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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is repealed.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 Section 1171.4(b) (4)of said code is repealed.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
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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 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