HomeMy WebLinkAbout106ORDINANCE NO. 106
AN ORDINANCE TO AMEND THE UNIFORM LOCAL
SALES AND USE TAX ORDINANCE
The City Council of the City of Irwindale does ordain
does ordain as follows:
SECTION 1. SECTION 2(e) of the Uniform Local Sales
and Use Tax Ordinance (Ordinance No. 24) is repealed.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 shall include delivery
charges, when such charges are subject to the State
sales and use tax, regardless of the place 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 place or places at
which the retail sales are consummated shall be
determined under rules and regulations to be pres-
cribed and adopted by the Board of Equalization.
SECTION 3. SECTION 4(b) (4)(11) of said ordinance is
repealed.
SECTION 4. 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 2 of the said Revenue and Taxation Code the
the State of California is named or referred to as the
taxing agency, the name of this City shall be sub-
stituted therefor. Nothing in this subdivision shall
be deemed to require the substitution of the name of
this City for the word "State" 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 substi-
tuted for that of the State in any section when the
result of that substitution would require action to be
taken by or against the City or any agency thereof
rather than by or against the State Board of Equal-
ization, 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 sections, including but not necessarily
limited to, sections referring to the exterior boun-
daries of the State of California, where the result
of the substitution would be to provide an exemption
from this tax with respect to certain storage, use
or other consumption of tangible personal property
which would not otherwise be exempt from this tax
while such storage, use or other consumption remains
subject to tax by the State under the provisions of
Part I 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 per-
sonal property which would not be subject to tax by
the State under the said provisions of that Code;
and in addition, the name of the City shall not be
substituted for that of the State in Sections 6701,
6702 (except in the last sentence thereof), 6711,
6715, 6737, 6797 and 6828 of the said Revenue and
Taxation Code as adopted, and the name of the City
shall not be substituted for the word "State" in
the phrase "retailer engaged in business in this
State" in Section 6203 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 or other consumption
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,
county, or city in this State.
SECTION 7. This ordinance shall become operative on
January 1, 1962.
SECTION 8. Publication.
Adopted this 20th day of November, 1961.
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Mayor
ATTEST: ' /b
Acting City C rk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF IRWINDALE )
I, LEE B. YOUNG, City Clerk of the City of Irwindale
do hereby certify that the foregoing Ordinance No. 106 was
regularly introduced and placed upon its first reading at a
regular meeting of the City Council on the 6th day of November,
1961. That thereafter, said Ordinance was duly adopted at a
regular meeting of the City Council on the 20th day of November,
1961, by the following vote, to -wit:
AYES: COUNCILMEN: Miranda, Diaz, Martinez and Breceda
NOES: COUNCILMEN: None.
ABSENT: COUNCILMEN: Sill a.
Act ng City Clerk
—
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF IRWINDALE )
LEE B. YOUNG, being first duly sworn, deposes and says;
That she is the Acting City Clerk of the City of
Irwindale, California, that she is and was at all times herein
mentioned a citizen of the United States over the age of
eighteen (18) years and competent to be a witness herein.
On November 24, 1961, she securely and conspicuously
posted at each of the public places in said City, to -wit:
1. 5140 North Irwindale Avenue;
2. Post Office on Irwindale Avenue;
3. At or near the door of the Council Chambers,
5050 North Irwindale Avenue;
a copy of Ordinance No. 106 of the City of Irwindale being in
all respects the same as that attached hereto and made a part
hereof.
Dated November 24, 1961.
Acting City
Irwindale,