Ordinance No. 739
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ORDINANCE NO. 739
AN ORDINANCE TO AMEND THE UNIFORM LOCAL SALES AND
USE TAX ORDINANCE
The City Council of the City of Vernon does ordain as
fol1ows:
Section 1. Section 2(e) of the Uniform Local Sales and Use
Tax Ordinance (Ordinance No. 690) is repealed.
Section 2. Section 4(a) (2) of said ordinance 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 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repealed.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).
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1 Section 5. Section 5(b) (2) of said ordinance is amended
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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 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 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
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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 this State under the said provisions of that Code;
and in addition, the name of the City shall not be substi-
tuted 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 Statell in Section 6203 nor in the definition of that
phrase in Section 6203.
15 Section 6. Section 5(b) (3) (ii) of said ordinance is
16 amended to read:
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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.
24 Section 7. This ordinance shall become operative on
i and circulated in the City of Vernon, the City Clerk is hereby
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S>-z~~~ 29 directed to certify to the passage of this ordinance and shall
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~552~~ 31 public places in the City of Vernon, to wit: The northwest corner
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G~ 32 of 38th Street and Santa Fe Avenue; the nortneast corner of Leonis
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Section 80 There being no newspaper printed, published
January 1, 1962.
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1 Boulevard and Pacific Boulevard; and on the bulletin board in the
2 lobby of the City Hall of said City, located at 4305 Santa Fe
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Avenue, all in the City of Vernon, Los Angeles County, California;
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days from and after the date of posting.
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7 ADOPTED AND APPROVED this 19th day of December, 1961.
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11 ATTEST:
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13 ~CitY
14 Clerk
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STATE OF CALIFORNIA )
17 ) ss.
18 COUNTY OF LOS ANGELES )
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- Mayor ~ro t pore 0 the
- C1ty of Vernon
I, F. A. ZIEMER, City Clerk of the City of Vernon, do hereby
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certify that the foregoing Ordinance, being Ordinance No. 739,
22 was duly and regularly introduced at a regular meeting of the
City Council of the City of Vernon held on December 5, 1961, and
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thereafter finally adopted at a regular meeting of said City
Council held on December 19, 1961, by the following vote:
AYES: Councilmen Anderson, Mai11iard, Malburg, Poxon
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NOES: None
ABSENT: Councilman Furlong
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F. A. Ziemer, City Clerk
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AFFIDAVIT OF POSTING
3 STATE OF CAL IFORNIA )
4 )
COUNTY OF LOS ANGELES ) ss.
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CITY OF VERNON )
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8 I, F. A. ZIEMER, City Clerk of the City of Vernon, do hereby
9 certify that I did, on the 20th day of December, 1961, post
10 three (3) copies of Ordinance No. 739, one in each of the
11 following places, to wit: At the northwest corner of 38th Street
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and Santa Fe Avenue; at the northeast corner of Leonis Boulevard
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and Pacific Boulevard; and on the bulletin board in the lobby
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15 of the City Hall located at 4.305 Santa Fe Avenue, in said City,
16 there being no newspaper of general circulation printed and
17 published in the City of Vernon.
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Signed this 20th day of December, 1961.
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Subscribed and sworn to before me
thi~R ~:;61.
l. R. BURCH
My Commission Expires March 24,1965
Notary Public in and for the County
of Los Angeles, State of California.
SUPPORTING
DOCUMENTS
League of California Cities
DEe 1 B 1981
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MEMBER AMERICAN MUNICIPAL ASSOCIATION . "WESTERN CITY" OFFICIAL PUBLICATION
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RECE\\J,- \.)
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", 1\ ZIEMER
,..1. >~".'.Jt'..B. erkeley 5, California f. n. CUiRl<
i: \ ~ }}~..:1.. October 16, 1961 cl"r(
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Berkeley (5) . . . Hotel Claremont. . . THomwall 3.3083
Los Angeles (17) . . . 440 Statler Center. . . MAdison 4-4934
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City Attorneys
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To:
All City Clerks and
SUbject:
Amendment of local sales and use tax ordinances administered by the
State Board of Equalization pursuant to the Bradley-Burns Uniform
Local Sales and Use Tax raw (Revenue and Taxation Code, Sections
7200 to 7209)
The 1961 Legislature made some important challges in the Bradley-Burns Lair designed
to increase the effectiveness of sales and use tax administration and to clarify
some areas where the original statute might be susceptible of more than one inter-
pretation. These changes were sponsored jointly by the League of California Cities
and the County Supervisors Association. The State Board of Equalization cooperated
in drafting the bill.
