Ordinance - 7261
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ORDINANCE NO. 726
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
WEST COVINA AMENDING CERTAIN SECTIONS OF THE
WEST COVINA MUNICIPAL CODE RELATING TO THE SALES
AND USE TAX.
The City Council of the City of WEST COVINA
does ordain as follows:
Paragraph (e) of
Section-L/Section 6101 of the West Covina
Municipal Code is repealed.
§ection 2. Section 6104 of said code is amended to read:
'6104. RETAIL SALES. PLACE OF CONSUMMATION.
For thepurposes of this oullawme, all retail sales
Chapter
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 State sales 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 andregulations to be prescribed and adopted by the Boardof Equalization.
Paragraph b) of
Section /Section of said code'is repealed.
Paragraph (c of
Section . Section of said code is renumbered to(b) -
�p tion 5. Section 6111 of said code is amended to read:
6111. SUBSTITUTION OF CITY FOR STATE.
Wherever, and to the extent that, in Part 1 of Di-
vision2of the said Revenue and Taxation Code 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 the City 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 State Board of Equalization, in performing
Chapter;
the functions incident to the administration or operation of this off; 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 State of California, 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 for that of the State in
Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737,
6797 and 6828 of the said Revenue and Taxation Code as adopted, and the name
of the City shall not be substituted for the word "State" in the phrase "retailer
engaged in business in this State" in Section6203 nor in the definition of that
phrase in Section 6203.
Paragraph b) of
Section�./Section bl I P of said code is amended to read:
"�-b).TAXED BY OTHER CITY OR COUNTY.
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. MVJ0 KX The City Clerk shall certify to the
adoption of this ordinance and shall cause the same to
be published as required by law.
Passed and approved this -4 7& day of November, 1961.
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STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS.
CITY OF NEST COVINA )
I. ROBERT FLOTTEN, City Clerk of the City
of West Covina, do hereby certify that the foregoing
ordinance No. 726 was regularly introduced and placed
upon its first reading at a regular meeting of the,City
Council on the 13th day of November, 1961. That, there-
after, said ordinance was duly adopted and passed at a
regular meeting of the City Council on the 27th day of
November, 1961, by the following vote, to -wit:
AYES: Councilmen: Adams, Towner, Barnes, Snyder,
Mayor Heath
NOES: Councilmen None
ABSENT: Councilman: None
City Clerk
I HEREBY CERTIFY that the annexed copy is
a full, true and exact copy of Ordinance No. 726 adopted
by the City Council of the City of West Covina.
P
Dated: Y7
CiyCer
City of West Covina, California