HomeMy WebLinkAbout1016
10
11
12
13
14
15
16
171
I
18 i
191
I
20 I
21 i
I
I
221
231
241
,
251
i
26 i
i
27 i
281
29
30 i
I
311
I
321
1
RESOLUrrON NO. It) / in
2
31
I
4
6
A RESOLUTION OF THE MAYOR AND COMMON COUNCIL ADOPTING
SAI.ES TAX RULES AND REGULATIONS PERTAINING TO THE INTERPRETATION
,
ENFORCDml"T .AND COLLECTION OF THE SALES TAX PROVIDED FOR IN
ORDINANCE NO. 1727 OF mE CITY OF SAN BERNARDINO.
WHEREAS, the City has heretofore enacted Ordinance No.
6
1727 entitled "AN ORDINANCE LEVYING A SALES TAX FOR THE CALENDAR
7
YEAR OF 1945". passed on the 30th day of November, 1944. and ap-
~
8
proved on the 30th day of November. 1944; and
WHEREAS, said Ordinance is analogous to and incorpor-
ates by reference many of the provisions of the California State
9
Sales Tax; and
WHEREAS. the State has found by experience that many
problems arise in the enforcement and collection of said sales tax
and it has been necessary for the State Board of Equalization to
make many and various rules and regulations pertaining to the in-
terpretation, enforcement and collection o~ said tax; and
WHEREAS. it may reasonably be assumed that the City of
San Bernardino likewise shall have many problems arise pertaining
to the interpretation, enforoement and oolleotion of the City of
,
San Bernardino Sales Tax and that the enaotment of definite rules
and regulations upon these problems, as they arise. may and will
be of great assistanoe both to the City and to the taxpayers.
NOW. THEREFORE. BE IT RESOLVED BY THE MAYOR AND COMMON
COUNCIL:
RULING NUMBER ONE: CONTRACTORS.
That all bonafide Wholesale sales of tangible personal
property made to general oontractors and sub-contraotors engaged
in the building trades where the price of said materials so sold
is at least fifteen (15~) per oent less than the regular market
retail prioe shall be interpreted to be a sale at wholesale and
shall not be taxable, said facts to be established by affi~~vit.
RULING NUMBER TWO: INTER-Cm AND FOREIGN CO~CE.
//~-----
l ~. '. d .'._ _, ..~,' ~
,I
I I'
111
,
21
3:
,
I
4'i
5
6
7
8
91
10 I,
nl
121
13 Ii
14 I
151
'I
16 il
Ii
'I
17 :1
II
18 !I
1911
"
20 II
Ii
211'
221
23 i
2J
25
26 I
271
,
I
281
29 I
I
30 I'
3J
I
3211
I
<>-"~- -
r
The tax dOes not apply to sales of tangible personal
property where the contract of sale is consummated and the title
thereto passes outside of the territorial l1m1 ts of the City ot
San Bernardino, and 8aid goods are used outside ot said City.
I HEREBY CERTIFY that the foregoing Resolution was
duly adopted by the Mayor and COllDllon Counoil of
Bernardino at a regular meeting thereof held on
the City of San
the _ -rdaay of
January, 1945.
Ayes
Noes '--}1 A-vI 9
t)d
I
I hereby approve
day Of January, 1945.
foregoing Resolution this
o.
Prepared and approved as to form..
~_?
~~
- 2 -