HomeMy WebLinkAbout0349NORDIN UTCE I,To . 349 New Seri ps
AN ORDI •;.r11'y l J �11'.:E1TDI`TG SECTIOi4113 1, 2, !dM 4 O F ORDINATTC l
ri0. 300 ( 1TL',ff rJI,t?IL,3)) _EMI`l1'ILLD: ORDl•�ilvJJ 01- TIM'
CITY OF S! N LUIS OBISPO IT..;11 ING A LIC: 'L,!S �� i'l 1'OR Tt
PRIVILEGE OF SELLING TAT ?GIi=�L:E PERSOT AL P.` OPER 'Y AT
R-,TAIL ON G1TD 1'1.1'TE,R t ULY 1, 1948, E)rXEPT AS IN THIS
ORDIT A TC:� PIZOVID ED : PROVIDING FOR PER1,11TS 1`0 RETAILE ZS,
PROVIDIi�!G I�'OR TEHE COLLECI'IIVTG AND PAYIITG OFD' SUCH I'A:K,
AND PRESCRII INKx PENALTIES FOR VIOLATION.:-) OF THE
P R0VI:SIOT1';:3 TH .FREOFIT
BE IT ORDAINED by the Council of the City of San Luis
Obispo as follows:
SECTION 1.
Section 1 of
Ordinance No.
300 (New Series),
the title of which
is set forth
in t he -title
of t his ordinance,
is hereby amended to read as follovis:
Section 1. I '[POSITION AND RATE OF TAX. For the privilege
of selling tangible personal property at retail a tax is hereby
imposed upon all retailers at the rate of one (loo) per cent of
the gross receipts of any retailer from the sale of all tangible
personal property sold at retail in the City of San Luis Obispo
on and after October 1, 1951. The license tax imposed by the
provisions of this ordinance is in addition to any and all other
taxes imposed by any other ordinance of the City of San.Luis Obispo.
SECTION 2. Section 2 of Ordinance No. 300 (New Series),
the title of which is set forth i\n the title of this ordinance, is
hereby amended to read as follows:
Section 2. TAX LEVIED IN SATME 1,1.411["ER AS STATE TAX. The
tax hereb;7 levied, except as otherwise herein provided, is levied
in the same L.Lanner, to the same extent and under the same conditions
as sales taxes are levied pursuant to Part 1 of Division 2 of the
California Revenue and Taxation Code, known as the 113ales and Use
Tax Law," as amended and in force and effect on _October 1, 1951.
SECTION 3. Section'4 of Ordinance No. 300 (New Series),
the title of which is set forth in the title of -;,his ordinance
is hereby amended to read as follows:
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� �n
S6ction 4. ADOPTION OF STATE SALES TA:- LA V IY t Li +r,Ri,TL�CE.
M=PTIOU13'. All of the provisions of-the "Sales and Use f71ax Law,"
as amended and in force and effect on October 1, 13';1, except the
provisions thereof pertaining solely to the "Use 'Tax" and Sections
6051, 6052, 6053, 6066, 6067, 6068, 6o6g, 6070, 6071, 6451, 7052,
7/5 .2,
7056, 705; 7101, 7102, 7103, 7151,^7153, applicable to sales of
property at retail, are hereby adopted and ivade a part of this
As 7 iGw /, fu! /� set to & Aret,i/i� ifi�as of a�� orKe. o�diy► �p ee
ordinancenin conflict therewith are-inapplicable to this ordinance
and the tax hereby imposed; provided, however, t-De 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 or upon the consumer.
All of the provisions of the "Sales and Use Tax Law" here-
by adopted, providing for the adoption 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" here-
by adopted, providing for the performance of official action on
the part of the'State Board of Equalization shall be perforred
by the City Tax Collector.
The City of San Luis Obispo shall be deemed substituted
for the :Mate of California whenever the State is referred to in
said "Sales and Use Tax Law ".
The City Attorney of San Luis Obispo sl:lall be dee�r�ed
substituted for the Attorney General whenever t_le Attorney General
is referred to in said Sales and Use Tali Laver.
The City Auditor shall be deemed substituted for the State
Controller and State Board of Control whenever the :31tate Controller
of State Board of Control are referred to in said "Sales and Use
Tax Lava" .
The County of San Luis Obispo shall be deemed substituted
for the County of Sacramento whenever the County of 3acrarnento is
referred to in said "Sales and Use Tax Lava."
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SECTION 5. 'Thisoordinance, together with the Ayes and
Noes, shall be published for tS,jo days before its final passage in
the Telegram-Tribune,qdaily newspaper 7 x
paper printed published and cir-
culated in said City and shall take effect and be in force thirty
days after its final passage and approval.
INTRODUCED AND PASSEM TO PRINT this 16th day of July,
1951) by the following 'vote:
AYES: D.M. Carpenter, Fred Lucksinger, Ti-mothv I. O'Reilly - Frank V.Woods
TKOES: None
A B3 `2" N T : Paul W.Davis
May
ATTEST
City Clerk
August
FINALLY PASSED -this 6th day of x 1951
by the following roll call vote:
AYES: D.M. Carpenter, Fred Luck singer',Timothy I. O'Reilly,Frank V.Woods
NOES • 'Paul W. Dawi s
ABSENT:-. None
May,?
ATTEST
/ity Clerk