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BEE IT OI?D.:3Il:LD by the Council of the City of Oan Luis
Obispo as follows:
J TIOTT 1. Section 2. of Ordinance Teo . 321 (i ex T ;cries) ,
the title of which is set :'orth in the title of t is ordinance,
is hereby -a: ended to read as 'ollmi,Ts:
ectl.On 11TT1�ISt �:� -'Ii ,0, "UseT4 in1cludes the excerclse
of any right or power over tan ible -personal pro-gerty incident to
tile ownershilD of that property, subject, however, to tl:e fol1oz,,7ing
exemf)tio as:
(a) It does not include the sale of teat - ; -)ro-•.)erty in
refular course of business;
(b) It does lot include t e 1.ee-oing, ret_.ininc- or
exercising of any rig ht or power over tangible personal pro_)erty
shipped or brought into this City and which is tnerealter trans-
ported outside the City for principal use or consura,�tion outside
the City, and which property is actually so used or consumed;
(c) It does not include the use of such pro-)erty for
the purpose of bei n. processed. , fabricated, or manufactured into,
attached to or incorporated into other tangible versonal property
which is to be transported outside the City and thereafter used
principally outside the City, or which is to be subsequently;' sold
or resold in the regular course of business;
(d) It does not include the exercise of anv right or
power over tangible Dersonal pro -)erty incident to o-•r_ ersllio of
Mat oro-)erty if such property was - purchased for u-3e
or consixLn)tion outside the City and is so used or consumed.
(e) Ic .oes not include. the use o_f oro oerty eft 0lo�Ted
in t«e transportation or transiAssion of per,3 -)ns, -pro )erty, ;as,
-1-
ter_
electricity,- or. co,lrlunications in intrastate, interstate or
foreign co'drAerce by public utilities `regulated by the Public
Utilities Coi,,inission of the .state of California
r `1'IOT1 2. Sec'ti'on 2 o.f Ordinance Tao . e�, '
324 (T� i aeries) ,
the title of which is set forth. in the title of this ordinance,
is herebsT amended to read as follows,.
ectT.on 2. I .POJITION, %- 'RE -�T"� OF TA �n excise tax
is hereb- o 8 e d on the use oc other consuinntion in tree City of
San Luis Obispo of tangible -personal ._)l;operty purchased from any
retailer on'or after October -1, 1951, Per use or other cons ur.lntion
in said City at the rate of one. (1,•0) per cent of the sales price'
of the property.
S21CTIO T 34 Section. 16 of OrOinanee No. '324 (New .3'eries) ,
the title of vl i.ch is s'et -'orth in the �i 'jle- of this ordinance, is
hereby a_'raealded to read as follows:
Section lb. SCILDUTI. "ITT OF TAX. The Council,
by resolution, shall ado -)t rules r)rescribing methods and sc- uedules
for the collection and payment of. the tax. Such schedules shall .
be so deter:"ained as to facilitate collection of this tax at the
same time that, the retailer collects the *tax i:�qnosed under the
California Sales and Use Tax Law and so as co produce an average
tax return of one (1!,) )er Cent on all purchases subject to the
use tax.
CTI {OTT 4. These amendments shall be effective on and
after. October 1, 1951.
S�CTIOIT 5. This ordinance, together with the byes and
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INTRODUCED ! TD 4;T3.' D TO P I TT this 1 6th day of
July, '1951, by-the followin vote:
D.M,Carpenter, Fred Lucksinger, Timothy I. O'Reilly
iTO
None Frank V. Woods
kB:3-a'JITT: Paul 111). Davis
T,iayor
City Clerk
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