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HomeMy WebLinkAboutOrd. No. 1961-401-402~~5'; "ORDINA`NCE 'N0 401 ~ AN ORDINANCE TO AMEND 'THE UNIFORM'- "~ LOCAL SALES AND- USE TAX ORDINANCE The City Council of the City of Elsinore does ordain as follows: Section'1: Section 2(e) of the Uniform Local"Sales and-Use Tax Ordinance (Ordinance No. 3741 is repealed.... Section 2; Section 4(aj(2j of said ordinance is amended to read: 4la)(2j 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 reg- ulations to be prescribed and adopted by the Board of Equaliza- tion. Section 3: Section 4.(b)(4)Ciij of said ordinance is repealed. Section 4': Section 4S.b)(4)(iiij of said ordinance is renumbered to 4(b)(4)(ii). Section=5: Section"5(b)(2j of said ordinance is amended to"read: 5Cb)'~2) Wherever, and to the 'extent that, in Part T of ' Division 2 of `.the-skid Revenue and Taxation 'Code the State of California is named or referred to as the taxing agency, the ' name of`thie-City shalh be'substtuted therefor. Nothing in this subdivision-shall be deemed to require"-the §ubstitution of the name of this Gity 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 Gontroi the"State;Board'of Equalization, or the name of"the State Treasury, or of fhe Constitution of'tihe State ofaCalifornia=nor 'shall the name'of the City be substi- toted 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 Lhe 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 consumpfion remains subject to taz by the State under the provisions of Part l of Division.-,2 of the said Revenue and Taxation Code, or td-impose this tax with respect to certain 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 Gode; 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 6$2$ of the said Revenue and Taxation Code as adopted, and the name of_the City shall not be substituted for the word KSTATE" 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 reads 5Cb}(3)Ciij 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 -0ode by any .city and county, county, or city in this State.. ~; Section ~: This ordinance-shall become operative on January 1, 1962. Section $: Publication, Passed and adopted this 29th day of December, 1961, as an emergency ordinance for the City of Elsinore, by the following roll call vote: - AYES: Bartlett, Yarborough, Stewart, Berry, Hitt. NOES: .NONE.. ABSENT: NONE Attest; Florene Kunkle. Thomas C Bartlett :City Clerk Mayor: of the City o Elsinore ORDINANCE N0. 402 ~ AN ORDINANCE OF THE .CITY OF ELSINORE, CALIFORNIA, AMENDING..:SECTION 5 OE ORDINANCE 343 - I SECTION l: The City Council of the City of Elsihore, California, d©es hereby amend Section 5 of Ordinance 343 of said city by repealing Section 5 in its entirety and by adopting a new Section 5 to read as follows- xSection 5: The Chief of Police is hereby empowered to require;a police officer to be in attendance during.;. said public,dan~e or may,xaive said. requirement. In the event that he attendance of a polce<offcer is required,, as herein provided, the applicant for said public dance shall pay such fee as may .be established and said :.payments shall be made to; the Gty:Clerk.'~ SECTICN 2: The,City;Clerk hall certify the passage°of this ordinance and cause the same to be published in the !City of Elsinore, Califd~rnia, in a-newspaper of general";eirculation in said ..city ,and ;for ,the .number of times required ,by law.. Date of Adoption: March 12 ,: 1962 AYES: Stewart, Yarborough,"Berry, Hitt, Balatt., NOES: Nflne ABSENT: :None .Attest:" Florene Kunkle Thomas C.. Bartlett City C er Mayor of he City>of Elsinore ., ,. I Florene Kunkle, the duly. elected,•qualified and aetirig City C~erk of the City of Elsinore do hereby certify that the Fore- going ordinance was first read to ,the ,.council ;on",February 26, 1962, and was passed and adopted on March 12, 1962.; Florene Kunkle City Clerk