HomeMy WebLinkAboutOrd 471-1961 1 ORDINANCE NO.
2
AN ORDINANCE TO A/~END THE UNIFORM LOCAL SALES AND
3 USE TAX ORDINANCE
4
5 The City Council of the City of South San Francisco
6 does ordain as follows:
7 Section 1. Section 2(e) of the Uniform Local Sales and Use TaxOrdinance (Ordinance
8 No. 457 ) is repealed.
9 Section 2. Section 4(a)(2) of said ordinance is amended to read:
10 4(a)(2) For the purposes of this ordinance, all retail sales are con-
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 rules and regulations to be prescribed and adopted by the Board of 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 Section 4(b)(4)(ii) of said ordinance is repealed.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)(ii).
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 1 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 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 be substi-
31 tuted for that of the State in any section when the result of that substitution
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~ would require action to be taken by or against the City or any agency thereo~
2 rather than by or against the State Board of I~qualization, 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 limited to, sections referring to the exterior
6 boundaries of the StateofCalifornia, where the result of the substitution would
7 be to provide an exemption from this tax with respect to certain storage, use o~
8 other consumption of tangiblepersonal 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 1 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 notbe substituted for that of the State in
15 Sections 6701, 6702 (except in the last 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) (ii) of said ordinance is amended to read:
21 5(b) (3)(ii). 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 usetaxordinance 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 pass-
28 age of this ordinance and cause the same to be published
29 in the Enterprise-Journal, a newspaper of general circu-
30 lation, published and circulated in said City, as required
31 by law within fifteen (15) days after its passage.
Introduced this 6th day of November 1961 .
Passed and adopted as an ordinance of the City of
South San Francisco at a regular meeting of
the City Council of the City of South San Francisco this 20th
day of November 19 6~!, by the following vote:
AYES, COUNCILMEN Patrick E. Ahem. Emilio Cortes,, Andrew
Rocca and Leo J. Ryan
NOES," None
" G. J Rozzl
ABSENT, .
I hereby certify that the foregoing ordinance was
passed by the City Council of the City of South San Francisco
at its regular meeting on the 20th day of
November 19 61 .
City Clerk
As Mayor of the City of South San Francisco, I do
hereby approve of the foregoing ordinance this 20th day of
November 19 61.
City Clerk