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HomeMy WebLinkAboutOrdinance No. 688 ORDINANCE NO. 688 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AZUSA AMENDING CERTAIN SECTIONS OF THE AZUSA MUNICIPAL CODE RELATING TO THE SALES AND USE TAX. The City Council of the City of Azusa does ordain as follows : SECTION 1. Paragraph (e) of Section 6201 of the Azusa Municipal Code is repealed. SECTION 2. Section 6204 of said code is amended to read: "SECTION 6204. RETAIL SALES. PLACE OF CONSUMMATION. For the purposes of this Chapter, 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 pre- scribed and adopted by the Board of Equalization." SECTION 3. Paragraph (b) of Section 6208 of said code is repealed. SECTION 4. Paragraph (c) of Section 6208 of said code is renumbered to (b) . SECTION 5. Section 6211 of said code is amended to read: "SECTION 6211. SUBSTITUTION OF CITY FOR STATE. 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 sub- stituted 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 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 Chapter; 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 -1- 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 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. Paragraph (b) of Section 6212 of said code is amended to read: "(b) 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. This ordinance, being an ordinance relating to taxes for the usual and current expenses of the city, shall take effect immediately. SECTION 9. The City Clerk shall certify to the adoption of this ordinance and shall cause the same to be published as required by law. Passed and approved this 4th day of December , 1961. r fG7G yo STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) SS. CITY OF AZUSA ) I, JAMES MILLER, City Clerk of the City of Azusa, do hereby certify that the foregoing Ordinance No. 688 was regularly introduced and placed upon its first reading at a regular meeting of the City Council on the 20th day of November , 1961. That, thereafter, said ordinance was duly adopted and passed at a regular meeting of the City Council on the 4th day of December , 1961, by the following vote, to-wit: AYES: Councilmen: Paul, McLees, Johnson, Teasley, Ortuno NOES: Councilmen: None ABSENT:Councilmen: None C , 4 /1 � yffr'? Ci y Clerk -2- I do further certify that I caused said Ordinance to be published prior to the expiration of fiteen days from the passage thereof in the Azusa Herald and Pomotropic, a news- paper of general circulation, printed, published and circu- lated in the City of Azusa, on the 10th day of December, 1961, and that the same was published in accordance with law. / City Jerk City of Azusa Publish Azusa Herald & Pomotropic, Dec. 10, 1961 -3-