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HomeMy Public PortalAboutOrdinance 61-54ORDINANCE NO, 61 -54 AN ORDINANCE TO AMEND THE UNIFORM LOCAL SALES AND USE TAX ORDINANCE The City Council of the City of Temple City does ordain as fol lows: SECTION 1. Section 6101 (E) of the Temple City Municipal Code is repealed. SECTION 2. Section 6103 A (2) of said ordinance is amended to read: 6103, 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 prescribed and adopted by the-Board of Equalization. Section 3.SECTION 3. Section 6103 (B) (4) (11) of said Ordinance is repealed. SECTION 4. Section 6103 (4) (111) of said Ordinance is re- numbered to 6103 (B) (4) (11). SECTION 5. Section 6104 (B) (2) of said Ordinance is amend- ed to read: 6104 (B) (2). Whever, and to the extent that, in Part 1 of Division 2 of the said Revenue and Taxation Code the State of Californ- ia is named or referred to as the taxing agency, the name of this City shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of this City for the wore: "State" when that word is used as part of the title of the State Con- troller, 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 City or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the ad- ministration or operation of this Ordinance; and neither shall the sub- stitution be deemed to have been made in those sections, including but not necessarily limited to, sections referring to the exterior boundar- ies 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 pro- visions 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 con- sumption of tangible personal property which would not be subject to tax by the State under the said provisions of that Code; and in addi- tion, 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. 144 SECTION 6. Section 6104 (B) (3) (11) of said Ordinance is amended to read: 6104 (B) (3) (11). 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 en- acted 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 II1, 1962, 1 ?ASSED AND ADOPTED by the City Council of the City of Temple City at .a regular meeting thereof held this 27th day of November 1961, by the following roll -call vot': AYES: Councilmen- Buchan, Fitzjohn, Merritt, Tyrell, Dickason NOES: Councilmen -None ABSENT: Councilmen -None ATTEST: City Cler o t o City o T-mp e City, alifornia, emp e ity, California STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss CITY OF 'TEMPLE CITY ) I, Marjorie A. Woodruff, do hereby certify that 1 have been duly appointed Deputy City Clerk of the City of Temple City, California, and that the foregoing Ordinance No. 61 -54 was introduced at a regular meeting of the City Council held on November 13, 1961, and adopted at a regular meeting of the City Council held on November 27, 1961, by the following roll call vote: AYES: Councilmen- Buchan, Fltzjohn, Merritt, Tyrell, Dickason NOES: Councilmen -None ABSENT: Councilmen -None Dated: November 27, 1961 Deputy' City Clerk of the CXt Temp e City, California 145