HomeMy WebLinkAboutORD 164 (1961)826
ORDINANCE N0. 164
AN ORDINANCE TO AMEND THE UNIFORM LOCAL
SALES AND USE TAX ORDINANCE
The City Council of the City of Tustin does ordain
as follows:
Section lo Section 2(e) of the Uniform Local Sales
and Use Tax Ordinance (Ordinance No. 98) is repealed.
Section 2~ Section 4 (a) (2) of said ordinance is
amended to read:
4 (a) (2) For the purposes of this ordinance,
all retail sales are consummated at the place of
business of the retailer unless the tangible personal
property sold is delivered by the retailer or his
agent to an out-of-State destination or to a'common
carrier for delivery to an out-of-State destination.
The gross receipts from such sales sha~l include
delivery charges, when such charges are subject
to the State sales and use tax, regardless of the
olace to which delivery is made. In the event a
retailer has no permanent place of business in
the State or has more than one place of business, the
p~ace or places at which the retail sales are con-
summated shall be determined under rules and regula-
tions to be prescribed and adopted by the Board of
Equalization.
Section 3. (Section 4(b) (ii) of said ordinance is
repealed.
Section 4o Section 4(b) (4) (iii) of said ordinance
is renumbered to 4(b) (4) (ii).
Section 5- Section 5(b) (2) of said ordinance is
amended to read:
5 (b) (2) Wherever, and to the extent that,
in Part I of Division 2of the said Revenue and Taxa-
tion Code the State of California is named or re-
ferred to as the taxing agency, the name of this City
shall be substituted the~a~or. Nothing in this subdivision
shall be deemed to require the substitution of the name of
this City for the word nState~ when that word is used as
part of the title of the State Controller, the 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 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 C~ity or any agency
thereof rather than by or against the Stgte 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 sect~ns, including but not necessarily
limited to, sections referring to the exterior boundaries
of the State of California, where the result of the sub-
stitution would be to orovide an exemption from this tax
with respect to certain storage, use or other consumption
of tangible personal property whichwould not otherwise
be exempt from this tax while such storage, use:~ other
consumption remains subject to tax by the State under the
provisions of Part 1 of Division 2 of the said 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 ~rovisions of that code; and
in addition, the name of the City shall not be substituted
for that o~ the State in Section 6701, 6?02 (except in the
last sentence thereof), 6711, 6715, 6?3?, 689? and 6828 of
the said Revenue and Taxation Code as adopted, and the name
of the City shall be substituted for the word ~State~ in
the phrase "retailer engaged in business in this State~
in Section 620~ nor in the definition of that phrase
in section 6203.
Section 6. Section 5(b) (3) (ii) of said ordinance is
amended to.read:
5 (b) (3) (ii). The storage, use of other con-
sumption 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 any city and county, or city in
this State.
Section 7. This ordinance shall become operative
on January l, 1962.
Section 8. Publication. It is determined that this
ordinance is an emergency measure necessary for the
service of public'health and safety and regulates
the raising of taxes, and as such shall take effect
upon January 1, 1962. This ordinance shall be
published once in the Tustin News, a weekly news-
paper of general circulation, printed and cir-
culated in the City of Tustin, County of Orange,
State of California.
Passed and adopted at a regular meeting of the
City Council, held on the 18th day of December, 1961.
erome C. Kidd
ATTEST:
City Clerk
829
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ~ SS.
CITY OF TUSTIN )
RUTH C. POE, City Clerk and ex-officio Clerk of the
City Council of the City of Tustin, California, does hereby
certify that the whole number of the members of the City
Council of the City of Tustin is five; that the above and
foretoing Ordinance. was duly and regularly introduced and
read at the regular meeting of the City Council held on
the 4th day of December, 1961, and was given its second
reading and duly passed and adopted at a regular mee~ng
held on the 18th day of December, 1961, by the following
vote:
AYES: COUNCILMEN: Kidd, Humeston, Mack, Byrd, Sheridan
NOES: COUNCILMEN: None
ABSENT: COUNCILMEN: None