HomeMy WebLinkAboutCC Ord 600 1961-12-18
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CITY OF SEAL BEACH
ORANGE COUNTY, CALIFORNIA
ORDINANCE NO. t, () 0
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5 AN ORDINANCE AMENDING CHAPTER 22, OF ARTICLE II OF THE CODE OF
THE CITY OF SEAL BEACH, AND RELATING TO SALES AND USE TAXES, AND
6 DECLARING THE URGENCY THEREOF AND THAT THIS ORDINANCE SHALL TAKE
IMMEDIATE EFFECT.
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THE CITY COUNCIL OF THE CITY OF SEAL BEACH DOES ORDAIN AS FOLLOWS:
SECTION 1. Section 22-5 (e) of the Code of the City of
Seal Beach is repealed.
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10 SECTION 2. Section 22-7 (a) (2) of said Code is amended
to read:
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Section 22-7 (a) (2). For the purposes of this ordinance,
l2 all retail sales are consummated at the place of business of the
retailer unless the tangible personal property sold is delivered
l3 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
l4 gross receipts from such sales shall include delivery charges, When
such charges are subject to the State sales and use tax, regardless
15 of the place towhich delivery is made. In the event a retailer
has no permanent place of business in the State or has more than
l6 one place of business, the place or places at which the retail
sales are consummated shall be .' determined under rules and regu-
l7 lations to be pr~scribed and adopted by the Board of Equi1ization.
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SECTION 3. Section 22- 7 (b) (4) (ii) of said Code is
repealed.
SECTION 4. Section 22-7 (b) (4) (iii) of said Code is re-
I numbered to 22-7 (b) (4) (ii).
SECTION 5. Section 22-8 (b) (2) of said Code is amended to
read:
Section 22-8 (b) (2). Wherever, and to the extent that,
in Part 1 of Division 2 o' 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
I part of the title of the State Controller, the State Treasurer, the
26 State Board of Control, the State Board of Equilization. or the name
of the State 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
agBBcy thereof rather than by or against the State Board of Equali-
zation, in performing the functions incident to the administration
or operation of this ordiaance; 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 boundarie
of the State of California, where the result of the substitution
would be to provide an exemption from this tax with respect to
32 certain storage, use, or other consumption of tangible personal
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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 Sections
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 pf 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.
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8 SECTION 6. Section 22-8 (b) (3) (ii) of said Code is amend-
ed to read:
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Section 22-8 (b) (3) (ii). 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 ~n this State.
SECTION 7. Statement of Urgency. The City Council of the
City of Seal Beach finds and declares, in accordance with the
provisions of Section 36937 of the Government Code of the State
of California, that this ordinance relates to the assessment,
imposition and collection of taxes for the usual and current
expenses of said City and, therefore, this Ordinance shall take
effect immediately and that this Ordinance shall become operative
for all purposes from and after January 1, 1962.
SECTION 8. Effective Date. This Ordinance, being an
Ordinance required for the assessment, imposition and collection
of taxes for the usual and current expenses of the City of Seal
Beach, shall take effect immediately upon the adoption hereof
and this Ordiaauce shall become operative for all purposes on
January 1, 1962.
SECTION 9. Rublication. This Ordinance shall be published
in accordance with law, together with the names of the members of
the City Council voting for and against the same.
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PASSED, APPROVED AND ADOPTED DECEMBER 18, 1961.
ATTEST: ~
. /~<;/..4eme~ -
F.,W. H1ckman, C1ty Clerk
Councilmen Voting Aye: 7:-e.~e_~"'f ~ ~
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Councilmen Voting No: ~
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