HomeMy WebLinkAbout1961-11-21; City Council; 6032; Ord 6027 repeal - Uniform local sales & tax1
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ORDINANCE NO. 6032
AN ORDINANCE TO AMEND THE UNIFORM LOCAL SALES AND USE TAX ORDINANCE
The City Council of the City of Carlsbad
does ordain as follows:
Section 1. Section 2(e) of the Uniform Locd Sales and Use faxordinance (Ordinance
NO. 6027 ) is repealed.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 Equal izatiow.
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 Section 4(b)(4)(ii) of said ordinance is repealed.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: 1
5(b) (2) Wherever, and to the extent that, in Part 1 of Division 2 of the
said RevenueandTaxation 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 any 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 I i m i t e d to, sections referring to the exterior
boundaries of the Stateof 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 he
said Revenue and Taxation Code, or BO impose this tax with respect to certain
storage, use or other consumption of tangible personal property which wo~ld
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 grossreceipts from the sale of which has been subject to sales
tax under a sales and usetaxordinance 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 of the City of Carlsbad is hereby
directed to cause this ordinance to be published once in the Carlsbad
Journal, a newspaper published and of general circulation in said city.
First read at a regular meeting of the City Council held on the
7th day of November, 1961, and finally adopted at a regular meeting
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