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__ <br /> _� <br /> .. . [CaJ�.i.CJi 1 V/Lq/C1"/ <br /> �..+^ �r- � . � � � <br /> O R D I N A N C E N O. `-���'���- <br /> ' AN ORDINANCE TO AMEND THE UNIFORM LOCAL <br /> SALES AND USE TAX ORDINANCE <br /> THE COUNCIL OF REDWQQD CITY DOES ORDAIN AS FOLLC�S: <br /> SECTION l. Section 2(e) of the tTniform Local Sales and Use <br /> Tax Ordinance (Ordinance No. 845) is repealed. <br /> �ECTION 2. Section 4(a) (2) of said ordinance is amended to <br /> read: <br /> "4(a) (Z) For the purposes of this ordinance, all <br /> retail sales are consummated at the place of buainess of <br /> the retailer unless the tangible personal property sold <br /> is delivered by the retailer or his agent to an out-of-State <br /> destination or to a common carrier for delivery to an out-of- <br /> State destination. The gross receipts from such sales shall <br /> include delivery charges, when such charges are subject to <br /> the State sales and use tax, regardless of the place to <br /> which delivery is made. In the event a retailer has no <br /> permanent place of business in the State or has more than <br /> one place of business, the place or places at which the <br /> retail sales are consummated shall be determined under rules <br /> and regulations to be prescribed and adopted by the Board <br /> of 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 Section 4(b) (4) (ii) of said ordinance is repealed.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 re- <br /> numbered to 4(b) (4) (ii) . <br /> SECTION 5. Section 5(b) (2) of said ordinance is amended to <br /> read: <br /> "5(b) (2) 3�herever, and to the extent that, in Part 1 <br /> of Division 2 of the said Revenue and Taxation Code the State <br /> of California is named or referred to as the taxing agency, <br /> the name of this City sha11 be substituted therefor. Nothing <br /> in this subdivision shall be deemed to require the substitution <br /> ;��.,: <br /> ..., <br /> ��.+ <br /> � <br /> !�+ <br /> ,,�,„�.�.�,�,.�.�.mr ..�,.. .. <br />