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1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />29 <br />In <br />ORDINANCE NO.. 1115 <br />AN ORDINANCE TO AMEND THE UNIFORM LOCAL SALES AND <br />USE TAX ORDINANCE <br />The City Council of the City of Colton <br />does ordain as follows: <br />Section 1. Section 2(e) of the Uniform Local Sales and Use Tax Ordinance (Ordinance <br />No. 907 ) is repealed. <br />Section 2. Section 4(a)l2) of said ordinance is amended to read: <br />4(a) (2) For the purposes of this ordinance, all retail sales are con- <br />summated at the place of business of the retailer unless the tangible personal <br />property sold is delivered by the retailer or his agent to an out -of -State desti- <br />nation or to a common carrier for delivery to an out -of -State destination. The <br />gross receipts from such sales shall include delivery charges, when such <br />charges are subject to the State sales and use tax, regardless of the place to <br />which delivery is made. In the event a retailer has no permanent place of <br />business in the State or has more than one place of business, the place or <br />places at which the retail sales are consummated shall be determined under <br />rules and regulations to be prescribed and adopted by theBoardof Equalization. <br />Section 3. Section 4(b)(4)(ii) of said ordinance is repealed. <br />Section 4. Section 4(b) (4) (iii) of said ordinance is renumbered to 4(b) (4) (ii). <br />Section 5. Section 5(b) (2) of said ordinance is amended to read: <br />5 (b) (2) Wherever, and to the extent that, in Part 1 of Division 2 of the <br />said Revenue and Taxation Code the State of California is named or referred to <br />as the taxing agency, .the name of this City shall be substituted therefor. <br />F <br />Nothing in this subdivision shall be deemed to require the substitution of the <br />name of this City for the word "State" when that word is used as part of the <br />title of the State Controller, the State Treasurer, the State Board of Control, <br />the State Board of Equalization, or the name of the State Treasury, or of the <br />Constitution of the State of California; nor shall -the name of the City be substi- <br />