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is repealed.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repealed.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.
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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
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