HomeMy Public PortalAboutOrdinance 336ORDINANCE NO. 336
AN ORDINANCE TO AMEND THE UNIFORM LOCAL SALES AND
USE TAX ORDINANCE
The City Council of the City of BEAUMONT
does ordain as follows:
Section 1. Section 2(e) of the Uniform Local Sales and Use Tax Ordinance (Ordinance
No. 233 ) is repealed.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 con-
summated 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 desti-
nation 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 Section 4(b)(4)(ii) of said ordinance is repealed.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 1 of Division 2 of the
said Revenue and Taxation Code the State of California 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 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
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would require action to be taken by or against the City or arty agency thereof
rather than by or against the State 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 sections,
including but not necessarily limited to, sections referring to the exterior
boundaries 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 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 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 person-
al 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. The City Clerk shall certify to the
passage of this ordinance and shall cause the same to be
published within 15 days after its passage in the Beaumont
Gazette, a newspaper of general circulation, published and
circulated in the City of Beaumont.
ADOPTED this 13th. day of Noven•=r,1961.
ATTEST:
City Clerk.
State of California )
ss
County of Riverside )
I, Bernice Conine, City Clerk of the City of
Beaumont, do hereby certify that the foregoing Ordinance
No. 336 was first read at a regular meeting held on the
30th. day of October, 1961, and was duly adopted the 13th.
day of November, 1961, by the following vote:
AYES: Councilmen Houston, Leeb, McClellan and Allen.
NOES: Councilmen None.
ABSENT: Councilman Moore.
WITNESS my hand and official seal this 14th. day of
November, 1961.
City Clerk of the City of Beaumont.
League of California Cities
MEMBER AMERICAN MUNICIPAL ASSOCIATION • "WESTERN CITY" OFFICIAL PUBLICATION
Berkeley (5) .. . Hotel Claremont ... THornwall 3-3083
Los Angeles (17) ... 440 Statler Center ... MAdison 4-4934
Berkeley 5, California
October 16, 1961
To: All City Clerks and City Attorneys
Subject: Amendment of local sales and use tax ordinances administered by the
State Board of Equalization pursuant to the Bradley -Burns Uniform
Local Sales and Use Tax Law (Revenue and Taxation Code, Sections
7200 to 7209)
The 1961 Legislature made some important changes; in the Bradley -Burns Law designed
to increase the effectiveness of sales and use tax administration and to clarify
some areas where the original statute might be susceptible of more than one inter-
pretation. These changes were sponsored jointly by the League of California Cities
and the County Supervisors Association. The State Board of Equalization cooperated
in drafting the bill.
The desired ends were accomplished mainly by changing the required provisions which
any local sales and use tax ordinance must contain. This will require amendment of
the sales and use tax ordinance of every county and city in California. The change
was made operative January 1, 1962, so that there would be time for the adoption of
the necessary amending ordinances.
In the City Clerks' letter, there are enclosed, nine copies of the proposed ordin-
ance. One copy is enclosed in the City Attorneys' letter of transmittal.
There are two slightly different forms of the proposed ordinance. One form is sent
to cities with the sales and use tax provisions in a separate ordinance. This form
may be identified by the fact that it has a title under "ORDINANCE NO. ". on
page 1. The other form is sent to cities with the sales and use tax provisions in
a municipal code or ordinance code. This form may be identified by the absence of
any title between "ORDINANCE NO. " and the enacting clause.
We have sent one or the other of these two forms of ordinance to the various cities
according to the latest available information. However, some cities may receive the
wrong form and in such a case, you should write to us for the correct form.
There is no general requirement when amending a section of an ordinance or a section
of an ordinance code that the section being amended be restated in full in its
amended form. There are, however, some city charters with this requirement. Cities
having such a charter requirement must adapt the proposed ordinance to their own
use by restating in full the sections being amended.
General Instructions
Operative Date
It is necessary that the amending ordinance be operative January 1, 1962. You
should adopt the amending ordinance at the earliest possible Council meeting.
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Four Votes Necessary
Section 7201.1 was added to the Revenue and Taxation Code this year and requires
the affirmative recorded vote of 2/3 of the entire elected membership of the city
council in order to adopt, amend or repeal an ordinance under the Bradley -Burns
Law. Therefore, in all cities with an authorized council membership of five, this
amending ordinance must receive four "aye" votes regardless of vacancies on the
council, absences from the meeting or abstentions from voting. The following table
shows the required number of "aye" votes where the authorized membership of the
council is other than five:
Membership "Aye" Votes Required
7 5
9 6
11 8
�3 9
15 10
Copies to State Board of Equalization
Following adoption of the amending ordinance, the city shouldisend
copies to:
y-= State Board of Equalization
Sacramento 8, California
Attention: Secretary
four certified
The State Board of Equalization will be receiving ordinances from 57 counties and
363 cities. To facilitate their checking of the ordinances, they request that copies
of the proposed ordinance enclosed with this letter be utilized for the certified
copies of the ordinance to be sent to the State Board. You may also use some of
these copies for the City Council and for your ordinance book, if you desire.
Copies sent to the State Board of Equalization should be received by them not later
than November 15, 1961, in order to give the Board ample time to check almost 450
ordinances. ---�
Changes in Form
If you desire to make minor changes in form on the proposed ordinance, it is re-
quested that you still utilize the copies of ordinance enclosed with this letter
for the certified copies to be sent to the State Board and type in and cross out
on those copies the changes you have made.
Filling in blanks - cities with sales and use tax provisions in a separate ordinance.
The only blanks to be filled in are in the upper part of the first page of the
ordinance. In addition, Section 8 of the proposed ordinance should be completed
with your usual language on publication and following Section 8, there should be
added the necessary wording on adoption by the City Council, the roll call vote
and the certification of the Clerk.
Filling in blanks - cities with sales and use tax provisions in an ordinance code
or municipal code. (The following instructions apply only to cities having ordin-
ance codes or municipal codes.)
Space has been provided for a title. A suggested title is "An ordinance to amend
Sections of the (name of Code) relating to sales and use tax."
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Code by any other city and county, county other than the county in
which this city is located, or city in this State."
Section 8 of the proposed ordinance should be completed with your usual language
on publication and following Section 8, there should be added the necessary word-
ing on adoption by the City Council, the roll call vote and the certification of
the Clerk.
We are indebted to Harry L. Say, Assistant Executive Secretary, Business Taxes,
and Bill Holden, Attorney, State Board of Equalization, for initiating the draft
of both the ordinance and instructions. You can be of assistance to them by expe-
diting early consideration of the enclosed ordinance by the Council.
RC:bc
Encl.
-I+-
Richard Carpenter
Executive Director
and General Counsel