Laserfiche WebLink
first calendar quarter folio ,ing the execution of such a contract <br />by the Tov?n and by the State Board of Equalization, rrovided further <br />that this ordinance s~all not become operative -crior to the operative <br />date of the Uniform Local. Sales and. b se Tax Ordinance of the County <br />of Santa Clara. <br />Section 4. SALES TAX. <br />(a) (1) For the privilege of selling tangible personal <br />property at retail a tax is hereby unposed upon all retailers In <br />the Town at the rate of ninety one per cent of one per cent (91%) <br />of the gross receipts of the retailer from the sale of a-',,'. tangible <br />rersona-1 rroperty sold at retail in the Town of Los Ceatos on and <br />after the operative date of this ordinance, <br />(2) For the purposes of this ordinance, a.l,l retail <br />sales shall be presumed to have been consummated at the -p acie of <br />business of the retailer unless the tangible personal Droperty sold <br />/ is delivered by the retailer.or his agent to an out-of-state <br />destination or to a common carrier for delivery to an out--of-state <br />destination. Delivery charges shall be included in the gross <br />recelpts by which the tax is measured, regardless of the place to <br />which delivery Is made, when such, charges are included in the <br />measure of he sales or use tax imposed by the State of ~a.Zif':; ~.3iag <br />In the --vent a retailer has no oerma.nent place of business in <br />the State of California, or n.s more than one place of business, the <br />place or places at which retail sales are consummated shall be as <br />determined under rules and regulations prescribed and adopted by <br />the board of Equalization. <br />(b) (:1) Except as hereinafter provided, and. except insofar <br />as they are inconsistent with the provisions of Part 1®5 of Division 2 <br />of the said Revenue and Taxation Code, all of the provisions of <br />Part 1 of Division 2 of said code, as amended and in force and effect <br />on October 1, 1956, applicable to sales taxes are hereby adopted <br />and made a part of this section as though fully set forth herein. <br />v <br />