HomeMy WebLinkAbout1153
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ORDINANCE NO, 1153
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF ARCADIA, CALIFORNIA, AMENDING SECTIONS
2653.2, 2654.3 AND 2654.4.2 OF THE ARCADIA
MUNICIPAL CODE; RENUMBERING SECTION 2653.6.3
THEREOF; AND REPEALING SECTION 2653.6.2 AND
SUBSECTION (5) OF SECTION 2651 THEREOF.
The City Council of the City of
ARCADIA. CALIFORNIA.
does ordain os follows:
Subsection
Section 1./Section 26')1
(5) of
of the Arcadia Municipal Code
is repeal ed.
Section 2, Section 2653.2 of said code is amended to read:
TAXATION. Division
2653.2 SITUS FOR! For thepurpasesofthis<<r1tl:llron:e, all retail sales
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 Statesales and use tax, regardless of the
place to which delivery is made, Inthe 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 Equal ization,
Section 3. Section 2653.6.2 of said Code is repealed,
Section 4, Section 2653.6.3 of said Code is renumbered to 2653.6; 2.
Section 5, Section 2654.3 of said Code is amended to read:
24 2654.3. SUBSTITUTION. Wherever, and to the extent that, in Part 1 of Di.
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vi sion 2 of the said Revenue and Taxation Code the State of Cal ifornia is named
or referred to as the taxing agency, the name of thJs:City shall be substituted
therefor. Nothing in this subdivision shall be deemed to require the substi.
tution of the name of tlus City for the ward "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.
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tution would require action to be taken by or against the City or any agency
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thereof rather than by or against the State Board of Equal i zation, in performing
P;;trt
the functions incident to the administration or operation of this ~~~ and
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neither shall the substitution be deemed to have been made in those sections,
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including but not necessarily limited to, sections referring to the exterior
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boundaries of the State of Cal i forni a, where the resul t of the substitution woul d
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be to provide an exemption from this tax with respect to certain storage, use or
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other consumption of tangible personal property which would not otherwise be
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exempt from this tax while such storage, use or other consumption remains
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subject to tax by the State under the provisions of Port 1 of Division 2 of the
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said Revenue and Taxation Code, or to impose this tax with respect to certain
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storage, use or other consumption of tangibl e personal property which would not
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be subject to tax by the State under the said provisions of that Code; and in
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addition, the nome of the City sholl not be substituted for that of the State in
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Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737,
6797 and 6828 of the said Revenue and Taxation Code os adopted, and the nome
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of the City sholl not be substituted for the word "State" in the phrase "retailer
engaged in business in this State" in Section 6203 nor in the definition of that
phrase in Section 6203,
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Section 6, Section 26')4.4.2
of said code is amended to read:
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2654.4.2. SAME.
The storage, use or other consumption of tangible
23 personal property, the gross receipts from the sale of which has been subject
24 to soles tax under 0 sales and use tax ordinance enacted in accordance with
25 Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and
26 county, county, or city in this State,
27 Section 7, This ordinance shall become operative on January 1, 1962,
28 Section 8,~, The City Clerk shall certify to the
29 adoption of this ordinance and prior to the expiration of fifteen
30 (15) days from the passage thereof shall cause the same to be
31 published once in the Arcadia Tribune and shall forthwith forward
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1 four (4) certified copies to the state Board of Equalization,
2 Sacramento 8, California, Attention:. Secretary.
3 I HEREBY CERTIFY that the foregoing ordinance was adopted
adjourned
4 at a/regular meeting of the City Council of the City of Arcadia
5 held on the
day of November ,1961, by the affirmative
13th
6 vote of at least four councilmen, to wit:
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AYES:
Councilmen Butterworth, Camphouse, Phillips
and Reibold
None
NOES:
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ABSENT: Councilman Balser
~;/M:i'~0n ~~
City Clerk,of the City of Arcadia
SIGNED AND APPROVED this 13th day.of November, 1961.
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