ORD 0261 - Laserfiche WebLink

State of California, where the result of the substitution woul~ be to provide an exemption from this tax with respect to certain gross receipts which v~oulc not otherwise be exempt from this tax while those gross receipts reiddin subject to tax' by the State under the provisions of Part 1 of Division 2 of the said Revenue and Taxation Code; nor to impose this tax with respect to certain gm, oss receipts which would not be subject to tax by the State ~der the said provisions of that Code; and, in addition, the name of the City sbali not be substituted for that of the State in Eections 6701, 6702 (except in the last sentence thereof), 671~, $715, ~737, 6797, ~nd 78~8 of the said Revenue an8 Taxation Code as adopted. (3) If a seller's permit has been issued to a re~aile~ under Secbion 6068 of the said Revenue and Taxation Code, an edditi[n- 1 x r o ~hich the tax is measured: (i) The ~o~t of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) Receipts from the sale of tang~ble personal property upon which a sales or use tax has become due by reason of the s~e transaction to any other city ~d county, county other than the county in which this city is located, or city in this State ~der a sales or use tax ordine~nce enacted by that c~ty and county, county other than the county in which this city is located, or city in this State in accordance with t~art 1.5 of Division 2 of the said Revenue an~ Taxation Code. (iii) Receipts from sales to operators of common carrie. r and v~aterborne vessels of property to be used ~ ~ or consumed in ~he operation of such common carriers or ~,~. waterborne vessels principally outside of this City. ;~r Section 5. USE T~i. (a) ~m excise tax is hem. eby imposed on the storage, use or other cons~ption in the City of Pleasanton of tan~ib].e personal MMronerty purchased from any retailer on or after the operative dat~ of tLis ordinance, for storage, use or other consm~ption in the city at the rate of ninety-five-hundredths (95/100) Sf ~to State sales or use tax regardless of the place to which delivery is made. (b) (1) Except as heroinafter provided, and except insofar as they ~e inconsistent with the provisions of Part 1.5 of Division 2 of the said Revenue and Taxation Code, all of the provisions of Part I of Division 2 of said Code. as ~ended and in force and effect on July 1, 1956, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth heroin. (2) ?therevet, and to the extent that, in Part 1 of Division 2 of the said P. evenue and Taxs. t]on Code the ~tate of t shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the n~e of the City of i~laasanton for the word "State" when that wom'd is used as part of the title of the State Controlle~ , the State Treasure~, the State Board of Control, the State Board of