This ordinance outlines use tax exemptions for tangible personal property in the County.

(B) With respect to commercial vehicles, by registration to a place of business out-of-County and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. (3) The sale of tangible personal property 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 this ordinance. (4) A lease of tangible personal property which is a continuing sale of such property, 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 this ordinance. (5) For the purposes of subparagraphs (3) and (4) of this section, 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 such right is exercised. (c) There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this County of tangible personal property: (1) The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance. (2) Other than fuel or petroleum products 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. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California. (3) If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. (4) If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance. (5) For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, 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 such right is exercised. (6) Except as provided in subparagraph (7), a retailer engaged in business in the County shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the County or participates within the County in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the County or through any representative, agent, canvasser, solicitor, subsidiary, or person in the County under the authority of the retailer. (7) "A retailer engaged in business in the County" shall also include any retailer of any of the following: 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, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the County. (d) Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a County imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. (Ord. 2026-05, � 1) Article 64-20.6 Administration 64-20.602 - Amendments. All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance. (Ord. 2026-05, � 1) 64-20.604 - Enjoining Collection Forbidden. 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 the County, or against any officer of the State or the County, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. (Ord. 2026-05, � 1) 64-20.606 - Fiscal Accountability. In order to ensure public fiscal accountability, the County's independent auditors shall complete a report reviewing the collection, management and expenditure of revenue from the tax levied by this chapter by no later than the end of each fiscal year after the Operative Date. Additionally, there shall be a fiscal oversight committee consisting of no fewer than five seats to review and report on the receipt of revenue and expenditure of funds from the tax authorized by this chapter. The committee members shall be either County residents or representatives of County businesses. Within 90 days of the Operative Date, the Board of Supervisors shall adopt a resolution establishing the composition of the committee, setting the terms of office of the committee members, and defining the scope of the committee's responsibilities, which at a minimum shall include reviewing the annual auditor's report. (Ord. 2026-05, � 1) 64-20.608 - Supplemental Levy. The taxes levied by this ordinance are supplemental to and do not supplant any existing or future transactions and use taxes adopted by the County. (Ord. 2026-05, � 1) 64-20.610 - Termination Date. The authority to levy the tax imposed by this ordinance shall expire on the first day of the first calendar quarter that is five years after the operative date of this ordinance. (Ord. 2026-05, � 1) SECTION II. Severability. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. (Ord. 2026-05, � 2) SECTION III. Effective Date. The Board of Supervisors passed this ordinance on March 3, 2026, and approved submitting this ordinance to the voters at an election to be held on June 2, 2026. Within 15 days after passage by the Board of Supervisors, this ordinance shall be published in a manner satisfying the requirements of Government Code section 25124, with the names of supervisors voting for and against it. This ordinance relates to the levying and collecting of a transactions and use tax and shall take effect immediately upon both: (a) adoption by the voters and (b) legislation that would exempt this tax from the sales tax cap under Revenue and Taxation Code section 7251.1 becoming law. (Ord. 2026-05, � 3) SECTION IV. Adjustment of Appropriations Limit. Pursuant to Article XIIIB of the Constitution of the State of California and applicable laws, the appropriations limit for the County is hereby increased by the aggregate sum authorized to be levied by this tax for fiscal year 2026-27 and each year thereafter. (Ord. 2026-05, � 4) PASSED AND ADOPTED by the Board of Supervisors of the County of Contra Costa, State of California, on March 3, 2026, by the following vote: AYES: John Gioia, Diane Burgis, Ken Carlson, Shanelle Scales-Preston NOES: Candace Andersen ABSENT: None ABSTAIN: None ATTEST: 4-20-2026 /s/ Board Chair, Diane Burgis MONICA NINO, Clerk of the Board of Supervisors and County Administrator /s/ By: Lauren Hull, Deputy Clerk CCT 6963983 & 6963984; Apr. 27, 2026