SEC. 8-035. PURPOSE:
This Part of the Stockton Revenue and Taxation Code has been adopted for the following (and other) purposes:
(a) To provide for a Sales and Use Tax 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;
(b) To provide for a Sales and Use Tax which 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 requirements and limitations contained in Part 1.5 of Division 2 of said Revenue and Taxation Code;
(c) To provide for a Sales and Use Tax which imposes a one percent (1%) 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;
(d) To provide for a Sales and Use Tax 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 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 thereof.
(Amended by Ordinance 1953-C.S. — Effective July 1, 1979)
SEC. 8-036. EFFECTIVE DATE — CONTRACT WITH STATE:
This Part shall become operative on July 1, 1956, and prior thereto this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation hereof, provided, that if this City shall not have contacted with the said State Board of Equalization, as above set forth, prior to July 1, 1956, the provisions hereof 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 this Part shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of San Joaquin.
SEC. 8-037. SALES TAX:
SEC. 8-037.1. IMPOSITION OF SALES TAX:
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 (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Stockton on and after the operative date of Ordinance No. 2983.
(Amended by Ordinance No. 1953-C.S. — Effective July 1, 1970)
SEC. 8-037.2. PRESUMPTION AS TO LOCALE OF SALES:
For the purposes of this ordinance, 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.
(Amended by Ordinance 699-C.S. — Effective Jan. 1, 1962)
SEC. 8-037.3. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE AND TAXATION CODE BY REFERENCE:
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 I of Division 2 of said Code, as amended and in force and effect on July 1, 1956, applicable to sales taxes are hereby adopted and made a part of Section 8-037 et seq., as though fully set forth herein.
SEC. 8-037.4. SUBSTITUTION OF NAMES AND TITLES:
Wherever, and to the extent that in Part I of Division 2 of said Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the City of Stockton shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the City of Stockton 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 hereof, 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, 6737, 6797 and 6828 of the said Revenue and Taxation Code as adopted.
SEC. 8-037.5. WAIVER OF SELLER'S PERMIT:
If a seller's permit has been issued to a retailer under Section 6067 of the said Revenue and Taxation Code, an additional seller's permit shall not be required by reason of this section.
(Amended by Ordinance 2421-C.S. — Effective Jan. 1, 1974)
SEC. 8-037.6.
(Repealed by Ordinance 3721-C.S. — Effective Jan. 1, 1984)
SEC. 8-037.7. AMOUNTS EXCLUDED FROM GROSS RECEIPTS:
There shall be excluded from the gross receipts by which the tax is measured:
(a) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.
(b) 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.
(Amended by Ordinance 3721-C.S. — Effective Jan. 1, 1984)
SEC. 8-037.7A. AMOUNTS EXCLUDED FROM GROSS RECEIPTS:
There shall be excluded from the gross receipts by which the tax is measured:
(a) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.
(b) The gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.
(c) 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.
(Added by Ordinance 3721-C.S. — Effective Jan. 1, 1984)
SEC. 8-038. USE TAX:
SEC. 8-038.1. IMPOSITION OF USE TAX:
An excise tax is hereby imposed on the storage, use or other consumption in the City of Stockton of tangible personal property purchased from any retailer on or after the operative date of Ordinance No. 2983; for storage, use or other consumption in the City at the rate of one percent (1%) 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.
(Amended by Ordinance 1953-C.S. — Effective July 1, 1970)
SEC. 8-038.2. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
Except as hereinafter provided, and except in so far 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 I of Division 2 of said Code, as amended and in force and effect on July 1, 1956, applicable to use taxes are hereby adopted and made a part of Section 8-038 et seq., as though fully set forth herein.
SEC. 8-038.3. SUBSTITUTION OF NAMES AND TITLES:
Wherever, and to the extent that, in Part 1, Division 2 of the said Revenue and Taxation Code of 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 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 ordinance; 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 I 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.
(Amended by Ordinance 699-C.S. — Effective Jan. 1, 1962)
SEC. 8-038.4.
(Repealed by Ordinance 3721-C.S. — Effective Jan. 1, 1984)
SEC. 8-038.5. EXEMPTIONS (ALTERNATE):
There shall be exempt from the tax due under this Section:
A. The amount of any sales or use tax imposed by the State of California 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. 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.
(Amended by Ordinance 3721-C.S. — Effective Jan. 1, 1984)
SEC. 8-038.5A. EXEMPTIONS:
There shall be exempt from the tax due under this Section:
(a) The amount of any sales or use tax imposed by the State of California 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) 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.
(d) 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.
(Added by Ordinance 3721-C.S. — Effective Jan. 1, 1984)
SEC. 8-039. AMENDMENTS:
All amendments of the said Revenue and Taxation Code enacted subsequent to the effective date of Ordinance No. 2966 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 hereof.
SEC. 8-040. ENJOINING COLLECTION PROHIBITED:
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 City, or against any officer of the State or this City, to prevent or enjoin the collection hereunder, 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.
SEC. 8-041. SUSPENSION OF SALES AND USE TAX ORDINANCE (NO. 2040):
At the effective date hereof, the provisions of Ordinance 2040, The City Sales and Use Tax Ordinance, as amended, shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed; provided, however, that if for any reason it is determined that the City of Stockton is without power to adopt this ordinance, or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed hereunder, the provisions of Ordinance No. 2040, The City Sales and Use Tax Ordinance, as amended, shall not be deemed to have been suspended but shall be deemed to have been in full force and effect at the rate of one percent (1%) continuously from and after July 1, 1970. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed hereby, the provisions of Ordinance 2040, The City Sales and Use Tax Ordinance, as amended shall again be in full force and effect at the rate of one percent (1%). Nothing herein shall be construed as relieving any person of the obligation to pay to the City of Stockton any sales or use tax accrued and owing by reason of the provisions of Ordinance 2040, The City Sales and Use Tax Ordinance, as amended, or this Part, in force and effect prior to and including June 30, 1970. (Amended by Ordinance 1953-C.S. — Effective July 1, 1970)
SEC. 8-042. APPLICATION OF PROVISIONS RELATING TO EXCLUSIONS AND EXEMPTIONS:
A. Sections 8-037.7 and 8-038.5 of this Code shall be operative January 1, 1984.
B. Sections 8-037.7A and 8-038.5A of this Code shall be operative on the operative date of any act of the Legislature of the State of California which amends or repeals and reenacts Section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of Section 7202 of the Revenue and Taxation Code as those subdivisions read on October 1, 1983.
(Repealed and Added by Ordinance 3721-C.S. — Effective Jan. 1, 1984)
Stockton, CA 
