ORDINANCE 581�,MB
ORDINANCE NO. 581
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�- AN ORDINANCE OF THE CITY OF EL SEGUNDO,
CALIFORNIA, AMENDING "EL SEGUNDO CITY
CODE, 1958" BY AMENDING SECTIONS "30.3,"
"30. 5, " AND "30.6" OF SAID CODE RELATING
TO SALES AND USE TAX.
THE CITY COUNCIL OF THE CITY OF EL SEGUNDO,
CALIFORNIA, DOES ORDAIN AS FOLLOWS:
SECTION 1. Section "30. 3 (e)" of the "El Segundo City
Code, 1958, " is repealed.
SECTION 2. Section "30. 5 (a) (2)" of said code is amended
to read:
"For the purposes of this article, all retail sales are
consummated 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 -State destination or to a common carrier
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 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 determined under rules and
regulations to be prescribed and adopted by the Board of Equali-
zation. "
SECTION 3. Section "30. 5 (4) (ii)" of said code is repealed.
SECTION 4. Section "30. 5 (4) (iii)" of said code is renum-
bered to "(ii). "
SECTION 5. Section "30. 6 (b) (2)" of said code is amended
to read:
"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 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 State Con-
troller, the State 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 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 Equalization, in performing the functions inci-
dent to the administration or operation of this article; and
neither shall the substitution be deemed to have been made in
those sections, including but not necessarily limited to, sections
referring to the exterior boundaries of the State of California,
where the result of the substitution would be to provide an exemp-
tion from this tax with respect to certain storage, use or other
consumption of tangible personal property which would not other-
-1-
wise be exempt from this tax while such storage, use or other
r consumption remains subject to tax by the State under the pro-
visions of Part 1 of Division 2 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 City 'shall not be sub-
stituted for that of the State in Sections 6701, 6702 (except in the
last sentence thereof), 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
the definition of that phrase in Section 6203.
SECTION 6. Section "30. 6 (b) (3) (ii)" of said code is amended
to read:
"The storage, use or other consumption of tangible per-
sonal property, the gross receipts from the sale of which has
been subject to sales tax under a sales and use tax ordinance
enacted in accordance with Part 1. 5 of Division 2 of the Revenue
and Taxation Code by any city and county, county, or city in
this State."
SECTION 7. This ordinance shall become operative on
January 1, 1962.
SECTION 8. That the City Clerk shall certify to the passage
and adoption of this ordinance; shall cause the same to be entered in the
book of original ordinances of said city; shall make a minute of the pass-
age and adoption thereof in the records of the meeting at which the same
is passed and adopted; and shall, within fifteen days after the passage
and adoption thereof, cause the same to be published once in the El Se-
gundo Herald, a weekly newspaper of general circulation, published and
circulated within said City of El Segundo and which is hereby designated
for that purpose.
Passed, approved and adopted this 27th day of November,
1961.
ATTEST:
_e
(SEAL)
a • b
Mayor of e City of egun o, Califoriaa
-2-
3930
STATE OF CALIFORNIA, )
COUNTY OF LOS ANGELES, )
CITY OF EL SEGUNDO
1 , e Eunice.U; . Creason .. n . . , . City Clerk of the City of El Segundo,
California, do hereby certify that the whole number of members of the City Council,
of the said City is five; that the foregoing ordinance, being Ordinance No.... 5$l , .. ,
is a fuiI, true and correct original of Ordinance No. .581 0 ,, ,of the said City of Ei
Segundo, California, entitled:
AN ORDINANCE OF THE CITY OF EL SEGUNDO,
CALIFORNIA, AMENDING "EL SEGUNDO CITY
CODE, 1958" BY AMENDING SECTIONS "30. 3, "
"30. 5, " AND "30. 6" OF SAID CODE RELATING
TO SALES AND USE TAX.,
which was duly passed and adopted by the said City Council, approved and signed
by the Mayor of said City, and attested by the City Clerk of said City, all at a regular
meeting of the said Council held on thee... 27th... day of.....1immil er,.. , 19.. �J.. ,
and that the same was so passed and adopted by the following vote:
AYES: Councilmen.. Ki= Part, .Swann,.. Tandy. and........
