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Last modified
4/19/2016 2:51:44 PM
Creation date
4/5/2016 3:34:02 PM
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Ordinances
Number
80
Date (Introduced)
11/6/1961
Date (Adopted)
11/20/1961
Description
Amending the Uniform Local Sales and Use Tax Ordinance
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pSt <br />ORDINANCE NO. 80 �. <br />AN ORDINANCE OF THE TOWN OF LOS ALTOS HILI.. AMENDING <br />LE <br />THE UNIFORM LOCAL SAS AND USE TAX ORDIN E <br />THE CITY COUNCIL OF THE TOWN OF IAS ALTOS HILLS DOES ORDAIN <br />AS FOLLOWS: <br />Section 1. Section 2(e) of the Uniform Local Sales and Use Tax <br />Ordinance (Ordinance No. 23) is repealed. <br />Section 2. Section 4(a)(2) of said ordinance is amended to read: <br />4(a)(2) For the purposes of this ordinance, all retail sales <br />are consummated at the place of business of the retailer unless <br />the tangible personal property sold is delivered by the retailer <br />or his agent to an out -of -State destination or to a common carrier <br />for delivery to an out -of -State destination. The gross receipts <br />from such sales shall include delivery charges, when such charges <br />are subject to the State sales and use tax, regardless of the <br />place to which delivery is made. In the event a retailer has no <br />permanent place of business in the State or has more than one place <br />of business, the place or places at which the retail sales are <br />consummated shall be determined under rules and regulations to be <br />prescribed and adopted by the Board of Equalization. <br />Section 3. Section 4(b)(4)(ii) of said ordinance is repealed. <br />Section 4. Section 4(b)(4)(iii) of said ordinance is renumbered <br />to 4(b)(4)(ii). <br />Section S. Section 5(b)(2) of said ordinance is amended to read: <br />5(b)(2) Wherever, and to the extent that, in Part 1 of Division <br />2 of the said Revenue and Taxation Code the State of California is <br />named or referred to as the taxing agency, the name of this City <br />shall be substituted therefor. Nothing in this subdivision shall <br />be deemed to require the substitution of the name of this City <br />for the word "State" when that word is used as part of the title <br />of the State Controller, the State Treasurer, the State Board of <br />Control, the State Board of Equalization, or the name of the State <br />LAGGRIG 6 FAI9 ANT -l- <br />
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