§ 1205.

IMPOSITION AND RATE OF USE TAX – APPLICATION OF SECTIONS OF STATE REVENUE AND TAXATION CODE; EXEMPTIONS

a.

An excise tax is hereby imposed on the storage, use or other consumption in the City and County of San Francisco of tangible personal property purchased from any retailer on or after July 1, 1958, for storage, use or other consumption in the City and County of San Francisco 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 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, all of the provisions of Part 1 of Division 2 of the said Code, as amended and in force and effect on July 1, 1958, applicable to sales taxes are hereby adopted and made a part of this Section as though fully set forth herein.

2.

Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the State of California is named or referred to as the taxing agency, the City and County of San Francisco shall be substituted therefor. Nothing in this Subdivision shall be deemed to require the substitution of the name of the City and County of San Francisco for the word “State” when that word is used as a part of the title of the State Controller, 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 and 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 City and 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 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 1 of Division 2 of the 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 and County 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 Revenue and Taxation Code as adopted, and the name of the City and County 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.

3.

There shall be exempt from the tax due under this Section:

i.

The amount of any sales or use tax imposed by the State of California upon a retailer or consumer;

ii.

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 the city and county, county or city in this State.

iii.

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.

History

(Ord. 363-58, App. 6/23/58; amended by Ord. 352-84, App. 8/8/84)

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