ORD 0333 - Laserfiche WebLink

1 4 5 6 7 8 9 10 11 14 15 16 17 18 19 20 22 24 25 ~6 ~7 IN THE CITY COUNCIL OF THE CITY OF PLEASANTON STATE OF CALIFORNIA ORDINANCE NO. 333 AN ORDINANCE TO AMEND THE UNIFORM LOCAL SALES AND USE TAX ORDINANCE The City Council of the City of Pleasanton does ordain as fo 1 lows: Section 1. Section 2 (e) of the Uniform Local Sales and Use Tax Ordinance (Ordinance No. 261) is repealed. Section 4 (a) (2) of said ordinance is amended Section 2. to read: 4(a)(2) For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless th~ 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 destination. 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 perman- ent place of business in the State or has more than one place of business, the place or places at which the retail sales are consum- mated shall be determined under rules and regulations to be pre- scribed and adopted by the Board of Equalimtion. Section 3. Section 4(b) (4) (ii) of said ordinance is repealed. Section 4. Section 4(b) (4) (iii) of said ordinance is Irenumbered to 4(b)(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 - 1 -