Ord 0621-AMENDING ORDINANCE NO. 40611 NO
ORDINANCE NO. 621
AN ORDINANCE AMENDING ORDINANCE NO. 406 OF THE TOWN OF
LOS GATOS, ENTITLED "'AN ORDINANCE OF THE TOWN OF LOS
GATOS, IMPOSING A TOWN SALES AND USE TAX; PROVIDING FOR
THE PERFORMANCE BY THE STATE BOARD OF EQUALIZATION OF ALL
FUNCTIONS INCIDENT TO THE ADMINISTRATION, OPERATION AND
COLLECTION OF THE SALES AND USE TAX HEREBY IMPOSED; SUS-
PENDING THE PROVISIONS OF ORDINANCES NOS. 347 and 348 DURING
SUCH TIME AS THIS ORDINANCE IS OPERATIVE; AND PROVIDING
PENALTIES FOR VIOLATIONS THEREOF".
THE TOWN COUNCIL OF THE TOWN OF LOS GATOS DOES ORDAIN AS
FOLLOWS:
Section 1. That Ordinance No. 406 of the Town of Los Gatos
entitled "AN ORDINANCE OF THE TOWN OF LOS GATOS, IMPOSING A TOWN
SALES AND USE TAX; PROVIDING FOR THE PERFORMANCE BY THE STATE
BOARD OF EQUALIZATION OF ALL FUNCTIONS INCIDENT TO THE ADMINIS-
TRATION, OPERATION AND COLLECTION OF THE SALES AND USE TAX HEREBY
IMPOSED; SUSPENDING THE PROVISIONS OF ORDINANCES NOS. 347 and 348
DURING SUCH TIME AS THIS ORDINANCE IS OPERATIVE; AND PROVIDING
PENALTIES FOR VIOLATIONS THEREOF", passed and adopted by the Town
Council of the Town of Los Gatos on the 22nd day of September, 1956,
be, and the same is hereby amended as follows:
Section 2. Section 2 (e) is repealed.
Section 3. Section 4(a) (2) is amended to read:
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 or to a common
carrier for delivery 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 dtermined under rules and regulations to be
prescribed and adopted by the Board of Equalization.
- 1 -
Section 4. Section 4 (b) (4) (ii) is repealed.
Section 5. Section 4 (b) (4) (iii) is renumber to 4 (b) (ii).
Section 6. Section 5 (b) (2) 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 Town shall be substituted therfor. Nothing in this
subdivision shall be deemed to require the substitution of the name
of this Town for the work "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 Town 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 Town 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 bb subject to tax by the State under the said provisions of that
Code; and in addition, the name of the Town shall not be substituted
for that of the State in Sections 6701, 6702 (except in the last
2
sentence thereof), 6711, 6715,6737, 6797 and 6828 of the said
Revenue and Taxation Code as adopted, and the name of the Town shall
not be substituted 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 7. Section 5 (b) (3) (ii) 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
o-rdinance 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 8. This ordinance shall become operative on January
1, 1962.
Section 9. This ordinance shall be published once in the
Los Gatos Times-Saratoga Observer, a newspaper published in the
Town of Los Gatos.
The above and foregoing Ordinance was duly and regularly
introduced at a continued regular meeting of the Town Council of the
Town of Los Gatos held on the 30th day of October, 1961, and thereafter
at a regular meeting held on the 6th day of November, 1961, duly
and regularly adopted by the following vote:
AYES: COUNCILMEN: James E. Donati
John Lincoln
NOES :
ABSENT :
Yam. E. Mason
Gail E. Packard
Alberto E. Merrill
COUNCILMEN: None
COUNCILMEN: None
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