Section 7261 Of Chapter 2. Imposition Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 1.6. >> Chapter 2.
7261
. The transactions tax portion of any transactions and use
taxes ordinance adopted under this part shall be imposed for the
privilege of selling tangible personal property at retail, and shall
include provisions in substance as follows:
(a) A provision imposing a tax for the privilege of selling
tangible personal property at retail upon every retailer in the
district at a rate of one-eighth of 1 percent, or a multiple thereof,
of the gross receipts of the retailer from the sale of all tangible
personal property sold by that person at retail in the district.
(b) Provisions identical to those contained in Part 1 (commencing
with Section 6001), insofar as they relate to sales taxes and are not
inconsistent with this part, except that the name of the district as
the taxing agency shall be substituted for that of the state and
that an additional transactor's permit shall not be required if a
seller's permit has been or is issued to the transactor under Section
6067.
(c) A provision that all amendments subsequent to the effective
date of this part to Part 1 (commencing with Section 6001) relating
to sales tax and not inconsistent with this part shall automatically
become a part of the transactions and use taxes ordinance. However,
no amendment shall operate so as to affect the rate of tax imposed by
the district's board.
(d) A provision that the amount subject to tax shall not include
the amount of sales tax or use tax imposed by the State of California
or by any city, city and county, or county pursuant to the
Bradley-Burns Uniform Local Sales and Use Tax Law, or the amount of
any state-administered transactions or use tax.
(e) A provision that there are exempted from the tax the gross
receipts from the sale of tangible personal property, other than fuel
or petroleum products, 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 the aircraft as common
carriers of persons or property under the authority of the laws of
this state, the United States, or any foreign government.
(f) A provision that sales of property to be used outside the
district which are shipped to a point outside the district, pursuant
to the contract of sale, by delivery to that point by the retailer or
his or her agent, or by delivery by the retailer to a carrier for
shipment to a consignee at such point, are exempt from the tax.
For purposes of this section, "delivery" of vehicles subject to
registration pursuant to Chapter 1 (commencing with Section 4000) of
Division 3 of the Vehicle Code, aircraft licensed in compliance with
Section 21411 of the Public Utilities Code, and undocumented vessels
registered under Division 3.5 (commencing with Section 9840) of the
Vehicle Code shall be satisfied by registration to an out-of-district
address and by a declaration under penalty of perjury, signed by the
buyer, stating that the address is, in fact, his or her principal
place of residence.
"Delivery" of commercial vehicles shall be satisfied by
registration to a place of business out of district and a declaration
under penalty of perjury, signed by the buyer, that the vehicle will
be operated from that address.
(g) A provision that the sale of tangible personal property is
exempt from tax if the seller is obligated to furnish the property
for a fixed price pursuant to a contract entered into prior to the
operative date of the ordinance. A lease of tangible personal
property which is a continuing sale of that property is exempt from
tax for any period of time for which the lessor is obligated to lease
the property for an amount fixed by the lease prior to the operative
date of the ordinance. For the purposes of this subdivision, 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 that
right is exercised.