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SANTA CLARA COUNTY CODE OF ORDINANCES: Sec. A30-15. Use tax imposed.

Copyrighted by SANTA CLARA COUNTY CODE & Municipal Code Corporation, 1998.

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Sec. A30-15. Use tax imposed.

(a) An excise tax is hereby imposed on the storage, use or other consumption in the County of Santa Clara of tangible personal property purchased from any retailer on or after October 1, 1956, for storage, use or other consumption in the County at the rate of one percent of the sales price of the property to and including June 30, 1972, and at the rate of 1 1/4 percent thereafter. 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.

(b) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California (Revenue and Taxation Code § 7200 et seq.), all of the provisions of Part 1 of Division 2 of said code (Revenue and Taxation Code § 6000 et seq.), as amended and in force and effect on April 1, 1956, applicable to use taxes, are hereby adopted and made a part of this section as though fully set forth herein.

(b) (2) Wherever, and to the extent that, in Part 1 of Division 2 of the said Revenue and Taxation Code the State of California (Revenue and Taxation Code § 6000 et seq.) is named or referred to as the taxing agency, the name of this County shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of this County 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 County 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 County 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 chapter; 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 1 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 this Code; and in addition, the name of the County shall not be substituted for that of the State in Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 as adopted, and the name of the County shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Revenue and Taxation Code § 6203 nor in the definition of that phrase in Revenue and Taxation Code § 6203.

(b) (3) There shall be exempt from the tax due under this section:

(1) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

(2) 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 (Revenue and Taxation Code § 7200 et seq.) by any city and county, county, or city in this State.

(3) Provided, however, that the storage or use of tangible personal property in the transportation or transmission of persons, property, or communications or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California shall be exempt from 80 percent of the tax due under this section.

The following provisions shall be operative January 1, 1984:

(b) (3.5) There shall be excluded from the tax due under this section:

(1) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

(2) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have 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 (Revenue and Taxation Code § 7200 et seq.) by any city and county, county, or city in this State, shall be exempt from the tax due under this chapter.

(3) In addition to the exemptions provided in Revenue and Taxation Code §§ 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 is exempt from 80 percent of the tax.

The following provisions shall be operative on the operative date of any act of the Legislature of the State of California which amended or repeals and reenacts Revenue and Taxation Code § 7202 and 7203 to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those statutory sections as they read on October 1, 1983.

(b) (3.5) There shall be exempt from the tax due under this section:

(1) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

(3) Provided, however, that 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 is exempted from 80 percent of the tax.

(4) And provided that in addition to the exemptions provided in Revenue and Taxation Code §§ 6366 and 6336.1, 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 is exempt from 80 percent of the tax.

(Code 1954, § 2.3-5; Ord. No. NS-216, § 1, 1-2-68; Ord. No. NS-216.2, § 3, 3-21-72; Ord. No. NS-216.3, § 2, 9-25-73; Ord. No. NS-216.4, §§ 2, 5, 12-13-83)