The desired ends were accomplished mainly by changing the required provisions v7hich
any local sales and use tax ordinance must contain. This will require amendment of
the sales and use tax ordinance of every county and city in California. The change
Vlas made operative January 1, 1962, so that there would be time for the adoption of
the necessary amending ordinances.
In the City Clerks' letter, there are enclosed, nine copies of the proposed ordin-
ance. One copy is enclosed in the City Attorneys' letter of transmittal.
There are two slightly different forms of the proposed ordinance. One form is sent
to cities with the sales and use tax prOVisions in a separate ordinance. This form
may be identified by the fact that it has a title under "0RDINANCE NO. II. on
page 1. The other form is sent to cities with the sales and use tax provisions in
a municipal code or ordinance code. This form may be identified by the absence of
any title between IIORDINANCE NO._11 and the enacting clause.
'lIe have sent one or the other of these tv70 forms of ordinance to the various cities
according to the latest available information. However, some cities may receive the
"Trong form and in such a case, you should write to us for the correct form.
There is no general requirement when amending a section of an ordinance or a section
of an ordinance code that the section being amended be restated in full in its
amended form. There are, however, some city charters with this requirement. Cities
having such a charter requirement must adapt the proposed ordinance to their own
use by restating in full the sections being amended.
General Instructions
Operative Date
It is necessary that the amending ordinance be operative January 1, 1962. You
should adopt the amending ordinance at the earliest possible Council meeting.
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Four Votes Necessary
Section 7201.1 was added to the Revenue and Taxation Code this year and requires
the affirmative recorded vote of 2/3 of the entire elected membership of the city
council in order to adopt, amend or repeal an ordinance under the Bradley-Burns
Law. Therefore, in all cities with an authorized council membership of five, this
amending ordinance must receive four "aye" votes regardless of vacancies on the
council,absences from the meeting or abstentions from voting. The following table
shows the required number of "aye" votes where the authorized membership of the
council is other than five:
Membership
"Aye" Votes Required
7
9
11
13
15
5
6
8
9
10
90pies to state Board of Equalization
Following adoption of the amending ordinance, the city should send four certified
copies to:
state Board of Equalization
Sacramento 8, California
Attention: Secretary
The state Board of Equa.lization will be receiving ordinances frpm 57 counties and
363 cities. To facilitate their checking of the ordinances, they request that copies
of the proposed ordinance enclosed with this letter be utilized for the certified
copies of the ordinance to be sent to the State Board. You may also use some of
these copies for the City Council and for your ordinance book, if you desire.
Copies"sent to the State Board of Equalization should be received by them not later
than November 15, 1961, in order to give the Board ample time to check almost 450
ordinances.
Changes in Form
If you desire to make minor changes in form on the proposed ordin&1ce, it is re-
quested that you still utilize the copies of ordinance enclosed with this letter
for the certified copies to be sent to the State Board and type in and cross out
on those copies the changes you have made.
Filling in blanks - cities with sales and use tax provisions in a separate ordinance.
The only blanks to be filled in are in the upper part of the first page of the
ordinance. In addition, Section 8 of the proposed ordinance should be completed
with your usual language on publication and following Section 8, there should be
added the necessary wording on adoption by the City Council, the roll call vote
and the certification of the Clerk.
Filling in blanks - cities with sales and use tax provisions in an ordinance code
or municipal code. (The following instructions apply only to cities having ordin-
ance codes or municipal codes.)
Space has been provided for a title. A suggested title is "An ordinance to amend.
Sections of the (name of Code) relating to sales and. use tax."
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Code by any other cit~r and county, county other than the county in
which this city is located, or city in this state."
Section 8 of the proposed ordinance should be completed with your usual language
on publication and following Section 8, there should be added the necessary word-
ing on adoption by the City Council, the roll call vote and the certification of
the Clerk.
