Ordinance - 465ORDINANCE N0.465
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST COVINA,
CALIFORNIA, AMENDING SECTIONS 1 AND 4 AND REPEALING SECTION 12
OF ORDINANCE NO.422 OF THE CITY OF WEST COVINA, KNOWN AS THE
USE TAX ORDINANCE.
THE CITY COUNCIL OF THE CITY OF WEST COVINA DOES ORDAIN AS FOLLOWS:
SECTION 1. That Section 1 of Ordinance No.422 of the City
of West Covina, entitled "AN ORDINANCE IF THE CITY COUNCIL OF THE
CITY OF WEST COVINA, CALIFORNIA, IMPOSING AN EXCISE TAX ON THE USE
OR OTHER CONSUMPTION OF TANGIBLE PERSONAL PROPERTY", adopted August
22, 1955, be and the same is hereby amended so as to read as follows:
"Section 1. DEFINITIONS. The following words and phrases,
whenever used inn this ordinance, shall be construed as defined
in this section unless it appears from the context that a
different meaning is intended.
A. "Sales price" means that total amount for which tangible
personal property is -sold, valued in money, whether paid in
money or otherwise, without any deduction on account of any of
the following:
(1) The cost of the property sold;
(2) The cost of materials used, labor or service cost,
interest -charged, losses, or any other expenses;
(3) The cost of transportation of the property prior to
its purchase.
The total amount for which the property is sold includes all of
the: following:
(1) Any services that are a part of the sale;
• (2) Any amount for which credit is given to the
purchaser by the seller.
"Sales price" does not include any of the following:
(1) Cash discounts allowed and taken on sales;
(2) The amount charged for property returned by customers
when that entire amount is refunded either in cash or credit,
but this exclusion shall not apply in any instance when the
customer, in order to obtain the refund, is required to
purchase other property at a price greater than the amount
charged for the property that is returned.
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(3) The amount charged for labor or services rendered
in installing or applying the property sold.
(4) The amount of any federal tax imposed upon or with
respect to retail sales whether imposed upon the retailer
or upon the consumer and regardless of whether or not the
amount of federal tax is stated to customers as a separate
charge, and the amount of any California state sales or
use tax. (the term "gross receipts" includes the amount
of any manufacturerts or importerts excise tax included in
the price of the property sold, even though the manufacturer
or importer is also the retailer thereof, and whether or not
the amount of such tax is stated as a separate charge).
(5) Transportation charges separately stated, if the
transportation occurs after the purchase of the property is
made.
B. "Use" includes the exercise of any right or power over
tangible personal property incident to the ownership of that
property; subject, however, to the following exceptions:
(1) It does not include the'sale of that property in
the regular course of business.
(2) It does not include the storage, use or other consump-
tion of tangible personal property, the gross receipts from
the sale of or the cost of which has been subject to sales
or use tax under a sales or use tax ordinance, whether enacted
in accordance with.,; or purporting to be in accordance with,
Part 1.5 of Division 2 of the Revenue and Taxation Code of the
State of California by any other city and county, county other
than Los Angeles County, or city in this state, or enacted
in accordance with the organic law of any such city.
(3) It does not include the storage or use of tangible
personal property in the transportation or transmission of
• persons, property or communications, or in the generation,
transmission or distribution of electricity or in the manu-
facture, transmission or distribution of gas in intrastate,
interstate or foreign commerce by public utilities which are
regulated by the Public Utilities Commission of the State of
California.
(4) It does not include the use or consumption of property
purchased by operators of common carrier and waterborne
vessels to be used or consumed in the operation of such common
carriers or waterborne vessels principally outside the City.
C. The word '1storagelf, as used in this article, includes any
keeping or retention in the City for any purpose except sale in the
regular course of business or subsequent use solely outside this
City of tangible personal property purchased from a retailer. it
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SECTION 2. That Section 4 of Ordinance No.422 aforesaid
be and the same is hereby amended so as to read as follows:
'Section 4. ADOPTION OF STATE USE TAX LAW BY REFERENCE.
EXCEPTI07 . -
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 pertaining solely to the "Sales Tax" and Sections
60089 6009,. 6011, 6201,to 6204, inclusive, 6207, 62262 6241 to
6246, inclusive, 6355,'6403, 64539 7052, 7056, 70572 71019 7102,
7151, 7152 and 7153, are hereby adopted and made a part of this
ordinance as though fully 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 "sales price" shall not include the amount of
any California- state sales tax or use tax.
C. All of the provisions of the "Sales and Use Tax Lawlt
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 state "Sales and Use Tax Lawlt hereby
adopted providing for the performance of officialaction on the
part of the State Board of Equalization shall be performed by the
City Chief Finance Officer.
D. 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".
E. 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".
F. The City Chief Finance Officer shall be deemed substituted
for the State Controller and State Board of Control whenever the
• State Controller or State Board of Control are referred to in
said "Sales and Use Tax Law1f,
G. 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". iB
SECTION 3. That Section 12 of said Ordinance No.422 be and
the same is hereby repealed.
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SECTION 4. That said Ordinance No.422 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 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
take effect and be in force.
ATTES
City er Jim
I HEREBY CERTIFY that the foregoing Ordinance was adopted
at a regular meeting of the City Council of the City of West Covina,
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held on the -- 2... day of April, 1956, by the affirmative vote
of at least three Councilmen, to wit:
AYES: Councilmen JAriIrS W. KAY BERT C. VAN HQRj� J. CAL SPERLINQ JAY D. BROWN
NOES': �.p rt e, JOE HURST, MAYOR:
ABSENT: ! V o N
,�o6Z
City let of the City of West Covina
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