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Title: 3 - Revenue and Finance

Chapter: 05 - Public Library Transactions And Use Tax

Section: 100 - Limitations on adoption of state law and collection of use taxes

(A) In adopting the provisions of Part I of Division 2 of the Revenue and Taxation Code, wherever the State of California is named or referred to as the taxing authority, the name of this District will be substituted for it.

However, the substitution will not be made when:

(1) The word "˜State ' is used as a part of the file 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 District or any agency, officer, or employee of it rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this ordinance

(3) In sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the subsection would be to:

            (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 provision of Part 1 of Division 2 of the Revenue and Taxation Code

            (b)  Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property that would not be subject to tax by the State under the provisions of that code.

(4) In Sections 6701, 6702 (except in its last sentence), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.

 

(B) The word "District" will 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. 2006-001, § 3, 2008)(Ord. 2004-05 § 2 (part), 2004 Ord. 98-006 (part), 1998.)