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HomeMy WebLinkAbout1784 ORDINANCE NO. 1784 AN ORDINANCE TO AMEND ORDINANCE NO. 1494 (SECTION 2654.13 OF THE ARCADIA MUNICIPAL CODE) IMPOSING A SALES AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION (EXCLUSIONS AND EXEMPTIONS) (Emergency Ordinance) NOW, THEREFORE, the City Council of the City of Arcadia does ordain as follows: SECTION 1. Section 13 of Ordinance No. 1494 is amended to read: Section 13. 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 Prt 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 aircrat 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 2. Section 13 of Ordinance No. 1494 as amended by Section 1 of this ordinance is amended to read: Section 13. 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 waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carrlage 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. - 2 - 1784 (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 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. SECTION 6. This ordinance is necessary as an emergency measure to preserve the public place, health and welfare of the community because of the crucial role of the sales tax in financing the services of the City and the prospect of withhholding the City's sales tax share by the Board of Equalization with a concomitant loss of interest revenues if this ordinance is not adopted prior to January 1, 1984. - 3 - l784 PASSED AND ADOPTED BY THE CITY COUNCIL of the City of Arcadia at its regular meeting held on the 20th day of December Mayor of t City of Arcadia ~~4,~ City Clerk of the City of Arcadia I HEREBY CERTIFY that the foregoing ordinance was adopted at a regular meeting of the City Council of the City of Arcadia, California, held on the 20th day of December 1983, by the affirmative vote of at least three Councilmen, to wit: AYES: COUNCILMEN DRING, HALTOM, HANNAH, PELLEGRINO, LOJESKI NOES : NON~ ABSENT: NONE ~~z City Clerk .~ /- ~ ' ~~ ---:.:/- I . _/'--.. ,,/" I .' -----' . l~-- -- ~ :-.~'~ 7 :~-i;; ..... "~ r-:_~' ~~ - -__~4____ ...,1-../ ~,~:~;2"'~'~d:::":'- .~ ~ - ,,' ~-" ,.~:., ~~/ ~':..:... ~-:::;--- - 4 - 1784