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ORDINANCE NO. N~-~.8
AN ORDINANCE TO AMEND THE SANTA ANA MUNICIPAL CODE
BY AMENDING SECTIONS 2423(a) (2), 2424(b) (2) AND
2424(b) (3) (ii), BY RENUMBERiNG SECTION 2423(b) (4) (iii)
AND BY REPEALING SECTIONS 2421(e) AND 2423(b)(4)(ii)
RELATING TO SALES AND USE TAX
The City Council of the City of
does ordain as follows:
Section 1. Section
code
2421 (e)
SANTA ANA
of the Santa Ana Municipal
is repealed.
of said code is amended to read:
Section 2. Section 2423 (a) (2)
(2) For the purposes ofthis 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 desti-
nation. 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 permanentplace
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 Section 2423 (b)(4)(ii) of said code is repealed.
Section 4. Section 2423 (b) (4)(~'i) of said code is renumbered to2423 (b) (4) (ii)
Section 5. Section 2424 (t)) (2) of said code is amended to read:
(2) Where,~er, and to the extent that, in Part 1 of Di-
vi sion 2 of the said Revenue and Taxation Code the State of Call fornia i s 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 substi-
tution of the nome 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 theCity be
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substituted for that of the State in any section when the result of that substi-
tution 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 StateofCalifornia, where the result of the substitution would
be to provide an exemption from thistax 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 tangiblepersonal property which wouldnot
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 Section6203 nor in the definition of that
phrase in Section 6203.
Section 6. Section 2424 0o)(3) (~L) of said code is amended to read:
(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 on January 1, 1962.
PASSED AND ADOPTED by the City Council of the City of Santa
Aha at its regular meeting held on the 20%h day of November ,1961.
ATTEST:
CLERK OF ~H~. ~O-U~CIL
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STATE OF CALIFORNIA)
COUNTY OF ORANGE )
CITY OF SANTA ANA )
SS
I, MARION SUTTNER, do hereby certify that I am the Clerk
of the Council of the City of Santa Ana, California; that the
foregoing Ordinance was introduced at a regular meeting of the
City Council of said City held on the 6%h day of November ,
1961, and was again considered by said Council at its regular
meeting held on the 20th day of November , 1961, and at said
meeting was regularly passed and adopted by said Council by the
following vote, to-wit:
AYES, COUNCILMEN:
Royal E. Hubbard, Henry H. Schlueter,
Dale H. Heinly, Bob Brewer, A. A. Hall
NOES, COUNCILMEN: None
ABSENT, COUNCILMEN: None
cL~k OF ~HE-cOUNCIL