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HomeMy WebLinkAboutOrd 0746I 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 7.2 23 24 25 26 27 28 29 30 31 ORDINANCE NO. 746 AN ORDINANCE REPEALING SECTIONS 1171.2(e), 1171.4(b)(4)(ii) OF THE ORDINANCE CODE OF THE CITY OF BURLINGAYE, RENUMBER— ING SECTION 1171.4(b)(4)(iii) OF SAID CODE AND AMENDING SECTIONS 1171.4(a)(2), 1171.5(b)(2) AND 1171.5(b)(3)(ii) OF SAID CODE The City Council of the City of does ordain as follows: BURLINGAME Section 1. Section 1171.2(e) of the ORDINANCE CODE OF THE CITY OF BURLINGAME Section 2. is repealed. 1171.4(a) (2)of said code is amended to read: For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer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 desti- nation. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State sales and usetax, regardless of the place to which delivery is made. In the event a retailer has no permanentplace 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 tobe prescribed and adopted by the Boardof Equalization. (ii) Section 3. Section 1171.4(b) (4)of said code is repealed. Section 4. Section 1171.4(b) (4)of said code is renumbered to 1171.4(b) (4) Section 5. Section 1171.5(b) (2)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 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 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 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 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 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 6828of 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. (ii) Section 6. Sectionll71.5(b) (3) of said code is amended to read: The storage, use or other consumption of tangible personal 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. ftub'licaIII T. Phis ordinance shall be published as required by law. b, ANDREW C. BYRD — Mayor I, Herbert K. White, City Clerk of the City of Burlingame, do hereby certify that the foregoing ordinance was introduced at a regular meeting of the City Council held on the 6th day of November 1 1961, and adopted there after at a regular meeting of the City Council held on the 20th day of November , 19615 by the following vote: Ayes: Councilmen: Byrd -Johnson -Lorenz -Martin -Morgan Noes: Councilmen: None Absent Councilmen: None Herbert K. White - City Clerk