Ordinance 1396ORDINANCE NO. 1396
AN ORDINANCE AMENDING TITLE
III, CHAPTER 1, ARTICLE 1, OF
THE ALAMEDA MUNICIPAL
CODE AND ORDINANCE NO. 1183
N. S. OF THE CITY OF ALA-
MEDA, EFFECTING CHANGES IN
SAID CODE AND ORDINANCE
REQUIRED BY 1961 AMEND-
MENTS TO UNIFORM LOCAL
SALES AND USE TAX LAW OF
THE STATE OF CALIFORNIA.
BE IT ORDAINED BY THE COUN-
CIL OF THE CITY OF ALAMEDA:
Section 1. Section 2(e) of Ordi-
nance No. 1183 New Series of the
City of Alameda is hereby re-
pealed.
Section 2. Section 3-1011(a) (2) of
the Alameda Municipal Code is
amended to read as follows:
Sec. 3-1011(a) (2), For the pur-
poses of this ordinance, all retail
sales are consummated at the place
of business of the retailer unless
the tan-ible pc property sold
is delivered by the retailer, or his
agent to an out-of-Slate destina-
tion or to a coman carrier for de-
livery to an out-of-State destina-
tionTbe gross receipts from such
sales shall in elude delivery ch arges,
when such charges are subject to
the State sales and use tax, re-
g ardless of the place to which de-
livery is mad ". In the event a
retailer has no permanent place of
business in the State or has more
than one place of business, the
place or places at which the retail
sales are consummated shall be
deterrnir. under rules and regu-
lations to be prescribed and adapt-
ed by the Board of Equalization.
Section 3. Section 3-1011(b) (4) (it)
of zaid code is repealed.
_Sectimi 4, Section 3-1011(b) (4) (iii)
of said code is renumbered to 3-1011 -
(b) (4) (h)
Section �. Section 3-1012(b) (2) of
said code is amended to read:
Sec, 3-1012(b) (2). Wherever, and
to the extent that, in Part I of
Division 2 of the said Revenue and
Taxation Code the State of Cali-
fornia is named or referred to as
7
the taxing agency, the name of this
City shall be substituted therefor,
Nothing in this subdivision shall be
deemed to require the substitution
of the name of this City for the
word "State" when that word is
used as part of the title of the
St,$te Controller, the State Tress-
urcr, 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 City be substituted for that
of the State in any section when
the result of that substitution
would require action to be taken
by or against the City or any
agency thereof rather than by or
against the State Board of Equali-
zation, in performing the fune-
tions incident to the administra-
tion or operation of this ordinance;
and neither shall the substitution
be deemed to have been made in
those sections, including but not
necessarily limited to, sections re-
ferring to the exterior boundaries
of the State of California, 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 ex-
empt from this tax while such
storage, use or other consumption
remains subject to tax by the
State under the provisions of Part
1 of Division 2 of the said Reve-
nue and Taxation Code, or to im-
pose this tax with respect to cer-
tain storage, use or other consump-
tion of tangible personal property
which would not be subject, to
tax by the State under the said
provisions of that Code; and in
the name of the City
shall not be substituted for that
of the State in Sections 6701, 6702
(except in the last sentence there-
of), 6711, 6715, 6737, 6797 and 6828
of the said Revenue and Taxation
Code as adopted, and the name
of the City shall not be substituted
for the word "State" in the phrase
"retailer engaged in business in
this State" in Section 6203 nor in
th- definition of that phrase in
Section 6203.
Section 6. Section 3-1012(b) (3) (if)
of said code is amended to read:
Sec. 3-1012(b) (3) (11). The stor-
age, use or other consumption of
tangible personal property, the
gross receipts from the sale of
which has been subject to sales
tax under a sales and use tax ordi-
nance enacted in accordance with
Part 1.5 of Division 2 of the Reve-
nue and Taxation Code by any city
and county, county, Or City in this
State.
Section 7, This ordinance shall be
in full force and effect as of Janu-
ary 1, 1962
FRANZ S. COLLISCHONN
Presiding Officer of
the Council
Attest:
SHIRLEY H. TENNIER
City Clerk
1, the undersigned, hereby certify
that the foregoing Ordinance was
duly and regularly adopted and
Passed by the Council of the City
of Alameda in regular meeting
assembled on the 21st day of Novem-
ber, 1961, by the following vote, to
wit:
AYES: Councilmen Dungan, God-
frey, McCall, Schacht and President
Collischoun, (5).
NOES: None.
ABSENT: None.
IN WITNESS WHEREOF, I have
hereunto set my hand and affixed
the official seal of said City this
22nd day of November, 1961.
SHIRLEY H. TENNIER
(SEAL) City Clerk of the
City of Alameda
Publish Nov. 24, 1961.