HomeMy WebLinkAboutOrdinances_1183_CCv0001.pdf ORDINANCE NO. 1183
2
AN ORDINANCE TO AMEND THE UNIFORM LOCAL SALES AND
3 USE TAX ORDINANCE
4
5 The City Council of the City of REDLAYIE
6 does ordain as follows:
7 Section 1. Section 2(e) of the Uniform Local Sales and Use Tax Ordinance (Ordinance
8 No. x(72_-- ) is repealed.
9 Section 2. Section 4(a)(2) of said ordinance is amended to read:
io 4(a)(2) For the purposes of this ordinance, all retail sales are can-
11 summated at the place of business of the retailer unless the tangible personal
12 property sold is delivered by the retailer or his agent to an out-of-State desti-
13 nation or to a common carrier for delivery to an out-of-State destination. The
14 gross receipts from such sales shall include delivery charges, when such
15 charges are subject to the State sales and use tax, regardless of the place to
16 which delivery is made. In the event a retailer has no permanent place of
17 business in the State or has more than one place of business, the place or
18 places at which the retail sales are consummated shall be determined under
19 rulesand regulations to be prescribed and adopted by the Boardof Equalization.
20 Section 3. Section 4(b) (4)(ii) of said ordinance is repealed.
21 Section 4. Section 4(b) (4)(iii) of said ordinance is renumbered to 4(b) (4)(i i).
22 Section 5. Section 5(b) (2) of said ordinance is amended to read:
23 5(b) (2) Wherever, and to the extent that, in Part I of Division 2 of the
24 said Revenue and Taxation Code the State of California is named or referred to
25 as the taxing agency, the name of this City shall be substituted therefor,
26 Nothing in this subdivision shall be deemed to require the substitution of the
27 name of this City for the word "State" when that word is used as part of the
28 title of the State Controller, the State Treasurer, the State Board of Control ,
29 I the State Board of Equalization, or the name of the State Treasury, or of the
30 Constitution of the Stateof California; nor shall the name of the City besubsti-
31 toted for that of the State in any section when the result of that substitution
1 would require action to be taken by or against the City or any agency thereof
2 rather than by or against the State Board of Equalization, in performing the
3 functions incident to the administration or operation of this ordinance; and
4 neither shall the substitution be deemed to have been made in those sections,
5 including but not necessarily I i m i ted to, sections referring to the exterior
6 boundaries of the Stateof California, where the result of the substitution would
7 be to provide on exemption from this tax with respect to certain storage, use or
8 other consumption of tangible personal property which would not otherwise be
9 exempt from this tax while such storage, use or other consumption remains
10 subject to tax by the State under the provisions of Part I of Division 2 of the
11 said Revenue and Taxation Code, or to impose this tax with respect to certain
12 storage, use or other consumption of tangible personal property which would
13 not be subject to tax by the State under the said provisions of that Code; and
14 in addition, the name of the City shall not be substituted for that of the State in
15 Sections 6701, 6702 (except in the lost sentence thereof), 6711, 6715, 6737,
16 6797 and 6828 of the said Revenue and Taxation Code as adopted, and the name
17 of the City shall not be substituted for the word "State" in the phrase "retailer
18 engaged in business in this State" in Section 6203 nor in the definition of that
19 phrase in Section 6203.
20 Section 6, Section 5(b)(3)0 i) of said ordinance is amended to read:
21 5 W(3)0 0. The storage, use or other consumption of tangible person-
22 al property, the gross receipts from the sale of which has been subject to sales
23 tax under a sales and usetaxordinonce enacted in accordance with Part 1.5 of
24 Division 2 of the Revenue and Taxation Code by any city and county, county,
25 or city in this State.
26 Section 7. This ordinance shall become operative on January 1, 1962.
27 Section 8. Publication. The City Clerk shall certify to the adoption of
this ordinance and cause the same to be published once in the Redlands
28 Daily Facts, a newspaper of general circulation printed and published
in this city.
29
ATTEST:
30 Ma.7-or of the City oTRedlan(fs 31 City/Clerk-
het:yh
y cert*_�yt at the foregoing ordinance was adopted
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