Ordinance 024(a)ORDINANCE NO . 2~- ( a )
AN ORDINANCE OF THE CITY OF CUPERTINO, AMENDII~ ORDINANCE N0. 2~-,
THE UNIFORM LOCAL SALES AND USE TAX ORDINANCE OF THE CITY, AND
DECLARING THE URGENCY THEREOF.
The City Council of the City of Cupertino does ordain as
follows:
Section 1. Section 2(e) of the Uniform Local Sales and Use Tax
Ordinance (Ordinance No. 2~) is repealed.
Section 2. Section ~(a)(2) of said ordinance is amended to read:
For the purposes of this ordinance, all retail sales
are consummated at the place of business of the retailer
unless tY~ 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 des-
tination. 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 deli very
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 pre-~
scribed and adopted by the Board of Equalization.
Section 3. Section ~+(b)(~-)(ii) of said ordinance is repealed.
Section ~-. Section ~-(b)(~)(iii~ of said ordinance is renumbered
to (b) (~F) (ii) .
Section 5. Section 5(b)(2) of said ordinance 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 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 Stat e
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 substitu-
tion would require action to be taken by or against the City
or any agency thereof rather than by or against the State
Board of Equalizati on, 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 examption from this tax with respect to
certain storage, use or other consumption of tangible per-
sonal 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 perdonal property which
would not 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 "re-
tailer engaged in business in this State" in Section 6203
nor in the definition of that phrase in Section 6203.
Section 6. Section 5(b)(3)(ii) of said ordinance 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 ordinance enacte3 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,
i9 2.
Section 8. URGENCY CLAUSE
This ordinance is an urgency ordinance affecting, and for
the immediate preservation of, the public, peace, heal'ch, safety,
comfort, convenience and general welfare, and the same shall
therefore become effective on January 1, 1962. The facts con-
stituting such urgency are as follows:
The City since September 27, 1956 has been brought under
the provisions of the Uniform Sales and Use Tax Ordinance Law
to provide for uniform administration, operation and collection
of local sales and use taxes. Thy County of Santa Clara has
adopted a Uniform Sales and UseTa.x Ordinance. The City of
Cupertino must act immediately to adopt this ordinance in order
to comply with regulations of the State and County, and to en-
able the City of Cupertino to contract with the State Board of~
Equalization for performance by the Board of all the functions
incident to the administration or operation of City Sales and
Use Taxes under the amended ordin~~nce before January 1, 1962.
Section 9. PUBLISHING CLAUSE
The City Clerk is hereby authorized and instructed to cause
a certified copy of this ordinance to be published at least once
within fifteen (15) days after its enactment in the Cupertino
Courier, the official newspaper of the City, published and cir-
culated within the City.
INTRODUCED AND ENACTED AT an adjourned regular meeting of the
City Council of the City of Cupertino, this 26th day of December,
1961, by the following vote:
AYES: Councilmen: Benetti, Pelosi, Saich, Lazaneo
NOES: Councilmen: None
ABSENT: Councilmen: Jewett
Approved:
Mayor
AT~'EST:
Ci y Clerk
I, LAWRENCE K. MARTIN, City Clerk of the City of Cupertino and ex
officio clerk of the legislative body of said City do hereby certif
that the foregoing is a true and correct copy of Ordinance No. 2~-(a~
on file in my office and that the same has been published pursuant to
law .
IN~IdITNESS WHEREOF I h ve hereunto set my hand and City Seal this
day of ~-~-~-~- , 1g6;~ .
c~.....~.~-I Q.- ~ ~ .
/ ll~.~~
City Clerk