Ordinance No. 110ORDINANCE NO 110
AN ORDINANCE TO AMEND THE LOCAL SALES AND USE TAX ORDINANCE
THE CITY COUNCIL OF THE CITY OF CYPRESS DOES ORDAIN AS FOLLOWS•
SECTION 1 Section 2(e) of the Uniform Local Sales and
Use Tax Ordinance (Ordinance No 8) is repealed
SECTION 2•
to read
Section 4(a) (2) of said ordinance is amended
4(a) (2) 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
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SECTION 3 Section 4(b) (4) (ii) of said ordinance is repealed
SECTION 4: Section 4(b) (4)(iii) of said ordinance is
renumbered to 4(b) (4) (ii)
SECTION 5 Section 5(b) (2) of said ordinance is amended
to read.
5(b) (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
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 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 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 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
Ordinance No 110
9
adopted, and the name of the City shall not be substituted
for the word "State" in the phrase "retailer engaged in
business of this State" in Section 6203 nor in the definition
of that phrase in Section 6203
SECTION 6 Section 5(b) (3) (ii) of said ordinance is amended
to read
5(b) (3) (ii) 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 Revenue and Taxation Code by any city
and county, county, or city in this State
SECTION 7 This Ordinance shall become operative January 1, 1962
SECTION 8. Publication The City Council of the City of Cypress
hereby declares that there is no daily or weekly newspaper published
and circulated in the City of Cypress The City Clerk of the City of
Cypress is hereby directed to post a copy of this Ordinance for
four days in three public places in the City of Cypress, pursuant
to Resolution No 49 of the City Council of the City of Cypress.
APPROVED SIGNED AND ADOPTED this 27th day of November, 1961,
by the following roll call vote
AYES: 4 COUNCILMEN: Arrowood McCarney Van Dyke
and Baroldi
NOES 0 COUNCILMEN NONE
ABSENT• 1 COUNCILMAN• Denni
MAYOR OF THE CITY OF CYPRESS
THE CITY OF CYPRESS
Ordinance No 110