HomeMy WebLinkAbout80pSt
ORDINANCE NO. 80 �.
AN ORDINANCE OF THE TOWN OF LOS ALTOS HILI.. AMENDING
LE
THE UNIFORM LOCAL SAS AND USE TAX ORDIN E
THE CITY COUNCIL OF THE TOWN OF IAS ALTOS HILLS DOES ORDAIN
AS FOLLOWS:
Section 1. Section 2(e) of the Uniform Local Sales and Use Tax
Ordinance (Ordinance No. 23) is repealed.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 Section 4(b)(4)(ii) of said ordinance is repealed.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 S. 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 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 Controller, the State Treasurer, the State Board of
Control, the State Board of Equalization, or the name of the State
LAGGRIG 6 FAI9 ANT -l-
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 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 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 Section 6701,
6702 (except in the last 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 State" in
Section 6203 nor in the definition of that phrase in Section 6203.
Section 6. Section 5(6)(3)(11) of said ordinance is amended to read:
5(b)(3)(if). 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.
NOORIO & FAISANT
_2_
%W �O
V V'
Section H. Publication. This ordinance shall be posted in three
(3) public places within the Town of Los Altos Hills.
The foregoing ordinance was introduced at a regular meeting
of the City Council of the Town of Los Altos Hills on the 6th
day of November, 1961, and was thereafter on the 201b day of
November, 1961, passed and adopted by the following roll call vote:
AYES: Councilmen Aiken, Clayton, Henley, Sherlock,
Mayor Fowle
LADES: None
ABSENT: None
Mayor
ity r c
J
LAGGRIG 6 FAIBANT -3-