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ORDINANCE NO. "",,"75'0 i,
2
. AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING ORDIN-
3 ANCE NO. 2118 KNOWN AS THE UNIFORM LOCAL SALES AND USE TAX ORDIN-
ANCE OF THE CITY OF SAN BERNARDINO.
4
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
5 DO ORDAIN AS FOLLOWS:
6
SECTION ONE: Ordinance No. 2118, Section Two(e) is hereby
7 repealed.
8
SECTION TWO: Ordinance No. 2118, Section Four(a)(2) is
9 hereby amended to read as follows:
10 (2) For the purposes of this ordinance, all retail sales
11 are consummated at the place of business of the retailer unless
12 I' 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 destination. 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
permanent place 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 Board of Equalization.
SECTION THREE: Section Four(b)(4)(ii) of Ordinance
No. 211
is repealed.
SECTION FOUR: Section Four (b) (4) (iii) of Ordinance
is renumbered to Four (b) (4) (ii).
No. 2111
SECTION FIVE: Section Five(b)(2) of Ordinance No. 2118
is amended to read as follows:
(2) Wherever, and to the extent that, in Part 1 of
Division 2 of 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 sub-
division shall be deemed to require the substitution of the name
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1 i: of this City for the word "State" when that word is used as
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the title of the State Controller, the State Treasurer, the State
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Board of Control, the State Board of Equalization, or the name of
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4 I the State Treasury, or of the Constitution of the State of Ca1if-
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5 Ii ornia; nor shall the name of the City be substituted for that of
6 I: the State in any section when the result of that substitution
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7 ,i would require action to be taken by or against the City or any
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8 : agency thereof rather than by or against the State Board of Equal-
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9 Ii ization, in performing the functions incident to the administration
10 j, or operation of this ordinance; and neither shall the substitution
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11 ii be deemed to have been made in those sections, including but not
12 ii necessarily limited to, sections referring to the exterior boundar-
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ies of the State of California, where the result of the substitutio
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
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17!' such storage, use or other consumption remains subject to tax by
18 j, the State under the provisions of Part 1 of Division 2 of the said
19 I, Revenue and Taxation Code, or to impose this tax with respect to
,
~ II certain storage, use or other consumption of tangible personal
21 property which would not be subject to tax by the State under the
22 said provisions of that Code; and in addition, the name of the City
23:' shall not be substituted for that of the State in Sections 6701,
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24 Ii 6702 (except in the last sentence thereof), 6711, 6715, 6731, 6797
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25 II and 6828 of the said Revenue and Taxation Code as adopted, and
2611 the name of the City shall not be substituted for the word "State"
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27!! in the phrase "retailer engaged in business in this State" in
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28 I Section &203 nor in the definition of that phrase in Section 6203.
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SECTION SIX: Section Five(b)(3)(ii) of Ordinance No. 2118
is amended to read as follows:
't :(ii) The storage, use or other consumption of tangible
personal property, the gross receipts from the sale of which has
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1 I! been. subject to sales tax under a sales and use tax ordinance
2 enacted in accordance with Part 1.5 of Division 2 of the Revenue
3 I! and Taxation Code by any city and county, county, or city in this
4 II State.
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5 I SECTION SEVEN: This ordinance shall become operative on
,
6 ' January 1, 1962 and is adopted as an emergency measure pertaining
7 ! to sales and use taxation matters and the fiscal policies of the
8 Ii City which are affected by amendments of state law operative on the
91, same date.
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I HEREBY CERTIFY
that the foregoing Ordinance was adopted
Council of the City of San Bernardino / ~ /J I
meeting thereof, held on the~
, 1961, by the following vote,
,
11 [I by the Mayor and COUIDOn
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13 If day of
141: to wit:
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22! day of
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261: Approved as to form:
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The foregoing Ordinance
A.aAlL4/'Z~~j -'
is hereby approved this
, 1961.
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