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1 <br /> <br />2 <br /> <br />3 <br /> <br />5 <br /> <br /> 6 <br /> <br /> 7 <br /> <br /> 8 <br /> <br /> 9 <br /> <br />10 <br /> <br />11 <br /> <br />12 <br /> <br />13 <br /> <br />14 <br /> <br />15 <br /> <br />16 <br /> <br />17 <br /> <br />18 <br /> <br />19 <br /> <br />21 <br /> <br />22 <br /> <br />23 <br /> <br />24 <br /> <br />25 <br /> <br />26 <br /> <br />27 <br /> <br />28 <br /> <br />29 <br /> <br />3O <br /> <br />31 <br /> <br />ORDINANCE NO. N~-~.8 <br /> <br />AN ORDINANCE TO AMEND THE SANTA ANA MUNICIPAL CODE <br />BY AMENDING SECTIONS 2423(a) (2), 2424(b) (2) AND <br />2424(b) (3) (ii), BY RENUMBERiNG SECTION 2423(b) (4) (iii) <br />AND BY REPEALING SECTIONS 2421(e) AND 2423(b)(4)(ii) <br />RELATING TO SALES AND USE TAX <br /> <br />The City Council of the City of <br /> <br />does ordain as follows: <br /> <br /> Section 1. Section <br /> <br /> code <br /> <br />2421 (e) <br /> <br />SANTA ANA <br /> <br />of the Santa Ana Municipal <br /> <br />is repealed. <br /> <br /> of said code is amended to read: <br /> <br />Section 2. Section 2423 (a) (2) <br /> <br /> (2) For the purposes ofthis ordinance, all retail sales <br /> <br />are consummated at the place of business of the retailer unless the tangible <br />personal property sold is delivered by the retailer or his agent to an out-of- <br />State destination or to a common carrier for delivery to an out-of-State desti- <br />nation. The gross receipts from such sales shall include delivery charges, <br />when such charges are subject to the State sales and use tax, regardless of the <br />place to which delivery is made. In the event a retailer has no permanentplace <br />of business in the State or has more than one place of business, the place or <br />places at which the retail sales are consummated shall be determined under <br />rules and regulations to be prescribed and adopted by the Board of Equalization. <br /> <br />Section 3. Section 2423 (b)(4)(ii) of said code is repealed. <br />Section 4. Section 2423 (b) (4)(~'i) of said code is renumbered to2423 (b) (4) (ii) <br />Section 5. Section 2424 (t)) (2) of said code is amended to read: <br /> <br /> (2) Where,~er, and to the extent that, in Part 1 of Di- <br /> <br />vi sion 2 of the said Revenue and Taxation Code the State of Call fornia i s named <br />or referred to as the taxing agency, the name of this City shall be substituted <br />therefor. Nothing in this subdivision shall be deemed to require the substi- <br />tution of the nome of this City for the word "State" when that word is used as <br />part of the title of the State Controller, the State Treasurer, the State Board of <br />Control, the State Board of Equalization, or the name of the State Treasury, or <br />of the Constitution of the State of California; nor shall the name of theCity be <br /> <br /> <br />