.... Mayor Bakera . ...............................
NOES: Councilmen .... NonQ; ............. ...............................
ABSENT: Councilmen None... . ..... ............................... .
do hereby further certify that pursuant to the provisions of Section 36933 of the
Government Code of the State of California, that the foregoing Ordinance No ... 581...
was duly and regularly published according to law and the order of the City Council
of said City in the El Segundo Herald, a weekly newspaper of general circulation,
printed, published and circulated within the said City and that the some was so pub-
lished therein on the following date, to wit: ....... ......... .......... ........ .
.19. - e.-1. -
City Clerk of the City of El Segundo, California.
(SEAL)
By.......... ...............................
Deputy
Affidavit of Publication
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES) ss
CITY OF EL SEGUNDO )
a lop N?`wc �:?b -• . ................
............................ ......................_........ being first duly sworn, deposes and says: That
S he is, and at all of the times hereinafter mentioned was, a citizen of the United States of America,
over the age of eighteen years, and a resident of the County of Los Angeles, State of California; thaWhe
was, at, and during all of the time of the publication of the instrument hereunto attached the ............
rinci� ^1 cl� rk .••
- ................. ..... .................. ........
r of EL SEGUNDO HERALD, a newspaper of general circulation, published and circulated weekly in
the City of El Segundo, in said County and State; that said newspaper has been so published and
circulated at regular intervals of one week for more than one year immediately preceding the
publication of the instrument hereunto annexed; that said newspaper is, and was, at all of the times
herein mentioned, E. newspaper of general circulation within the meaning of Section 4460 of the Political
Code of the State of California; that as provided by said section, said newspaper is published for the
dissemination of local or telegraphic news and intelligence of a general character, having a bona fide
subscription list of paying subscribers; that said newspaper is not and was not at any of the times herein
referred .to, devoted to the interests, or published for the entertainment or instruction of a particular
class, profession, trade, calling, race or denomination, or for any number of such classes, pr ofessions, trades,
callings, races or denominations, and that said newspaper is not devoted to or published for, nor was it
at any of the times herein mentioned devoted to or published for the purpose, whether avowed or
otherwise, of entertaining or instructing such classes, professions, trades, eallings, races or denomin-
ations, or any of such classes, professions, trades, callings, races or denominations.
That the notice, order, ordinance, resolution or instrument hereunto attached on page ............ numbered
..................................... ............................. _ .......................................................................................................................... ..........................
hereof in all respects, including subject matter, and size and arrangement of type, is a full true and
correct copy of the said notice, ordinance, resolution Or instrument, in words and figures exactly as
published; that the same was set and printed in type not smaller than nonpareil and that the body of
the same was preceded with words printed in black -face type not smaller than nonpareil, describing
and expressing in general terms the purpose and character of the notice, order, ordinance, resolution
or instrument intended to be published, as will appear from an inspection of the said annexed instru-
ment; that the .........Qrd1n, C'C2 TTC. 531
of which the annexed Is a printed copy as hereinabove stated, was published and printed in said news-
paper at least ............1........ week ......... by ... ............................... consecutive publication ......... commencing on the
...........7.......... day of .. .............................Pc C.• ............ A. D.19 F 1.., and ending on the .......................7....... day of
.............. .............. .Dec.............. A. D. 19- Sl..... and as often during said time as said newspaper was regu-
larlyissued, to -wit: ..._ ...................................................... _. ........................................................ _....................................................
................................................. D c �.... 7.x.19 F� .............................. ---------- - - - - -- -- -
Subscribed And sworn to fore me this ..... !�.� /.........
dayof ....... .... ............ ............. A. D.
...........V........ .G ilit.IQ?!1....
City clerk of the City of El Segundo, County
of Los Angeles, State of California.
By..................................................................... ...............................
Deputy City Clerk ad said City.
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