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Ord 2010-022
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Ord 2010-022
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12/13/2010 5:35:11 PM
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12/13/2010 5:35:11 PM
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CM City Clerk-City Council
CM City Clerk-City Council - Document Type
Ordinance
Document Date (6)
12/6/2010
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PERM
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Reso 2010-150
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\City Clerk\City Council\Resolutions\2010
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of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to <br /> an out -of -state destination or to a common carrier for delivery to an out -of -state destination. The <br /> gross receipts from such sales shall include delivery charges, when such charges are subject to <br /> the state sales and use tax, regardless of the place to which delivery is made. In the event a <br /> retailer has no permanent place of business in the State or has more than one place of business, <br /> the place or places at which the retail sales are consummated shall be determined under rules and <br /> regulations to be prescribed and adopted by the State Board of Equalization. <br /> Section 2 -19 -130. Use Tax Rate. <br /> An excise tax is hereby imposed on the storage, use or other consumption in the City of <br /> tangible personal property purchased from any retailer on and after the operative date of this <br /> ordinance for storage, use or other consumption in said territory at the rate of 0.25% of the sales <br /> price of the property. The sales price shall include delivery charges when such charges are <br /> subject to state sales or use tax regardless of the place to which delivery is made. <br /> Section 2 -19 -135. Adoption Of Provisions Of State Law. <br /> Except as otherwise provided in this ordinance and except insofar as they are inconsistent <br /> with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the <br /> provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation <br /> Code are hereby adopted and made a part of this ordinance as though fully set forth herein. <br /> Section 2 -19 -140. Limitations On Adoption Of State Law And Collection Of Use Taxes. <br /> In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: <br /> (a) Wherever the State of Califomia is named or referred to as the taxing agency, the <br /> name of this City shall be substituted therefor. However, the substitution shall not be made <br /> when: <br /> (1) The word "State" is used as a part of the title of the State Controller, State <br /> Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the <br /> Constitution of the State of California; <br /> (2) The result of that substitution would require action to be taken by or <br /> against this City or any agency, officer, or employee thereof rather than by or against the State <br /> Board of Equalization, in performing the functions incident to the administration or operation of <br /> this Ordinance. <br /> (3) In those sections, including, but not necessarily limited to sections <br /> referring to the exterior boundaries of the State of Cal ifomia, where the result of the substitution <br /> would be to: <br /> (A) Provide an exemption from this tax with respect to certain sales, <br /> storage, use or other consumption of tangible personal property which would not otherwise be <br /> exempt from this tax while such sales, storage, use or other consumption remain subject to tax by <br /> the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; <br /> ORDINANCE NO. 2010 -022 4 <br />
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