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ORDII�IANCE iVO. 441
AN ORDINANCE OF THE CIlY OF- LYIQN Al�'1END
° ING �ECTIOIV 3 AND SECTION 14 OF ORDIIdANCE
N0. `�� A.ND .ADDIi�1G THEREiO BECTION 21-.��.
The �ity Council of the City of Lynwcod does orda.in as
f011.049S: � . " � _ . �
8ection 1: `j'hat �ection 3 of Ordinance no. y�/6 shall be
amended as follows:
ADOI�TION OF S^1ATE SALES TAX LAW BY REFERENCE = EY.CEPTIUNS:
All of the provisions of the °Sa1es and Use Tax Law,° as amended and
in force and in effect of November l, L946, except the provisions
thereof pertaining solely to the Use Tax and sections 6051, 6052,
0053� 6066� 6067, 6068, 6069, 6070, 6071, 6451 7052, 7056� 7101,
7102, '7103, 7151, 7152, '7153, applicable. to sales of propert,y a.t
retail, are hereby adopted and made a part of this ordina.nce as though
fL�lly set.forth herein, and alI provisions of any other ordinance in
conflict therewith are inapplicable tothis ordinance and the tax.
hereby imposed; provided, however, the term ��gross receipts°, as used
herein, doea not include the amount of any tax imposed by the St2te
of California upon or a�ith respeet to retail sales whether ir�posed upon
the retailer or upon the consumer.
In additlon to the exemptions contained in par.t 1 of
Division 2 of the Revenue and Taxation �ode of the Sta.te of California,
- there shall be excluded from the computation of the tax gross receipts
from: (1) Sales of' property which is shlnped to a poirt outside this
city �ursuant to the contract a.s sale b,y delivery by the retailer
, to such point by means of (a) facilities operated b,y the retailer; �
(b) deliver,y by the retailer to a carrier for shipment to a. consignee
at such point; or (c) delivery by the retailer to a custom�s broker
or forv�arding agent for shipment outside this city. (2) Sales
made pursuant to contracts actually executed in good faith prior
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to November 1, 1946.
All of the provisions of the °Sales and Use Tax Law° hereby
adopted, providing for the ado�tion of rules and regulations and for
hearings on the part of the 3tate Board of:Equalizatiori si�ll be
performed by the City council of the �ity of Lynwood. All other
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provisions of the �'Sales and Use Tax Law° hereby adopted, providing
for the performance of official action on the part of the @tate Board
of Equalization shall be performed by the City Treasurer.
The City of Lynwood shall be deemed substituted for the
State of CaliPornia whenever the State is referred��o in said "3ales
and Use Tax Law��.
The city Attorney of the �ity of Lynwood shall be deemed
substituted for the Attorney General whenever the Attorney General
if referred to in said Sales and Use Tax Law.
The City Auditor ahall be deemed substituted for the State
Controller or 8tate Board of Control are re$erred to in said °Sales
and Use Tax Law,��
The County of Loa Angeles shall be deemed substituted for
the County of Sacrament�o whenever the County of Sacramento is referred
to in said °Sales and Use Tax Law.�'
3ection 2: Section 13 of Ordinance No. shall be amended
to read as followa:
ADilERTISING: It is unlawfvl for any retailer to advertise
to the public that the tax or any part thereof will be assumed or
abaorbed by the retailer or that it will not a.dd to the selling price
of the property sold, or that, if added, it or any part therAof will
be refunded. Any person violating any provision of this section ia
guilty of a miademeanor.
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.',�'.:Section 3. That a new section known as Section 21-1/2 shall�
be added to read as follows:
"Saction 21-1/2. In the event that the State at some future
date, shall impose a sales tax to be collected by the State to be
refunded to the cities equal to the 1/2¢ sales tax set'forth in this
ordinance, and that such refund of sales taxes from the State shall be
made available to be used by the City of Lynwood without direction
from the State for the purposes set forth in Section 16 of this
ordinance, then this ordinance will become null and void on the
date that collection by the State becomes effective."
Section 4: The City Clerk shall oertify to the passage and
adoption of this ordinance and shall cause the same to be published
once in the Lynwood Press, a newspaper published, printed and circulated
in the City of Zynwood, California, and which said newspaper is hereby
designated for that purpose. ,
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lU'iAY R OF THE C� Y OF LYNYTOOD
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ATTEST: � �
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STATE�OF CALIFORidIA I )' , .. . .
COUP;TY OF LOS ANGELES : ss:" �.
CIT.Y Ol^' LYAT'.'JOOD .� • )
� I, the unde.rsigned,= City Clerk.of tho City of
. Lynr^�ood, Californi.a, do hereby 'cer'tify t'hat the above �
and fo:ogoing Ordinance v:as duly adopted by,.the City
� Council of said Cit,y�"at ar. ' ad,�ourned regular '
, : meeting thereof hc�ld.in'the�Cit.y Hall of said City, '
'`on the 12th day of November , 1946 and
passed by the following uote:. _ °
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. • AYES; ` COU�TCILn4EDT: � Doty, Jensen; �Viggin �.
- a.nd 4Vil ,
. • 'NOES: CUUitCILtl�id: ' N.one. . .
ABSENT: CO��TCILivILN: . S hr o ck. , _ .
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