Ordinance - 411ORDINANCE NO.411
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST COVINA,
CALIFORNIA, AMENDING SECTIONS 1, 7 AND 9 OF ORDINANCE NO. 369
OF THE CITY OF WEST COVINA (SALES TAX ORDINANCE).
THE CITY COUNCIL OF THE CITY OF WEST COVINA DOES ORDAIN AS FOLLOWS:
SECTION 1. That Section 1 of Ordinance No.369 of the
City of West Covina, entitled YAN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF WEST COVINA, CALIFORNIA, IMPOSING A LICENSE; TAX FOR THE
• PRIVILEGE OF SELLING TANGIBLE PERSONAL PROPERTY AT RETAIL, PROVIDING
FOR PERMITS TO RETAILTEIRS, PROVIDING FOR THE COLLECTING AND PAYING
OF SUCH TAX, AND PRESCRIBING PENALTIES FOR VIOLATIONS OF THE PRCVI-
SIONS HEREOF", adopted April 25, 1955, be and the same is hereby
amended so as to read as follows:
"SECTION 1. INPOSITION AND RATE OF TAX. For the
privilege of selling tangible personal property at
retail a tax is hereby imposed upon all retailers
at the rate of 1 of the gross receipts of any
retailer from the sale of al-1tangiblepersonal
property sold at.__r.etal- iii the City of West Covina
on or after July 1, 1955. The license tax imposed
by the provisions of this Ordinance is in addition
to any and all other taxes imposed by any other
Ordinance of the City of West Covina."
SECTION 2. That Section 7 of said Ordinance No.369 of the
City of West Covina be and the same is hereby amended so as to read
as follows:
• "SECTION 7. ADOPTION OF RULES AND REGULATIONS BY
REFERENCE. INTERPRETATIONS. The rules and regulations
of the State Board of Equalization as amended and in
force and effect July 1, 1955, pertaining to the
interpretation, administration and enforcement of the
"Sales and Use Tax Law'19 insofar as applicable, except
Rule 55 (Section 2015, Title 18, California Adminis-
trative Code, Sales & Use Tax) shall apply in the
interpretation of this Ordinance until specifically
abandoned by the rules and regulations adopted by the
City Council of the City of West,Covina pursuant to
this ordinance. The word "City" shall be deemed
substituted for the word "State" whenever the word
"State" a.pp.ears in said rules and regulations.
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In lieu of Rule No.55, specifically excepted
above, the following interpretations shall apply
in the administration of this ordinance.
(A) The sales tax does not apply to sales of
property which is (i) Imported into this city from
a foreign country and sold by the importer in the
original package in which imported.
(ii) Sold to foreign purchasers for ship, airplane,
or other conveyance furnished by the purchaser for
• the purpose of carrying the property abroad and
actually carried to a foreign destination, title and
control of the property passing to the foreign
purchaser upon delivery, and no portion of the property
being used or consumed in the United States. Copies
of U. S. Customs Shippers' export declarations filed
with the Collector of Customs must be obtained and
retained by retailers to support deductions taken under
this paragraph. The tax applies to the transaction
if the property is diverted in transit or if for any
reason not actually delivered outside the City pur-
suant to the contract of sale or not shipped abroad
by a foreign purchaser, regardless of documentary
evidence held by the retailer of delivery of the
property to a carrier for shipment outside the City,
or to a foreign purchaser for shipment abroad.
(iii) Xailed by the seller, pursuant to the contract
of sale, to persons in the armed forces at points
outside continental United States notwithstanding the
property is addressed in care of the Postmaster and
forwarded by him to the addressee. When mail is
addressed to Army r ost Offices (A/P/O ' s ) in care of
the Postmaster, it will be presumed that it is for-
warded outside California. The seller must keep
records showing the names and addresses as they appear
• on the mailed matter and should keep evidence that
the mailing was done by him.
(iv) Shipped to a point outside this City pursuant
to the contract of sale when the property is marked for
export and delivered by the retailer to the "contracting
officer", "officer in charges►, "port qua.rterma.sterl',
or other officer of the United States for transportation
and delivery to the purchaser at such a, point. ^
(B) The sales tax does not apply to sales of airplanes,
and parts and equipment for airplanes, transported to
a point outside this City pursuant to the contract of
sale when such property is delivered to the United
States Army Corps or any other agency or instrumentality
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of the United States for transportation and
delivery to the purchaser or someone designated
by him at that point.
(C) The sales tax does not apply (either in
interstate or intrastate commerce) to sales of
property shipped from a point outside the City of
West Covina to a purchaser inside the City of
West Covina, for delivery to the purchaser, if
none of the elements of sale, other than such
• delivery, takes place in the City of West Covina..
The sales tax does apply (either in interstate
or intrastate commerce) to sales of property
shipped from a point outside of the City of West
Covina. to a purchaser.inside the City of West
Covina, or to the retailer's agent in the City of
West Covina, for delivery to the purchaser where
any element of the sale, in addition to such
delivery, takes place in the City of West Covina.
"Element of Sale" is hereby defined to include
solicitation of an order, the acceptance of an
order, the giving of an order, whether such order
is given in person, by telephone or by mail, or
the payment of the purchase price. It
SECTION 3. That Section 9 of said Ordinance No. 369
of the City of West Covina be and the same is hereby amended so as -.-
to read as follows:
"SECTION 9. APPLICATION FOR PERMIT. Every person
des rz ing-T-o—engage in or conduct business as a
• seller within the City of West Covina shall file
with the City Treasurer an application for a permit
for each place of business from which taxable sales
will be made. Every application for a permit shall
be made upon a form prescribed by the City Treasurer
and shall set forth the name under which the appli-
cant transacts or intends to transact business, the
location of his place or places of business, and
such other information as the City Treasurer may re-
quire. The application shall.be signed by the owner,
if a natural person; in the case of a corporation,
by an executive officer or some person specifically
authorized by the corporation to sign the application,
to which shall be attached the written evidence of
his authority. At the time of making an application,
the applicant shall pay to the City Treasurer a permit
fee of $1.00 for each permit.
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•
•
Every retailer selling tangible personal
property for use or other consumption in this
city and which retailer maintains a place of
business in this city or acts through agents
located in this city, and which retailer is not
otherwise registered under the provisions of
this ordinance shall register with the City
Treasurer and give the name and address of such
agent or agents and offices or other places of
business in the city. it
SECTION 4. That said Ordinance No.369 be and the
same is hereby amended as in Sections 1, 2 and 3 hereof provided.
SECTION 5. The City Clerk shall certify to the adoption
of this Ordinance, and prior to the expiration of fifteen (15)
days from the passage thereof, shall cause the same to be published
once in the Wiest Covina Tribune, a newspaper of general circulation
published and circulated in the City of West Covina, and thirty
(30) days from and after the final passage thereof said Ordinance
shall take effect and be in force.
ATTEST:
;U;�7 C�i y erk
I HEREBY CERTIFY that the foregoing Ordinance was adopted
at a regular meeting of the City Council of the City of West Covina,
held on the llth day of July,1955, by the affirmative vote of at
least three Councilmen, to wit:
AYES: Councilmen JAMEs w. KAX BERT C. VAN HORN J. CAL SPERLINE
JAY 1) PnnWN J-- TTTTrirT MAVOTt:
NO ES: . o'v E' c
ABSENT: /t%o Nam
y uierx of Tne uiiy of west c;ovsna
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