HomeMy WebLinkAboutOrdinances - No. 7091
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ORDINANCE NO. 709
AN ORDINANCE TO AMEXD SECTIONS 23-3, 23-5 AND 23-6 OF "HE CODE OF THE CITY OF LODI RELATING TO SUES AND USE TAX
The City Council of the City of Lodi
does ordain as follows:
Section 1. Section 23-3(e) of the Code -they of Udi
is repealed.
Section 2. Section 23-5ca) (2) of said code *& amended to read:
For the purposes of this ordinance, 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 desti-
nation. The gross receipts from such sales shall include delivery charges,
when such charges are subject to the Statesales and use tax, regardless of the
place to which delivery is made. In the event a retailer has no permanentplace
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 prescribed and adopted by the Boardaf Equalization.
Section 3. Section 2.3-5Chl (4> (%?said code is repealed.
Section 4. Section 23-5(b) (4) (i&!-laid code is renumbered to?3-5(b)C4) (ii)
Section 5. Section 23-6(bI (2) of said code is amended to read:
Wherever, and to the extent that, in Part 1 of Di-
vision 20f the saidRevenueandTaxationCode 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 substi-
tution 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 thecity be
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substituted for that of the State in any section when the result of that substi-
tution would require action to be taken by or against the City or any agency
thereof rather than by or against the StateBoard of Equolizotion, in performing
the functions incident to the administration or operation of this ordinance; 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 StateofCalifornia, 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 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 far that of the State in
Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737,
6797 and 6828 of the said Revenue andTaxation Code as adopted, and the name
of the City shall not be substituted for the word "State" in the phrase"retai1er
engaged in business in this State" in Section6203 nor in the definition of that
phrase in Section 6203.
Section 6. Section 23-6(b) (i&)said code is amended to read:
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. Publication. This ordinance shall be published one
time in the "Lodi' News-Sentinel," a daily newspaper of
general circulation printed and published in the City of
L odi .
2,
Attest: BEATRICE
State of California
County of San Joaquin SS.
I, Beatrice Garibaldi, City Clerk of the City of Lodi,
do hereby certify that Ordinance No. 709 was introduced at
a regular meeting of the City Council of the City of Lodi
held November I, 1961, and was thereafter passed, adopted
and ordered to print at a regular meeting held November 15,
1961, by the following vote:
AYES :
NOES : Councilmen - None
Councilmen - BROWN, KATZAKIAN, MITCHELL, TJLLMR” and CULBERTSQN
ABSENT: Councilmen - None
I further certify that Ordinance No, 7
and signed by the Mayor on the date of its pa
the same has been published purs