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ORDINANCE NO. 318 (New Series)
AN ORDINANCE A11EEDING SECTIONS 2 AND 4 OF ORDI1`JANCE
NO. 300 (NEj7 SERIES) ENTITLED: "AN ORDIJ�,Ai` CE OF THE
CITY OF SALT LUIS OBISPO IMPOf�ING A LICENSE TAX FOR
THE PRIVILEGE OF SELLI;:�G TAi,TGIBLE PERSONAL PROPERTY
AT RETAIL ON AND Ai +TER JULY 1, 1948, EXCEPT AS IN
THIS ORDINANCE PROVIDED: PROVl'ING FOR PERMITS To
RETAILERS, PROVIDING FOR THE COLLECTING AND PAYING
OF SUCH TAX, AND PRESCRIBING PENALTIES FOR VIOLATIONS
OF THE PROVISIONS HEREOF."
BE IT ORDAINED by the Council of the City of San Luis
Obispo as follows:
SECTION
1.
Section 2
of
Ordinance
No.
300 ,(dew -geries),
the title of which
is
set forth
in
the title
of
this ordinance, is
hereby amended to read as follows:
Section 2. TAX LEVIED IN SA_:E Fi1d14ER AS STATE TAX. The
tax hereby levied., except as otherwise herein provided, is levied
in the same manner, to the same extent and under the same condi-
tions as sales taxes are levied pursuant to Part 1 of Division 2
of the California Revenue and Taxation Code, 'Known as the "Sales
and Use Tax Law," as amended and in force and effect on October
1, 1949.
SECTION 2. Section 4 of Ordinance No- 300 (New -der i e s) ,
the title of which is set forth in the title of this ordinance is
hereby amended to read as follows:
Section 4.ADOPTION OF STATE SALE: TAX LAW 'BY REFERENCE.
EXCEPTIONS. All of the
as a.menc.ed, and in force
,^rovisi.ons thereof pert
6051, 6052, 6053, 6066,
7056, 7057, 7101, 7102,
provisions of the "Bales and-Use Tax Law,"
and effect on October 1, 1949, except the
L:,ining solely to the "Use Tax" and. Sections
6067, 6o68, 6o69, 6070, 6071, 6451, 7052,
71031 7151, 7152, 7153, applicable to sales
of property at retail, are hereby adopted and made a part of this
ordinance as thou gh fully set forth herein, and all provision: of
any other ordinance in conflict therewith are inapplicable to this
ordinance and the tax hereby imposed; provided, however, the term
"gross receipts," as used herein, does not include the amount of
any tax imposed by the State of California upon or with respect
to retail sales whether imposed upon the retailer ox upon the con -
sumer.
All of the provisions of the "Sales and Use Tax Lair." here-
by adopted, providing for the aaoption of rules and regulations and
for hearing on the part of the State Board of Equalization shall be
performed by the City Council of the City of San Luis Obispo. All
other provisions of the "Sales and Use Tax Law" hereby adopted,
providing for the performance of official action on the part of the
State Board of Ecualization shall be performed by the City Tax Col-
lector.
The City of San Luis Obispo shall be deemed substituted
for the State of California whenever the State is referred to in
said "Sales and Use Tax Law ".
The City Attorney of San Luis Obispo shall be deemed sub-
stituted for the Attorney General whenever the Attorney General is
referred to in said Sales and Use Tax Law."
The City Auditor shall be deemed substituted for the State
Controller ant, State Board of Control whenever the State Controller
of State Board of Control are referred to in said "Sales andi Use Tax
Law. "
The County of San Luis Obispo shall be deemed substituted
for the County of Sacrarmento whenever the County of Sacramento is
referred to in said "Sales and Use Tax Law."
SECTION 3• These amendments shall be effective on and
after October 11 1y49.
SECTION 4. This ordinance is required for the immediate
-preservation of the public health, peace and safety of the City of
San Luis Obispo and the following is a, statercent of facts constitut-
ing such emergency: That ®'rdinance No. 300 (view Series) adopts the
State Sales Tax Law by reference as Amended and in force on July 1,
1948'. That the State Legislature during its 1949 regular session
made certain changes in the State Sales Tax Law, some of which,be-
came effective on July 1, 1949, and others of which become effective
-2-
i'
on October 1, 1949. That it is urgent that Ardinance No. 300 (drew
Series) be amended as herein set forth to conform with said changes,
and that these amendments be in effect on October 1, 1949, the
starting date for the next quarterly city sales tax period, the in-
come from said sales tax being urgently necessary in order to aid
in the carrying on of the necessary functions of the City.
SECTION 5. This ordinance, together with the Ayes and
Noes, shall be published for two days before its final passage in
the Telegram- Tribune, daily newspaper printed, published ana cir-
culated in said City and. shall take effect and_ be in force immediately
upon its final passage and approval.
INTRODUCED AND PASSED TO PRINT this �/ day of Sept-
ember, 1949, by the following vote:
AYES: n._M. ,arm -n -ter_ Wm._0. Hamel, Kline William, Frank V. Woods
N &OES : None
ASSENT: Timothv I. O'Reill
Mayor.,_
ATTES
City Clerk
-3- IV
Finally passed this 26th day of September, 1949, upon the
following roll call vote:
Aves: D. M. Carpenter, TVm. 0. Hall Kline Williams, Timo
O'Reilly, Frank V. Woods.
Noes: None
Absent: None
r
•
Attes.
itv Clerk
I