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. � a . rcv�;.Cn .a.u�ta�oi-� .� � ' O R D I N A N C E N O. ^.��)31 ' AN ORDINANCE TO AMEND THE UNIFORM LOCAL SALES AND USE TAX ORDINANCE THE COUNCIL OF REDWQQD CITY DO�ES ORDAIN AS FOLL�S r SECTION 1. Section 2(e) of the tTniform Local Sales and Use Tax Ordinance (Ordinance No. 845) is repealed.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 consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer o= 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 auch 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 shalZ 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 Section 4(b) (4) (ii) of said ordinance is repealed.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 re- numbered to 4(b) (4) (ii) . SECTION 5. Section 5(bj (2) of said ardinance is amended to read: "5(b) (2) �herever, 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 sha11 be substituted therefor. Nothing in this subdivision shall be deemed to rec�uire the substitution �:-.,, .», �.�r � � H......�.m..,.�_., ,_..�� .._, .._,.K.�.�...�„�, �,...�x�.,.r.a ._