HomeMy WebLinkAbout12-A ORDI~',IANCE NO. 12-A
LOCAL SALES ~ND USE TAX ORDI~L~NCE
The City Council of the City of Saratoga does ordain as follows:
Section 1_'._ Section 2 (e) of the Uniform Local Sales and Use Tax
Ordinance (~l-dinance No. 12) is repealed°
Section 21 Section 4 (a) {2) of said ordinance is mn~nded to redd:
4 (a) (2) For the purposes of this ~.~dinance, all retail
sales are cons,mmated at the place of business of the retaile~' unless
the tangible personal property sold is delivered by the retailer or
his agent to an out-of-State destination or to a cc~on carrier for
del.lvery to an out..of-State destination° The gross receip~s fran
such sales shall ~.nc!ude deifycry ch~-~xges, when such charges are
subjet~- to the S:'ate sales and use tax, regardless of the place to
which delive~Tf is made. Zn the event a retailer has no permanent
plz~e of business in the Scats or bms more than one place of business,
the place or places at which the retail sales are cons,,-m-ted shell
be determined u.,.der rules and regulations to be prescribed and adopt-
ed by the Board of Equallzatiea0
Sec...._tian 3:. Secti~-~n 4 (b) (4) (ti) of said ordinance is repealed.
Sectim~ 4: Section 4 (b) (4) (iii) of said ordinance is rent~nhered
to 4 (b) (4) (ii).
Section 5: Section 5 (b) (2) of said ordinance is ~-~-nded to read:
5 (b) (2) Wherever, and to the extent that, in Part 1
of Division 2 ef the said Revenue and Taxation Code the State of
California is rhsmed or referred to as tb~' taxing agency, the
of this City stnll he substituted therefor. Nothing in this sub-
division shall be deemed to require the substitution of the n~rn-- 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 ,~me of
the State Treasury, or of the Constitution of the State of California;
nor shall the nane 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 ordin-
ance; and neither shall the substitution be deemed to have been made
in those sections, including but not necessarily l~m{ted to, sections
referring to the exterior boundaries of the State of California,
where the result of the substitution would be to provide an exemptlea
from this tax with respect to certain storage, use or other cons~n~p.t-
ion of tangible personal property which would not etherwise be exempt
from this tax while such storage, use or other consumption
subject to tax by the State under the provisions of Part 1 of Divis-
ion 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 sa.4.d 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,
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.
-1~
Section 6~ Section 5 (b) (3) (ii) of saic~ orc~tnance is enenc~ec~ to
teed:
, 5 (b~' (3) (it), The:storage, use or other consumption
o~ ta~lgible personal property, the gross receipts from the sale of
which h~. Been subject tO sales tax trader a sales and use. tax ordin-
ance enacted in accordance with Part 1.5 of Division 2 of the Revenue
and Taxation Code by any city and county, cooneye or~ city ~n this
State.
Section 7: This orc~inance shall become ope~:ative on ~Fanhary' 1~ 196~
Section S: CONSTITIY~ONALr1'Y.' 1£ any section, subsection, sentence,
clause, phrase or portion of thie'
orc~inance is for any reason held to he invalic~ or onconstitutional
by the c~ecision of any court of cuu~etent jurisdiction, such cleC~sion
shall not affect the validity of the remain~n~ portions of thie orc~in-
ance or of Or~inance Noo 12, The City Council of the City of Saratoga
hereby cleclates that it would ha~e adopted th~s orc~inance anc~ each
section, subsect~on, sentence ~ clause, phrase ot portion thereof
~rtespective o~ the fact that any one or more sections, subsect~ons,
sentences, clauses, phrases or portions thereof be declarec~ invalid
or unconstitutional,
This Ordinance was re~ulorly ~atroducac~ and after the waiting time
tequited by law was therea£ter passec~ and ac~optecd the 6oh day of
.D.e..ce~ber , 1961, by the ~ollowfil~ vote:
A~S: Glennon, Langwill, Harman, Drake
NC~S: None
ABSENT: Brazil
The above end ~oregoing is a true an~ correct
copy 0~ 0rdina~ce ~i~ ~ which has been
; ~ - CI~ ~ ' ~ k Date