Existing Sales and Use Tax Sections Suspended
San Diego Municipal Code § 32.56
in effect§32.56 Existing Sales and Use Tax Sections Suspended
At the time this ordinance goes into operation, the provisions of Sections 32.01 through 32.27 of the San Diego Municipal Code 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 San Diego 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 by this ordinance, the provisions of Sections 32.01 through 32.27 of the San Diego Municipal Code 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 April 1, 1956. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by these sections the provisions of Sections 32.01 through 32.27 of the San Diego Municipal Code shall again be in full force and effect at the rate of One percent (1%). Nothing in this ordinance shall be construed as relieving any person of the obligation to pay to The City of San Diego any sales or use tax accrued and owing by reason of the provisions of Sections 32.01 through 32.27 of the San Diego Municipal Code in force and effect prior to and including March 31, 1956.
(“Existing Sales and Use Tax Sections Suspended” added 2–28–1956 by O–6870 N.S.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter03/Ch03Art02Division00.pdf#page=6Fetched: 10/28/2026