ORD 0212 - Laserfiche WebLink

as amended and in force and effect on October 1, 1951, except the provisions thereof pertaining solely to the "Sales Tax" and Sections 6008, ~201 to 6204. inclusive, 6207, 6226, 6241 to 6246, inclusive, 6403, 6453, 7052. 7056, 705?, 7101, 7102, 7151, 7152 and 7153, are hereby adopted and made a part of this ordinance as though fully set forth heroin, and all provisions of any other ordinance in conflict therewith are inapplicable to this ordinance and the tax hereby imposed; provided that the term "sales price" shall not include the amount of any California State sales tax or use tax and that the word "storageW shall for the purposes of this ordinance be deemed deleted from those provisions of the California Revenue and Taxation Code adopted by reference, it being the intent of the Council that the tax imposed by this ordinance shall not apply to the storage of tan~..ible personal property. All of the provisions of the nSales and Use Tax Law" hereby adopted providing for the adoption of rules and regulation and for hearings on the part of the State Board of Equalization shall be performed by the Council of the Town of Pleasanton. All other provisions of the State "Sales and Use Tax Law" hereby adopted providing for the performance of official action on the part of the State Board of Equalization shall be performed by the City Clerk. The Town of Pleasanton shall be deemed substituted for the State of 0alifornia whenever the State is referred to in said "Sal e s and Us e Tax Law." The City Attorney of Pleasanton shall be deemed substitute, for the Attorney General whenever the Attorney General is referred to in said "Sales and Use Tax ~aw." The City Clerk shall be deemed substituted for the State Controller and State Board of Control whenever the State Controlls: or State Board of Control-are referred to in said "Sales and Use Tax Law." The County of Alameda shall be deemed substituted for the County of Sacramento whenever the 0ounty of Sacramento is referred to in said aSslos and Use Tax Law." SECTION 5- ADOPTION OF RULES AND REGULATIONS BY REFERENCE. The rules and regulations of the State Board of Equalization pertaining to the interpretation, administration and enforcement of the "Sales and Use Tax Law," insofar as applicable. shall apply to the interpretation of this ordinance until specifically abandoned by the rules and regulations adopted by the Council pursuant to this ordinance. SECTION 6. INTERPRETATION. The inclusion of any clause, portion or part of the "Sales and Use Tax Law," Part 1, Division 2 of the Revenue and Taxation Code of the State of 0alifornia, verbatim in this ordinance shall not in or of itself be deemed to exclude any of the remaining provisions of said "Sales and Use ~Tax Law" that are made a part hereof by reference only. SEOTION 7, DUTY TO COLLECT TAX. Every retailer maintain- ing a place of business in this town shall apply to the City Clerk for authorization to collect the tax imposed by this ordinance.