************
Vie are indebted to Harry L. Say, Assistant Ex:ecutive Secretary, Dlsiness Taxes,
and Bill Holden, Attorney, State Board of Eq,ualization, for initiating the draft
of both the ordinance and instructions. You can be of assistance to them by expe-
diting early consideration of the enclosed ordinance by the Council,
Richard Carpenter
Ex:ecutive Director
and General Counsel
RC:bc
Encl.
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RECEIV~:'D
/VF&_
MEMBER AMERICAN MUNICIPAL ASSOCIATION . "WESTERN CITY" OFFICIAL PUBLlCATIONF. A. 2:IIEMER
CITY ~K
League of California Cities
Berkeley (5) . . . Hotel Claremont. . . THornwall 3-3083
Los Angeles (17) . . .440 Statler Center. . . MAdison 4-4934
Berkeley 5, California
URGENT December l4} 1961.
Subject: Amer:dment of local sales and use tax ordinances administered by the
State Board of Equalization pursuant to the Bradley-Burns Uniform Local
Sales and Use Tax Law (Revenue and Taxation Code, Sections 7200 to 7209)
Dear City Clerk:
In our letter of October 16, 1961, we indicated that the Legislature in 1961
Wlliended the Bradley-Burns Local Sales and Use Tax Law and the 1961 amen&nents
required amendment of local sales and use tax ordinances in order to make such
ordinances conform to the state law. The law requires conformity in order for
the state to administer the city sales and use tax ordinance. The amendatory
ordinances must be enacted prior to January 1, 1962. lIe are adv:l.3ed by the state
Board of Equalization that your city has not yet sent four certified copies of
the amending ordinance to the state Board of Equalization, Sacramento 8, Cali-
fornia, Attention: Secretary.
\1-3 again refer you to the October 16, 1961, letter of transmittal and in-
structions and urge immediate action on the part of your City Council. It probably
will be necessary at this late date for you to include an urgency clause making
the ordinance effective immediately and operative not Jater than January 1, 1962.
An urgency ordinance for the immediate preservation of the Dublic pea.ae, health
or safety must c~ntain a declaration of the facts constituting the urgency. A
special meeting of the Council also may be necessary if no other meeting of the
Gouncil is scheduled prior to the time the amending ordinance must be adopted.
If your city already has adopted the ordinance and you have notified the
State Board of E<;plalization, you can, of course, ignore this reminder.
Sincerely,
RC:bc
Richard Carpenter
Executive Director
and General Counsel
FOURTH DISTRICT, L.OS ANGEL.ES
OFFICE OF
RECE.i VE:.
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F. A. Z/f.Mf~{
CI/y C1 R
411t,>K
JOHN W. LYNCH
-,-ORGE R. REILLY
THIRD DISTRICT, WOODL.AND
CHA IRMAN
FIRST DISTRICT, SAN FRANCISCO
JOHN W. LYNCH
GEORGE R. REILLY
SECOND DISTRICT, TUL.ARE
VICE-CHAIRMAN
PAUL R. LEAKE
DIXWELL L. PIERCE
SECRETARY
RICHARD NEVINS
SACRAMENTO
STATE BOARD OF EQUALIZATION
STATE OF CALIFORNIA
1020 N STREET
ALAN CRANSTON, CONTROLLER
SACRAMENTO
December 27, 1961
MAIL ADDRESS, P. O. Box 1799
SACRAMENTO 8. CALIFORNIA
City of Vernon
4305 Santa Fe Avenue
Vernon 58, California
Attention: F. A. Ziemer, City Clerk
Gentlemen:
Amendment to Sales and Use Tax Ordinance
This will acknowledge receipt of an ordinance
amending your Uniform Local Sales and Use Tax Ordinance
to conform to legislative action that becomes operative
next year.
On the basis of this amendment of your ordinance,
we are prepared to continue with the administration
of your local sales and use tax in the manner contem-
plated under our agreement with you and in conformity
with the provisions of the Bradley-Burns Uniform Local
Sales and Use Tax Law as it will read on and after
January 1, 1962.
Thank you for your cooperation.
SZ:;7L
SECRETARY ~
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