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HomeMy Public PortalAboutOrd. 0726ORDIN.~NCE N0. 726 AN ORDINANCE TO AMEND THE UNIFORM LOCAL SAI,ES AND USE TAX ORDINANCE The City Council of the City of Lynwood does ordain as follows: Seetion l. Section 2(e) of the Uniform I,ocal Salea and Uae Tax Ordinance (Ord3nance No. 643) is repealed, Section 2. Section 4(a)(2) of said ordinanee is amended. to read: "4(a)(2) For the purposes of this ord.inance, all retail sales are consummated. at the place of business o£ the retailer unlese 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 d.elivery to an out-of-State destination. The gross receipts from such sales shall inelud.e delivery charges, when such charges are sub~ject to the State sales and use tax, regard.less of the place to which delivery is made, In the event a retailer has no permanent plaoe of business in the State or has more than one place of business, the place or placea at which the retail sales are consummated. shall be d.etermined und.er rules and regulations to be prescribed and. adopted by the Board of Equalization." Section. Section 4(b)(4)(ii) o£ said ordinance is repealed, Section 4. Section 4(b)(4)(iii) of said ordinanee is renumbered to 4(b)(4)(ii). Section 5. Seetion 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 there£or. 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 -1- 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 substituted.for that o£ 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 againat the State Board of Equalization, in performing the functions incident ta the administration or operation of this ordinance; and. neit$er shall the substitution be deemed to have been made in those sections, including but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to provide an exemption from this tax with respeet to certain storage, use or other consumption of tangible per- sonal property which would. not otherwise be exempt from this tax while auch storage, use or other consumption remains aub~ect to tax by the State under the provisions of Part 1 of Division 2 of the said. Revenue and Taxation Code, or to impose this tax wibh respect to cer- tain storage, use or other consumption of tangible peraonal property which would not be subjeet to tax by the St&te under the said proviei m s of that Code; and in ad.dition, the name of the City ahall not be sub- stituted.for that of the State in Sections 6701, 6702 (except in the laat sentenee thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation Cod.e as adopted, and the name of the City shall not be substituted for the word.'~State" in the phrase "retailer engaged in buainess in this State" in Section 6203 nor in t$e defini- tion of that phrase in Seetion 6203," Seetion 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 groas receipts £rom the sale of which has been subject to sales tax under a sales and. use tax ordinance enacted in accord.ance with Part 1.5 of Division 2 0£ the Revenue and. Taxation Code by any city and county, county, or city in this State," -2- Section 7. This ordinance shall become operative on January l, 1g62. Section 8. The City Clerk is hereby ordered and. directed. to certify to the passage of this ord.inance and to cause the same to be published once in the Lynwood Press, a newspaper of general circulation, printed and published and circulated in the City of Lynwood. First read at a regular meeting o£ the City Council of said City held on the 7th d.ay of November, 1961, and f3nally ad.opted and ordered. published at a regular meeting of said Council held. on the 21st day of November, 1961, by the following vote: Ayes: Councilmen: Duncan, Finch, Ham Pend.er. Rowe Noes: Councilmen: None. Absent:Councilmen: None. ~ ~-~~~y~d~~~~~--/ A7flY0R OF THE CITY OF LYN&TOOD A ST: i CI CLERK, CITY OF LYNWOOD -3- STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES: ss. CITY OF LYNWOOD ) I, the undersigned, City Clerk of the City of Lynwood, and ex-officio elerk of the Council of said City, do hereby certify that the above is a true and. correct copy of ordinance No. 2~ adopted by the City Council of the City of Lynwood. and that same was passed on the date and by the vote therein stated. Dated this 22nd day of November , 19 61.