ORD 0261 - Laserfiche WebLink

Sect i6~-~]. OPERATIVE DATE. C01qTRXCT ':.ji~q~l STA~.~ This ordinance shal']2-.~.ecome operative on July l, 19561,-and prior thereto this City'oh.all contr~,ct with the State'Board of Equalization to perform all functions incident to the administra- tion and opera. tion of this sales and use tax ordinance; provided, that if this City shall not ha.re Contracted with the said State Board of Equalization, a.s above !l: set forth, prior to July l. 1956, this ordinance shall not be0perati~e~luntil the i'irs-~ da~ of the first calendar quarter following Itt~e execution of such a contract by the City and by the State Board of EquS"ii..m~tion, provided further theft this orC~inance shall not become o~er.~!tive prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of Alameda. Section ~. S~LE,¢~ TY~[. (a) (1) For the privilege of selling tangible personal property at retail a tax is ~'~ereby imposed upon all retailers in the city at the rate of nine~z-five-hundredths (95/100) of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Pleasanton on and after the cperative date of this ordinance. (2) For the purposes of this ordinance, s~ll reta~.l sale shall be ~2restuned to have been cons~mmated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailez~ or his agent to an out-of-state destination or to a connaon carrier for delivery to an out-of-state destination. Delivery charges shall be included in the gross receipts by which the tax is r,~easured, regardless of the plac~ to which delivery is made, when such charges a. re included in the measure of the sales or use tax imposed by the State of California In the event a retailer has no permanent place of business in the State of California, or has more tha~-,_ on.e place of business, the place or -,~laces at ~hich retail sales are consummated shall be as determined under rules and regulations pre;~,cribed and s;.dopted by the Board of Equalization. (b) (1) Except as hereinafter provided, and except insofar as they are inconsistent ;~ith tile provisio~s of Part,j~%~ of Division 2 of tr~e said i~evenue and Taxation Code, all of the provisions of Part i of Division 2 of sai~ Code, as amended and in force and effect on ~uly l, 1956, applicable to sales taxes are hereby adopted and ~aade a part of this section as though fully set fo~.th herein. (2) Wherever, and to the extent that, in Part i 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 City of Ple~.~.santon sh~.ll be substituted therefor. Nothing in this subdivision. shall be deemed to require the substitution of the name of the City of Pleasan. ton for the word "State" when that word is used as a part of the title of the State Controller, the State Treasurer, tile 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 a~.y section when the result of that s~bstitution would require action t,o be taken by or against the City or any agency thereof, rslther t.han by or against the State Rosrd of E~iualization, in perfol'~ing the f~nctions incident to the administration or operation of this ordinance; and neither shall the substitution be deemed to hove been made i~. those sections, including, but ~ot necessam'i!y limited to, sections referrin~,~ to the exterior boundaries of the