Ordinance No. 082 - Sales and Use TaxORDINANCE NO.
AN ORDINANCE OF THE CITY OF ROSEMEAD AMENDING
CERTAIN SECTIONS OF ARTICLE VI CHAPTER I OF THE
ROSEMEAD MUNICIPAL CODE RELATING TO SALES AND
USE TAX.
THE CITY COUNCIL OF THE CITY OF ROSEMEAD DOES
ORDAIN AS FOLLOWS:
Section 1. Section 6101 (e) of the Rosemead
Municipa o e is.repealed.
Section 2. Section 6103 (a)(2) of said code is
amen a to read:
For the purposes of this ordinance, 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 destin-
ation 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 s
. 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 pre-
sGribed qnd adopted by the Board of Equalization.
Section 3. Section 6103 (b)(4)(ii) of said code
i s repeTre-3.7
Section 4. Section 6103 (b)(4)(iii) of said code
is renum ere to 6103 (b)(4)(ii).
Section 5. Section 6104 (b)(2) of said code is
amen e o read:
Wherever, and to the extent that, in Part i of
Division 2 of the said Revenue and Taxation Code the
. State of California is named or referred to as the tax-
ing agency, the name of this City shall be substituted
therefor. Nothing in this subdivision shall be deemed
to require the substitution 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 Equali-
zation, or the name of the State Treasury, or of the
Constitution of the State of California; nor shall the
name of the City be substituted for that of the State
in any section when the result of that substitution
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 the functions
incident to the administration or operation of this
ordinance; and neither shall the substitution be deemed
to have been made in those sections, including but not
necessarily limited to, sections referring to the ex-
terior 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 I 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 Section 6203 nor
in the definition of that phrase in Section 6203.
Section 6. Section 6104 (b)(3)(ii) of said code is
amen erTc3 to read:
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 Revenus and Taxation Code by any city
and county, county, or city in this State.
Section 7. This ordinance shall become operative on
January
2.
7-71
Section 8. This ordinance shall, within fifteen
(15) ayT omits passage, be published once in the Rosemead
• Review, a newspaper of general circulation published and
circulated in the City of Rosemead.
PASSED, APPROVED AND ADOPTED this day of
, 1961.
AYES: Councilmen:
NOES: Councilmen:
ABSENT: Councilmen:
MAYUK
0 ATTEST:
CITY CLERK