HomeMy WebLinkAboutOrdinance #878 ORDINANCE No, 878
AN ORDINANCE OF THE CITY OF HUNTINGTON BEACH
AMENDING THE HUNTINGTD-N BEACH ORDINANCE CODE
BY AMIWDING AND REPEALING SECTIONS OF ARTICLE
172 RELATING TO SALES-AND USE, TAX
The City Council of the City of Huntington Beach does ordain as
follows:
Section 1, That Sections 1721.5 and 1723*23 "b" of the Sales
and Use Tax Code of the Huntington Beach Ordinance C de be and they
are hereby repealed.
Section 2, That the following sections of the Huntington Beach
Ordinance Code be and thgr are hereby amended, and as amendedp shall.
read In words and figures as follows:
Section.1723.1. 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 destination or to a common carrier for delivery to an
out-of-State destination, The gross receipts from such sales shall in-
clude 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 a permanent place of business in the State or has
more than one place of bus iness, the place or places 'at which the r etail
sales are consummated shall be determined under rules and regulations to
be prescribed and adopted IV .the Board of Equalization.
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Ord. No. 878
Section 1724.2. 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 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 Controllers the
State Treasurer, the State Board of Controls the State Board of Equalizar.
tion, 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 shalt the substitution be deemed to have been
made in those sections, including but not necessarily limited to, sec.
tions 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 substi'•
toted for that of the State in Sections 6701, 6702 (except in the last
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Ord. No. 878
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 sub-
stituted 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 17240 "b". The storage, use or other consumption of
tangible-personal property, the gross receipts from the sale of which
has been subject to sales talc under a sales and use tax ordinance enact,.
ed 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 3, That Section 1723.23 "c" of said code is renumbered
to 1723.23 "b".
Section 4, Thi3 ordinance shall become operative on January
lst, 1962.
Section 5. The City Clerk shall certify to the passage and
adoption of this ordinance and shall cause the same to be published by
one insertion in the Huntington Beach Newsy a weekly newspaper printed,
published and circulated in the City of Huntington Beach, California,
and on January 1st, 1962, the same shall take effect and be in force,
PASSED AND ADOPTED by the City Council of the City of Hunting-
ton Beach, California, this 15t day of November , 1961.
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ATTEST: Mayor
City Clerk
Ord. No. 878
STATE OF CALIFORNIA )
County of Orange ) ss
City of Huntington Beach )
I, PAUL C. JOIN, the duly elected, qualified and acting City Clerk of
the City of Huntington Beach and ex-officio Clerk of the City Council
of said City, do hereby certify that the whole number of members of the
City Council of the City of Huntington Beach is five; that the foregoing
ordinance was read to said City Council at a regular meeting thereof
held on the 6tn day of November , 1961, and was again read to
said City Council at a regular meeting thereof held on the 15tn day of
November , 1961, and was passed and adopted by the affirma-
tive vote of more than a majority of all the members of said City
Council.
AYES: Councilmen:
Yells , Lambert , Waite, Gisler
NOE3: Councilmen:
n
None
ABSENT: Councilmen:
Stewart
City Clerk and ex-o 'cio Clerk of the City
Council of the Ci of Huntington Beach, California