HomeMy WebLinkAbout412 - Amending Sales and Use Tax1
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ORDINANCE NO. 412
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF COSTA MESA
AMENDING CERTAIN SECTIONS OF THE MUNICIPAL CODE OF THE CITY
OF COSTA MESA RELATING TO SALES AND USE TAX.
The City Council of the City of Costa Mesa
does ordain as follows:
Sub- 2802
Section 1,/ Section (e) of Section/of the _ Municipal Code of the
City of Costa Mesa is repealed.
Sub- 2U04A
Section 2,/ Section 2 of Section/ of said code is amended to read:
For thepurposes 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 desti-
nation. The gross receipts from such sales shall include delivery charges,
when suci ch^rges 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 permonentplace
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 Boardof Equalization.
Sub- 2804 (B) of
Section 3i Section 4 (b) of Section( ;aid code is repealed.
Sub- tion 2804 (B)
Section 4./ Section 4 c of Sec4 of said code is renumbered to 4 b
Sub- 2805 B
Section 5,/ Section 2 of SeetionL_of said code is amended to read:
Wherever, and to the extent that, in Part 1 of Di-
vision2of 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 substi-
tution 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
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substituted for that of the State in any section when the result of that substi-
tution 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 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 wouldnot
he 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 lost 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 Stute" in Section6203 nor in the definition of that
phrose in Section 6203.
Sib- tion 2805 B
Section 6./ Sectiona_Lb) of_Si� — of said code is amended to read:
The :.torcge, use or other consumption of tongible
personal property, the ,Toss rect Ims from the sale of which has been subject
to s rles tnx under a ��jlcs nr.d arse tc:,. ordinr;;cc enacted in aecordanco with
,r
Re'4:''IU^ (lS,d l axo:iori Colic by any (city and
rr,0r!r;. 7: (1L:II or i"
:;ecti.on 8. 'Phis ')roinanc,,- sh:-tll offect :end be in full force
th.irty (30) cl. ys fr(wr. rind aftr,r its Exis:,age, and prior to the ex-
piration of fifteen (15) days from its pas;age be published
nee- in the ORANGE COAST DA%LY, e% newspaper -f general circulation,
pr1riLed and published in t_ie City cif' ^Mesa, together with the
names of the members of the :'i ty Counc; - vrr Ii n�- f )r and r.gainst
the same.
PAL: ,r) AND ADOPTED, this ;LOLh day of Novemlcer, '19 1.
Mayor /of '- •City of Costa Mesa
ATTEST:
.00.
City Clerk of the City of Costa Mesa
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS.
CITY OF COSTA MESA )
I, A. C. SWARTZ, City Clerk of the City of Costa
Mesa and ex -officio Clerk of the City Council of the City of Costa
Mesa, hereby certify that the above and foregoing Ordinance No. 412
was introduced and considered section by section at a regular meeting
of said City Council on the Fath day of N„vember, 1961, and thereafter
passed and adopted as a whole at a regular meeting of said City
Council held on the 20th day of November, 1961, by the following roll
call vote: ��
AYES: Councilmen N/ j Ar
NOES: Councilmen df
ABSENT: Councilmen
IN WITNESS WHEREOF, I have hereunto set my hand and
affixed the Seal of the City of Costa Mesa, this 21st day of November,
1961.
City Clerk and ex -off cio Clerk of the
City Council of the City of Costa Mesa
Chief Deputy
STATE OF CALIFORNIA )
) SS.
COUNTY OF ORANGE )
I, Wm.Wineska , being first
duly sworn, and on oath depose and say that I am
the Advertising Manager of the
ORANGE COAST DAILY PILOT
a newspaper of general
circulation printed and published in the City of
Costa Mesa, County of Orange, State of California,
and that City Ordinance Number 41Z
of which the copy printed hereon is a true and
complete copy, was printed and published in the
regular issue(s) of said newspaper on
November 23 , 1961
Subscribed.and sworn to before me this.9—s�
day of
l
Notary/FubTic in and for the
County of Orange, State of
California
E5LgA�TyNgF� LFVAND
My CoammissionlE%�II@SPIRES JULY 1411964
STATE OF CALIFORNIA )
COUNTY OF ORANGE N SS.
CITY OF COSTA MESA )
I, A. C. SWARTZ, City Clerk of the City of Costa Mesa and ex -officio Clerk of the City Council of the
City of Costa Mesa, hereby certify that Ordinance No 412 was introduced and considered,
section by section, at a regular meeting of the City Council of the City of Costa Mesa, held on the 6th
day of November , 19–L1, and thereafter passed and adopted as a whole at a regular
meeting of said City Council held on the SQtb—day of Novemher 19L]— by the
following roll -call vote:
AYES: COUNCILMEN - WILSON, REA, SMITH, PINKLEY, MYERS
NOES: COUNCILMEN - NONE
ABSENT: COUNCILMEN -
I FURTHER CERTIFY that said Ordinance No. 41.2 was published in the GLOBE -HERALD and
PILOT, a newspaper of general circulation, printed and published in the City of Costa Mesa, on the 23xd
day of November 1961
City Clerk andex�i oCle�of�City Council
of the //City
of Costa Mesa
Chief Deputy