Ordinance Number 421:�J
ORDINANCE NO. 42
AN ORDINANCE TO AMEND
THE UNIFORM LOCAL SALES
AND USE TAX ORDINANCE
The City Council of the City of San Juan Capistrano does ordain .
as follows:
Section 1. Section 2 (e) of the Uniform Local Sales and Use Tax
Ordinance (Ordinance No. 4) is repealed.
Section 2. Section 4 (a) (2) of said ordinance is amended to read:
4 (a) (2) For the purpose 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. 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 un-
der rules and regulations to be prescribed and adopted by the Hoard
of Equalization.
Section 3. Section 4 (b) (4) (11) of said ordinance is repealed.
Section 4. Section 4 (b) (4) (iii) of said ordinance is renumbered
to 4 (b) (4) (ii).
Section j. 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 of 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 a part of the title
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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 substitution would require ac-
tion to be taken by or against the City or any agency thereof rat-
her than by or against the State Board of Equalization, in perform-
ing 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 stor-
age, 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 personal 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 Section 6701,
(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 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 grossreceiptsfrom the sale of which has
been subject to sales tax under a sales and use tax ordinance en-
acted in accordance with Part 1.9 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, 1962.
1S2
Section 8. Publication.
The City Clerk shall certify to the passage and adoption of this
ordinance by the City Council of the City of San Juan Capistrano at a
regular meeting held on the 27th day 'of November, 1961 and shall cause
the same to be published in the Coastline Dispatch within fifteen days
after its passage.
Passed, approved and adopted this 27th ddof Novem j, 1961.
Mayor of the City of
San Juan Capistrano
ATTEST:
City Clerk of the City
of San Juan Capistrano
State of California )
County of Orange ) as.
City of San Juan Capistrano)
I, Ernest A. Thompson, City Clerk of the City of San Juan Capistrano
do hereby certify that the foregoing and attached Ordinance was finally
passed, approved and adopted by the City Council of the City of San Juan
Capistrano at a regular meeting thereof held on the 27th day of November,
1961.
AYES: Councilmen: Bathgate, Chermak, Durnford, Olivares, Buchheim.
NOES: Councilmen: None.
ABSENT: Councilmen: None.
(SEAL)
City Clerk of the City of
San Juan Capistrano
t ORDINANCE NO. 43
AN ORDINANCE OF THE CITY OF SAN JUAN
CAPISTRANO ESTABLISHING AND ADOPTING
BY`REFERENCE AN ORDINANCE OF THE CO-
UNTY OF ORANGE PROVIDING FOR THE LI-
CENSING OF DOGS, AND IMPOUNDING OF
ANIMALS, REGULATING THE KEEPING AND
CONTROL OF ANIMALS, THE CONTROL AND
SUPPRESSION OF RABIES AND OTHER INF-
ECTIOUS AND CONTAGIOUS DISEASES, PR-
OVIDING A PENALTY FOR VIOLATION THEREOF.
The City Council of the City of San Juan Capistrano does ordain
as follows: