HomeMy WebLinkAboutCC ORD 1947-738 Adds § 30 1/2 to Ord. 726, sales tax (4.24)738
ORDINANCE No. 738
AN ORDINANCE AMENDING OR-
DINANCE NO. 726 OF THE OR-
DINANCES OF THE CITY OF
NATIONAL CITY BY ADDING
THERETO A NEW SECTION
NUMBERED "SECTION 301/2"_
The City Council of the City of
National City does ordain:
SECTION 1: Ordinance No. 726 of
Ordinances of the City of National
City is hereby amended by adding
thereto a new section numbered "SEC-
TION 301" to read as follows:
"SECTION 301/2:
(a) The sales tax does not apply
(either in interstate or intrastate
commerce) to sales of property
shipped from a point outside the
city of National City, to a pur-
chaser inside the city of National
City, for delivery to the purchas-
er, if none of the elements of
sale, other than such delivery,
takes place in the city of National
City.
The sales tax does apply (either
in interstate or intrastate com-
merce) to sales of property shipped
from a point outside of the City of
National City, to a purchaser
inside the City of National
City, or to the retailer's agent
in the city of National City,
for delivery to the purchaser where
any element of the sale, other than
such delivery takes place in the
city of National City; provided,
however, that in interstate trans-
actions where title to the property
passes to the purchaser outside the
State of California the tax does
not apply.
'Element of sale' is hereby de-
fined to include solicitation of an
order, the acceptance of an order,
the giving of an order, whether
such order is given in person, by
telephone or by mail, the payment
of the purchase price, or the trans-
fer of possession of the goods (de-
livery).
SECTION 2. This Ordinance
sharI be in full force and effect on
the 31st day after date of final
passage.
SECTION 3: The City Clerk of
the City of National City is here-
by directed to publish this Ordin-
ance once in the National City
News, a newspaper of weekly cir-
culation, printed and published in
the City of National City, Califor-
nia.
PASSED AND ADOPTED by the
City Council of the City of National
City, California, this 2nd day of Sep-
tember, 1947, by the following vote,
to -wit:
AYES: Councilmen: Adams, Cord-
ingly, Newberry, Thatcher, Fritz.
NAYS: None.
ABSENT: None.
GILBERT E. F'itITZ,
Mayor of the City of
National City, California.
ATTEST: FRANK W. ROGERS,
City Clerk.
I hereby approve the foregoing Or-
dinance this 2nd day of September,
1947.
GILBERT E. FRITZ,
Mayor of the City of
National City, California.
I hereby certify that the above and
foregoing is a full and true copy of
Ordinance No. 738 of the Ordinances
of the City of Tational City, Califon
d by the City Counci
, and approved by t
id City, on the 2nd
1947.
ANK W.
O"(Sii
News: it; 9-5; JNo. 1493.
AND I HEREBY CERTIFY
that the same has been
duly, published accord-
izn to lave.
CITY CLERK, CI'Ir(i OF
NATIONAL CITY, CALIF-
ORNIA.