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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.
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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.
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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
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1784