Loading...
HomeMy WebLinkAboutOrd 63 (b' ORDINANCE NO. 63 AN ORDINANCE TO AMEND ORDINANCE NO. 3 IMPOSING A SALES AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION The City Council of the City of Cathedral City I: does ordain as follows: Section 1. Section 12 of Ordinance No 3 is amended to read : Section 12. EXCLUSIONS AND EXEMPTIONS . (a) The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer . (b) The storage , use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city, in this state shall be exempt from the tax due under this ordinance . (c) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state , the United States , or any foreign government. (d) In addition to the exemptions provided in Sections 6366 and 6366 . 1 of the Revenue and Taxation Code the storage, use , or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempted from the use tax. r Section 2. Section 12 of Ordinance No 3 as amended by Section 1 of this ordinance is amended to read: Section 12. EXCLUSIONS AND EXEMPTIONS. (a) The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer . (b) The storage, use, or other consumption of tangible personal property, the gross receipts from the 0©0445 (b) -2- sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Part 1. 5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state shall be exempt from the tax due under this ordinance . (c) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes. (d) The storage , use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property of such vessels for commercial purposes is exempted from the use tax. (e) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States , or any foreign government. (f) In addition to the exemptions provided in Sections 6366 and 6366 .1 of the Revenue and Taxation Code the storage, use , or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempted from the use tax. Section 3 . Section 1 shall be operative January 1, 1984 . Section 4. Section 2 shall be operative on the operative date of any act of the Legislature of the State of California which amends Section 7202 of the Revenue and Taxation Code or which repeals and reenacts Section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i) (7) and ( i) (8) of Section 7202 of the Revenue and Taxation Code as those subdivisions read on October 1, 1983. Section 5. This ordinance relates to taxes for the usual and current expenses of the City and shall take effect immediately. • -3- SECTION 6. POSTING. The city clerk shall within 15 days after the passage of this ordinance, cause it to be posted in at least the 3 public places designated by resolution of the City Council; shall certify to the adoption and posting of this ordinance; and shall cause this ordinance and its certification, together with proof of posting, to be entered in the book of ordinances of this City. The foregoing ordinance was approved and adopted at a meeting of the City Council held on the 21st day of December, 1983, by the following vote: Ayes: Councilmembers Case, Martin, Murphy and Smith Absent: Mayor Krings / Ii 1 i ....v..Wri MAYOR • •O E ATTEST: L . _ /y . 4., z:2„.., / ,. ......__...,_. CI Y ' LERK APPROVED AS TO FORM: APPROVED AS TO CONTENT: ye / ., . 6!„t- 4,,CITY TORNEY C MANAGER I HEREBY CERTIFY THAT THE FOREGOING ORDINANCE NO. 63 WAS DULY ADOPTED BY THE CITY COUNCIL OF THE CITY OF CATHEDRAL CITY, CALIFORNIA, IN A MEETING THEREOF HELD ON THE .2/ DAY OF , 198.., AND THAT SAME WAS POSTED IN AT LEAST THE THREE PUBLIC PLACES SPECIFIED FOR SUCH POSTINGS, BY THE SAID CITY COUNCIL 7 ,af-l/1:Ze/4: e.Si9z CITY CLERK 000446