi.s~.on 2 0~ th~ Revenue and Ta~a~ion Code of any tax or any
~,mount o~ tax requir~d to be colJ.ected.
Sectz.on 8. AlY amendments o~ the Rev~nue and Taxatiom Code
enacted subsequent to the e~~ective date af this ordimance which
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xela~e to the sales and use ta~ which are not incansis~ent wi~h
Part 1.5 0~ Division 2 of the Revenue and Taxa~ion Code sha~l
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automa~ica~~y become a part o~ this ordi~ance.
Section 8.5 This ordimance may be made i~operative not l~ss
than 60 days, bu~ not earlier than ~he ~~rst day o~ the caZendar
quarter, ~oZlowing ~he County's Yack of compl~ance with Artic~e
iI (commencing wzth Sec~ion 29530) of Chap~er 2 0~ Divis~on ~ o~
Title 3 of the Government Code.
S~ction 9. This ordinance shalZ become inoperative on the
~irst day of the ~irs~ cale~dar quarter which commences more than
60 days ~o~Iowing the da~e upon which any ci~y with~n the County
~ncr~ases the rate of ~ts sales or ~se tax above the ~ate in
e~~ect on the da~e ~his ordinance was enacted.
Sec~ion 10. Any pe~son violati~g any of the provisions o~
this ord~nance sha~l be deemed guilty o~ a m~sdemeano~, and ~pon
ca~v~c~ion ~hexeof shal~ be punishable by a~i~e o~ not more than
$500.00 ar bq imprisonment for a period o~ not more than s~x
months in the county jai~ or by bath such fine and ~mprisonment.
Section 11. I~ any sectiom, subsectio~, sentenee, c~ause,
ph~ase or portion o~ this o~dinance, incYuding but not Iimited ~o
any exemption, is, ~or an~ reason held to be inva~id o~
unconstitutional by the decision o~ any court of competent
jurisdic~ion, such decision shal~ not affec~ the validi~y of the
remainzng portion o~ this ordznance. The Board o~ Supervisors of
the Caunty o~ Butte hereby dec~ares tha~ ~t would have adopted
this ordinance and each sec~ion, subsection, sentence, clause,
phxase or portion ~hereo~, ixrespective of th~ ~act that any one
or more sectians, subsect~ons, sentences, c~auses, phrases or
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portions be dec~ared invalid or unconstitutiona~.
Section 12. This ordinance sha11 become operative Januaxy
1, X9$S.
Section 13. This ordinance shall be published once w~th ~he
names of the members a~ the Board of Supervisors vot~ng for and
~.gainst it in the Chi ca Enterpri se Record , a newspaper
pu.blished in the County of Butte, State o~ Cali~ornia.
PASSED AND ADOPTED by the Board o~ Supervisors o~ the County
af But~e, S~a~e of Cali~ornia, on the 17t~t day o~
~lave~fber , i987, by the fol~owing vote:
AYE S: Supervisnrs Fu1~on, McInturf, McLaughlir~ and Cha~r Uo~an
NOES : NONE
ABSENT : Su~erv~ sor Vercruse
N4T VOTING : ~l0~1~ ~ n
yE' ULAN, ~C:ha~r ox ttte
-~t~ County Board o~ Supervisors
ATTEST : ~.~'
MARTTN J. NICHOLS, Chief Administratzve
O~~ic~r and G k o~ the Board
By
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