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ORDINMKE NO. Z06Z
A:~! ORDINANCE Tc:J1: AMEND THE: tlJNJFORM ILCICAL .SALES ANI)
lt.SIE TAX ORDINANCE (CJRDllliiCI 110. 17~)
·The Chy· Council of the City of_ PAL~ AI.~
does ordain as foillo·ws:
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Section II. Section 2(e) of the Uniform l~ocol Soh's ar.d Use ToxOrdincrnce (Ordinol'lce
No. 1709... -·) is repealed.
Section 2~ Section 4(a}(2) of said ordinance is omcm<led to 1·eod:
4 ( a)(2) For tlhe liH!rposes of tMs ordiuan•:e, oH ret·ai I sales •lre con·
summate•d c1t the place .of hssiness·of the retailer urtlus the tongibltt ~·ersonal
'·' propeortf sold is delivered b~ the retoil·ar or his ogctnt to on •::»ut-of-Stote doit3ti·
notion o1r t•l a common cordet' fo,· del iv•!tf'Y to an out-cf-Stot:~t destinotic•n. The
gro s.s l'ecc,iph from .sud~ soles shari include dc·livery char9es, whe1, such
charge~; are~ subjed to the State soles ~nd u~e tax, r·agordless o.f the place to
which dc!tli'4·ery ;s mode. In the event a retailer has no pctrmonent plr.~ce: of
busine~;s irn the State or h~s more them on~ ;>lacu c,f bu!;il~ess, the place or
·places Cl! ~thich the retail soles ore c:onsummoted o:;l,all b~ determined under
rules orr a re,~ul.ot:ons to be wescri bed and odo~ted by :rhe Boord of Equal i :~at ion.
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Section 3. Section 4(b){4)f1r} of said crrdinonce is repealed.
Section 4. Section 4{b)(4)~~of said mdinonce is renumber·ed to 4(bl (.(f~.
Section 5. Se.:tion S(b)(2) .,f said ordinance is om: ... ded tc·r•ead:
5{b)(2) Wherever, o1d to tho ext~nt that, in Port 1 c)f Division Z of the
said Re·Yenl.ire and Toxotii?n Code the Store of Col iforniu is 11101ned or ref,med ro
as the toxin~ age1:1cy, the nome of this City shall be SlJrb:sti:uted the·r~fC\_r.
Nothin9 in this: subdiviision shall be deemed to requir•!t the substitution •::~f tn~ .
name o·f this City for the •Yord "Stcte" when that ..vor·d is u:sed os port •:~f the
1itle of tho State Contttllle.·, the 5tate Tr~surer, t:he State~ Board of C::~~rtrcl,
the Sta1te Boord of Eq•,,•Jii:uJtjon, or the nome of th.~ State Tt·eC'sury, ot c·f the
Constitution of the Stat.!! of Col ifomia; nor shall ·the nome of the City be s.rbsti~
tute( fer that of the StCJte in ony section when the re:;ult of that subs:titution
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wGuld requir·e oetior1 ftl l:>e token by or agninst the CHy or ony agent:)' tbtreof
rothe-1r than i)y or Oiloins:; the State Bo.Jrd of E•tuolizotion, in perfcrmil"!tJ the
funCtii0•"1S ir:cident t1> t:he administration or operatior. of this ordinc·nce; :md
neith·•!tr· shrill the sut~stitu·lion be deemed to nove be·~n moe!~ in those sections,
including but not n~·ce:ss;nily I i m i ted .to, sec1•ions ret'er1ring to tht~ ex tnrior
boundaries of tht:-Stc te of Cal ifornio, wher•~ the re:;ul t of the subsritut ic•n would
be to pt•ovide on exf!lnptio·:~ from this hJx with respect to certoir. s?orogt~, u>eo o~
other Cl.lnsumption of tong:blepersonol property which would not otherwise be
ex.empt from this to:: whi !e such storage!, use O•r c·ther consumption remains
subject to tax by the Sto:!e under the pro••1isions of Port 1 of Division 2 o·l: th~
said f~evta'nu~~ and Tcxotion Code, ot to impose this tax with respect tc• ce,,:tain
stora9e,. use or other consumption of tar;gible p·&rsonol property whic:h w-~uld
not be :subject to tax by tile State under the said ::>ro•,isions of that Code; a,.,d
in addition, the nome of the City shall notl:~e substitu:ed fc>r that of t11e State in
'
Section!> 6701, 6702 (except ir. the last senter:ce thereo~, 67P, 6!15, 6737,
6797 cmd 6821! of the :;aid Revenue and T axrJtion Code as adopted, and the ncrr.t-
of the City shnll not be SIJ,bsti tuted for the word" State" irt the phrasn "ret•llil er
engos;ed ir1 business in this State" in Sec!ion 6203 m:•r ir. th~ definition of that
phrase in Section 62B.
Section 6. Section S (b)( 2:JfJof sui d ordi nonce is arnend,~d to read:
(b'
5 (b)(3)i;jf The storage, use or o.ther con sump tic" of tong-ibl e ::Jerson-
al prope1rty, tne gros~ .. receipts from the sol·~~ of which has been sub!ec:t to ~cries
tax under o soles or:d use toxordinon.:e en,~cted in oc•:ordonce with Pert 1.5 of
Division 2 of the Revenue c:nd Taxation Code by any city and cot.m~f. couu1ty, . .
or city in this State.
Section 7. This ordhanco shall become operotiv1~ on January l, 196:2.
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Ser.tion 8. This ordi.nan.ce shall become effective upNL the
expiration of t:h.i.rty days fr()m i 1:s passage and :;hall becomE~
opera:ive on the day s~et forth i11 Seccion 7 .
INTRODUCED: Nov~:mber 13, 1961.
PASSED: November 27, 1961 by unanimous voice ''ote.
.A.TTEST:
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APPROVED AS TO FOIRM:
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"~ C:Z1:r~--l..c.4r.. · City Attorne
APPROVED AS TO CONTENT:
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~on~~oller ·--
APPROVED:
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