HomeMy WebLinkAboutORD 203ORD 203ê79wV ×P é Í i
ORDINANCE NO. 203
AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF BALDWIN PARK TO AMEND THE
UNIFORM LOCAL SALES AND USE TAX ORDI-
NANCE.
The City Council of the CITY OF BALDWIN PARK does
ordain as follows:
Section 1. Section 2(e) of the Uniform Local Sales
and Use Tax Ordinance Ordinance No. 8) is repealed.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 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 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repealed.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
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ORD 203ê79wV ×P é Í 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 Con-
troller, the State Treasurer, the State Board of Con-
trol, 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 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 pro-
vide 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 re-
mains subject to tax by the State under the provisions
of Part 1 of Division 2 of the said Revenue and Taxa-
tion Code, or to impose this tax with respect to cer-
tain 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
2-
ORD 203ê79wV ×P é Í 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:
The storage, use or other con-
5(b)(3)(ii).
sumption of tangible personal property, the gross re-
ceipts 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 adoption of this ordinance and cause it to be published
as required by law, and shall transmit a certified copy thereof
to the Board of Supervisors of the County of Los Angeles. This
ordinance shall become effective thirty days after the date of
its adoption.
ADOPTED by the CityCouncil, signed by the Mayor, and
attested by the City Clerk, this.;~7 day of 1961.
Letcher is op, Mayo
A T T E S T:
helma L Balkus, City Clerk
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ORD 203ê79wV ×P é Í STATE OF CALIFORNIA
COUNTY OF LOS ANGELES) SS.
CITY OF BALDWIN PARK
I, THELMA L. BALKUS, City Clerk of the City of
Baldwin Park, do hereby certify that the foregoing ordinance
was duly adopted by the City Council of the City of Baldwin
Park and signed by the Mayor at a regular meeting of the Council
held on theAday of 1961, by the following vote:
AYES: COUNCILMEN COLE, LITTLEJOHN, BLOXHAM AND MAYOR BISHOP
NOES: COUNCILMEN NONE
ABSENT: COUNCILMEN COUNCILMAN HOLMES
Thelma L. Balkus, City Clerk
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ORD 203ê79wV ×P é Í
ORD. NO. 203
CERTIFICATE OF POSTING
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES SS:
CITY OF BALi7NIN PARK
I hereby CERTIFY that I am the duly elected and
qualified City Clerk of the City of Baldwin Park; that on the
28 day of November 1961, I caused to be posted in
three conspicuous places a copy of Ordinance No. 203 as re-
quired by law and the Baldwin Park Municipal Code.
THELMA L. BALKUS
City Clerk
SEAL)
Subscribed 2nd vvvorn to before me this
L
o ary Public
11 SIM ffr the County of Los It elea, State of Callforob
EVA ELDER PUGH
My Commission xp;res March 6, 1963
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