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suTT~ couNTY ORDINANCE N0. 731
AN ORDINANCE TO AMEND THE UNIFORM LOCAL SALES AND
USE TAX ORDINANCE
The Board of Supervisors of the County of Butte do ordain
as follows:
Section 1. Section 2(e) of the Uniform Local Sales and Use Tax Ordinance(Ordinonce
No. 564 ) is repealed.
Section 2. Section 4(a)(2} of said ordinance is amended to read:
4(a) (2} For the purposes of this ordinance, all retail sales are con-
summated 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-stafie desti-
nation or to a common comer 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 permanent place of
a
business in the State or has more, than one place of business, the place ar .~
places of which the retail sales are consummated shall be determined under
rules and regulations to be prescribed and adopted by The Board of Equalization.
Section 3. Section 4(b)(4)(ii} of said ordinance is repealed.
Section 4. Section 4(b)(4)(iii) of said ordinance is renumbered. to 4(b)(4)(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 of this County shall be substituted therefor.
Nothing in this subdivision shall be deemed to require the substitution of the
name of this County for the word"State" when that word is used as part of the
title of the State Controller, the Stote 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 County be
substituted for that of the State in any section when the result of that substi-
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tution would require action to be taken by or against the County' or any agency
thereof rather than by or against the State Board of Equalization, in performing
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 I i m i to d to, sections referring to the exterior
boundaries of the $tateofCalifornia, 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 storage, use or other consumption remoins
subject to tax by the State under the provisions of Part 1 of Division Z 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 County shall not be substituted for that of the State
in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, b737,
6797 and 6828 of the said Revenue and Taxation Code as adopted, and the Home
of the County shall not be substituted for the word "State" in the phrase "re-
tailer engaged in business in this State" in Section 6203 nor in the definition
of that phrase in Section 6203.
Section 6. Section 5(6}(3)(ii) o{ said ordinance is amended to read:
5(b}(3)(ii). The storage, use or other consumption of tangible person-
al property, the gross receipts fram the sale of which has been subject to sales
tax under a sales and use tax ordinance enacted in accordance with Parf 1.5 of
Division 2 of the Revenue and Taxation Code by any city and county, county,
or cifiy in this State.
Section 7. Section 6 of said ordinance is amended to read: ,
6. Any person subject to a sales and use tax under this ordinance
shall be entitled to credit against the payment of taxes due under this ordi-
nance the amount of sales and use tax due any city in this county; provided,
that the city sales and use tax is levied under an ordinance including pro-
visions.substantially conforming to the provisions of subdivisions (1} to (8},
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inclusive, of subsection(h)of Section 7202 of the Revenue and Taxation Code,
and other applicable provisions of Part 1.5 of Division 2 of thot Code.
Section 8. This ordinance shalE become operative on January 1, 1962.
Section 9, This Ordinance shall take effect thirty
(30) days after its passage, and before the expiration
of fifteen (15) days after its passage, it shall be
published with the names of the members voting for and
against it at least once in a newspaper published in
the County of Butte, State of California.
The foregoing Ordinance was duly adopted and passed
by the Board of Supervisors of the County of Butte,
State of California, on the 30th day of November,
1961, by the following vote:
AYES: Supexvisors Alldredge, Pittman, Pzyde, Steinegger and
Chairman Giles
NOES : None
ABSENT: None
~~y ~. /~G~-lea .~~frc~. _
FLOYA GILES, Chairman of the Board
of Supervisors of the County of
Butte, State of California.
ATTEST:
HARRIETT JAMES,
Butte County Clerk and ex-officio
Clerk of the Board of Supervisors
By
Deputy C .erk