HomeMy WebLinkAboutOrdinance 073 r
ORDINANCE NO. 73
' AN ORDINANCE TO AMEND ORDINANCE NO. 3 IMPOSING A
SALES AND USE TAX TO BE ADMINISTERED BY THE
STATE BOARD OF EQUALIZATION
r
The City Council of the City of Atascadero 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 propertyunderthe
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.
Section 2. Section 12 of Ordinance No. 3 as amended by
Section 1 of this ordinance is amended to read:
r
r
r rw r r r r r r rr rr �r r■r rr rir
r
rSection 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 tangi-
ble 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 carriage of persons or property in such vessels for
commercial purposes.
r
(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 tooperators 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.
r (f) In addition to the exemptions provided in Sections
6366 and 6366. 1 of the Revenue and Taxation Code the stor-
age, 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 l 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
r 2
� , r � r r rr rw ■r rr r �r rr r wr
r
which amends Section 7202 of the Revenue and Taxation Code or
which repeals and reenacts Section 7202 of the Revenue and Taxa-
tion 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.
The foregoing ordinance was introduced, adopted, and ordered
published at a regular meeting of the Council held on December 12 ,
1983, by the following vote:
rAYES: Councilmen Molina, Nelson, Stover, Wilkins and Mayor Mackey
NOES: None
ABSENT: None
MARJO E R Y
MACKE Mayor
ATTEST:
r
PATSY -,#. H Y
P Y
e u er
APPROVED AS FORM:
ALLEN GRIMES, City Attorney
rAPPROVED AS TOONTENT:
r --
MURP
1AY L. FARDEN, City Manages
r
r 3
CERTIFICATION
t
I, PATSY A. HESTER, Deputy City Clerk of the
rCity of Atascadero, hereby certify that the foregoing
is a true and correct copy of Ordinance No. 73
adopted by the Atascadero City Council at a regular
meeting thereof held on December 12, 1983
Dated: December 19, 1983
Q.1
PATSY A. HESTER, Deputy City Clerk
City of tascadero, California
r
r
t