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75 ORDINANCE NO. 75 AN URGENCY ORDINANCE OF THE CITY COUNCIL OF THE CITY OF GRAND TERRACE, CALIFORNIA, AMENDING ORDINANCE NO. 9 IMPOSING A SALES AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION. THE CITY COUNCIL OF THE CITY OF GRAND TERRACE DOES ORDAIN AS FOLLOWS: SECTION 1. Section 12 of Ordinance No. 9 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 consumers. "(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. NO 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. " SECTION 2. Section 12 of Ordinance No. 9 as amended by Section 1 of this Ordinance is amended to read: "Section 12. Exclusions and Exemptions Na) 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 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. - 2 - SECTION 6. Urgency - This Ordinance is enacted pursuant to Section 36937(b) of the California Government Code as an urgency measure and pursuant to the City of Grand Terrace Police Power for the immediate protection and preservation of the public peace, safety, health, and welfare of persons and property within the City of Grand Terrace. The facts establishing the necessity for such urgency measure are these: The 1979 changes to the Bradley-Burns Uniform Local Sales and Use Tax Law remain operative making it imperative that all city and county ordinances be amended prior to January 1, 1984. SECTION 7. The City Clerk shall cause this Ordinance to be posted in three (3) public places designated for such purpose by the City Council . ADOPTED this 14th day of December, 1983. ATTEST: City of t o41ty:: o �rd Mayor o t e ty o ra Terrace Terrac and of the City Council and of the 'ty Council th reof. thereof. Approved as to form: City Attorney - 3 - STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) ss. CITY OF GRAND TERRACE ) I, MYRNA ERWAY, City Clerk of the City of Grand Terrace, DO HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the City Council of said City at a regular meeting of the City Council held on the 14th day of December, 1983, and that it was so adopted by the following vote: AYES: Councilmembers Rigley, Petta, Pfennighausen; Mayor Grant. NOES: None. ABSENT: Councilman Nix. City CTe of the City o ran rrace and of ta City Council thereof. STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) ss. CITY OF GRAND TERRACE ) I, MYRNA ERWAY, City Clerk of the City of Grand Terrace, DO HEREBY CERTIFY that the above and foregoing is a full , true, and correct copy of Ordinance No. 75 of said City, and that the same has not been amended or repealed. DATED: December 15, 1983. City er the City of-Gran of- Gra,nd Ter ce and of the ity Council thereof.