Ordinance - 464ORDINANCE NO.464
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST COVINA,
CALIFORNIA, AMENDING SECTIONS 4 and 5 OF ORDINANCE NO.369 OF
THE CITY OF WEST COVINA , . KNOWN AS THE SALES TAX ORDINANCE.
THE CITY COUNCIL OF THE CITY OF WEST COVINA DOES ORDAIN AS FOLLOWS:
SECTION 1.. That Section 4 of Ordinance No.369 of the
City of West Covina, entitled "AN 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 RETAILERS, PROVIDING FOR THE COLLECTING
AND PAYING OF SUCH TAX, AND PRESCRIBING PENALTIES FOR VIOLATIONS OF
THE PROVISIONS HEREOFtt, adopted April 25, 1955, be and the same
is hereby amended so as to read as follows:
"Section_ 4. ADOPTION OF STATE SALES TAX LAW BY REFERENCE.
EXCEPTI0NS.
A. All of the provisions of the "Sales and Use Tax Law",
as amended and in force and effect on April 1, 1956, except
the provisions thereof pertaining solely to the "Use Tax"
and Sections 6051, 60529.6053960669 6067, 6068, 6069, 6070,
60719 64519 70529 70569 71019 71029 71519 71529 7153, applic-
able to sales of property at retail, are hereby adopted and
made a part of this ordinance as ' thoughfully set forth
herein, and all provisions of any other ordinance in conflict
therewith are inapplicable to this ordinance and the tax
hereby imposed.
B. The term "gross receipts", as used herein, does not
• include the amount of any tax imposed by the State of Calif-
ornia upon or with respect to retail sales whether imposed
upon the retailer or upon the consumer.
C. The term "sale" shall mean and include, in addition
to the meanings contained in paragraph A of this section,
the withdrawal by a retailer in this City of tangible personal
property from a place in this City, from a place in California
outside this City under the control of the retailer, or from
a place in California outside this City at the order of the
retailer, for delivery in any manner at a point in California
outside this City under such circumstances that the transaction
of which the withdrawal is a part would have been considered
a sale within the meaning of Paragraph A of this section had
the point of delivery been within this City. Provided,however,
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that withdrawals pursuant to a transaction in foreign or inter-
state commerce shall not be sales for the purpose of this section.
Charges made for the delivery of tangible personal property so
withdrawn shall be included in the gross receipts by which the tax
imposed under this section is measured unless such charges are
separately stated and are imposed for transportation which occurs
after the sale of the property to the purchaser.
D. All of the provisions of the "Sales and Use Tax Law" hereby
adopted, providing for the adoption of rules and regulations and for
hearings on the part of the State Board of .Equalization, shall be
performed by the City Council of the City of West Covina. All other
provisions of the t'Sales and Use Tax Law" hereby adopted, providing
for the performance of official action on the part of the State
• Board of Equalization, shall be performed by the City Chief Finance
Officer of the City of West Covina.
E. The City of West Covina shall be deemed substituted for
the State of California whenever the State is referred to in said
"Sales and Use Tax Law.".
F. The City Attorney of West Covina shall be deemed substituted
for the Attorney General whenever the Attorney General is referred
to in said "Sales and Use Tax Law".
G. The City Chief Finance Officer of the City of West Covina
shall be deemed substituted for the State Controller whenever the
State Controller or State Board of Control are referred to in said
"Sales and Use'Tax Law".
H. The County of Los Angeles shall be deemed substituted for
the County of Sacramento whenever the County of Sacramento is referred
to in said «Sales and Use Tax Law".
SECTION 2. That Section 5 of said ordinance No.369 be and
the same is hereby amended so as to read as follows:
"Section 5. EXEMPTIONS. In addition to the exemptions
contained in Part of' Division 2 of the Revenue and Taxation Code
of the State :of California, after April 1 19561 there shall be
excluded from the computation of -the .tax gross .receipts from:
A. The amount of any sales or use tax imposed by the State of
California upon a retailer or consumer.
B. Receipts from the sale of tangible personal property upon
which a sales or use tax has become due by reason of the same
transaction to any other city and county, county other than Los Angeles
County, or city in this state under a sales or use tax ordinance
enacted by that city in this state under a sales or use tax ordinance
enacted by that city and county, county other than Los Angeles County,
or city in this state, whether in accordance with, or purporting to
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NE
A
be in accordance with Part 1.5 of Division 2 of the Revenue
and Taxation Code of the State of California, or in accord-
ance with the organic law of any such city.
C. Receipts from sales to operators of common carrier
and waterborne vessels of property to be used or consumed
in the operation of such common carriers or waterborne vessels
principally outside of this City.
D. Sales made pursuant to contracts actually executed in
good faith prior to the effective date of this ordinance."
SECTION 3. That said Ordinance No.369 be and the same
is hereby amended as in Sections 1 and 2 hereinabove provided.
SECTION 4. 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 West 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
and be in force.
ATTEST:
City Clerk
take effect
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 day of April, 1956, by the affirmative vote of at
least three Councilmen, to wit:
AYES: Councilmen JAMES W. RAY SETT C. VA111 HORN J. CAL SPERLINE
J� JAY D. L:;OWN JOT'- HURST, MAYOR
NOES: I , 6 lV e-
ABSENT: IY o K
City Clerk of the Uity of WestCovina
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