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ORDINANCE NO~c2",::)7'2
AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING
ORDINANCE NO. 2118 ENTITLEl> IN_ PART "AN ORDINANCE ~ . ~ IMPOSING
A CITY SALES AND USE TAX; . "-." AND IMPOSING A NINETY-FIVE ONE
HUNDREDTHS OF ONE PERCENT TAX. .
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
DO ORMIN AS FOLL~:
SECTION ONE: OJ:dinance No. 2118 Section Two is hereby
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"SECTION TWO: PURPOSE. The Mayor and Common Council of
the City of San Bernardino hereby declare that this ordinance
is adopted to achieve the following, among other, purposes, and
direct that the provisions hereof be interpreted in order to
accomplish those purposes:
(a) To adopt a sales and use tax ordinance which complies
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14 with the requirements and limitations contained in Part 1.5 of
15 Division 2 of the Revenue and Taxation Code of the State of
16 California;
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(b) To adopt a sales and use tax ordinance which incorpor-
18 ateS provisions identical to those of the Sales and Use Tax
19 Law of the State of California insofar as those provisions are
20 not inconsistent with the requirements and limitations contained
21 in Part 1.5 of Division 2 of the said Revenue and Taxation Code;
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(c) To adopt a sales and use tax ordinance which imposes
23 a ninety-five one hundredths of one percent (95/100 of 1%) tax
24 and provides a measure therefor that can be administered and
25 collected by the State Board of Equalization in a manner that
26 adapts itself as fully as practical to, and requires the least
27 possible deviation from, the existing statutory and adminis-
28 trative procedures followed by the State Board of Equalization
29 in administering and collecting the California State Sales and
30 Use Taxes;
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(d) To adopt a sales and use tax ordinance which can be
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32 administered in a manner that will, to the degree possible
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consistent with the provisions of Part 1.5 of Division 2 of
the said Revenue and Taxation Code, minimize the cost of
collecting city sales and use taxes and at the same time
minimize the burden of record keeping upon persons subject to
taxation under the provisions of this ordinancep"
SECTION TWO: Ordinance No. 2118 Section Four sub-section
(a) (1) is hereby amended to read as follows:
"(a) (1) For the privilege of selling tangible personal
property at retail a tax is hereby imposed upon all retailers
in the city at the rate of ninety-five one hundredths of one
percent (95/100 of 1%) of the gross receipts of the retailer
from the sale of all tangible personal property sold at
retail in the City of San Bernardino on and after the operative
date of this ordinance."
SECTION THREE: Ordinance No. 2118 Section Five sub-section
(a) is hereby amended to read as follows:
"(a) An excise tax is hereby imposed on the storage, use
or other consumption in the City of San Bernardino of tangible
personal property purchased from any retailer on or after the
operative date of this ordinance for storage, use or other
consumption in the city at the rate of ninety-five one hundredth
of one percent (95/100 of 1%) of the sales price of the property
The sales price shall include delivery charges when such
charges are subject to State sales or use tax regardless of the
place to which delivery is made."
SECTION FOUR: This Ordinance shall take effect and be
in force on and after October 1, 1964.
I HEREBY CERTIFY that the foregoing Ordinance was duly
adopted by the Mayor and Common Council of the City of San
Bernardino at a ,'2~dAL-Ifl}_' meeting thereof, held
on the It (t day of (l . ]~t4 , 1964, by
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the following vote, to wit:
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NOES :
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cOUD-'Ln. . V'n},h~ ,I WAJA)~ / l~yi;J,~
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AYES :
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I hereby approve
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the
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foregoing Ordinance this 7' day of
. 1964.
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Mayor :; t~ Y 0 ~an ;ernarc1~no
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Approved as to form:
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orney
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JUL:. \96:
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.JACK,T.: F}.'L.L:l,(/~ i,.Cilv.c'cr~
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