HomeMy WebLinkAboutCC Ord 1159 1983-12-12
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ORDINANCE NO. ;I/S'9
AN ORDINANCE OF THE CITY OF SEAL BEACH
RELATING TO SALES ANp USE TAXES,
AMENDING THE CODE OF THE CITY OF SEAL,
BEACH AND DECLARING THE URGENCY THEREOF
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THE CITY COUNCIL OF THE CITY OF SEAL BEACH
DOES ORDAIN AS FOLLOWS:
Section I. Article II of Chapter 22 of the Code
of the City of Seal Beach is amended by repealing Sections
22-ll.4, 22.11.5 and 22-11.6, by renumbering Sections 22-4.7
and 22-11.8 as Sections 22-11.5 and 22-ll.6 and adding a new
Section 22-11.4 to read:
Sec. 22-11-4. 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 article.
(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.
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(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
o~ 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 22-ll.4 of Article II, Chapter 22
the Code of the City of Seal Beach as amended by Section I
this ordinance is amended to read:
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Ordinance Number ;I/~~
BD34-22A
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Sec. 22-11.4 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 article.
(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 co~iar-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
in such vessels for commercial purposes is exempted
from the use tax.
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(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 I shall be operative January I,
1984.
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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
Ordinance Number //~5f
BD34-23A
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 I, 1983.
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Section 5. Chapter 5 of the California Statutes
of 1979, effective January I, 1984, provided for the repeal
of Sections 7202 and 7203 of the Revenue and Taxation Code
and the enactment of new Sections 7202 and 7203, eliminating
the exemption of waterborne vessels from the provisions of
the Uniform Sales and Use Tax Ordinance of the City of Seal
Beach. In the absence of immediate effectiveness of this
ordinance, the City of Seal Beach will not be eligible
to receive sales tax revenue from the sale of tangible
personal property to the operators of waterborne vessels as
of January I, 1984, pursuant to the provisions of said
Sections 7202 and 7203. This ordinance is therefore necessary
for the immediate preservation of the public peace, health
and safety, is an urgency ordinance and shall take effect
immediately.
At] I PASSED, APPROVED AND ADOPTED this /02 ~day of
f/vt'~~h~..I, 1983.
STATE OF CALIFORNIA)
COUNTY OF ORANGE ) SS
CITY OF SEAL BEACH )
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ATTEST:
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~J<..~Jh(dJ
Clerk /
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AYES:
NOES:
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ABSENT: Councilmembers
and do hereby further ce 'fy that Ordinance Number //~
has been published pursuant to the Seal Beach City Chart r
and Resolution Number 2836.
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Ordinance Number I'I'~~
PROOF OF PUBLICA liON
(2015.5 C.C.P.1
STATE OF CALIFORNIA,
County of Orange
I am a citizen of the United States and a
resident of the County aforesaid; I am over
the age of eighteen years, and not a party to
or interested in the above-entitled matter. I
am the principal clerk of the printer of the
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a newspaper of general circulation, printed
and published ..~~!'.t;~~~......................
in the City of ...~.l!~.L~'l'~~................
County of Orange, and which news,
paper has been adjudged a newspaper
of general circulation by the Supel"ior
Court of the County of Orange, State of
California, under the date ot"l?!'l.~.~., 19 ~.?,
Case Number ..~..~.~;;.~:t..; that the notice,
of which the annexed Is a printed copy (set
in type not 'smaller than nonpareil), has
been published in each regular and entire
issue of said newspaper and not. in any
supplement thereof on the following dates,
to-wit:
Dec. 21, 1983'
....................................................
all in the year 19.. J:l3.
I certify (or declare) under penalty of
perjury that the foregoing is true and
correct .
Free CoIIII' of this blink form may be lecured from:
CALIFORNIA NEWSPAPER SERV!CE
BUREAU, INC.
Legal Advertising Clearing House
120 West Second St., Los Angeles, Calif. 90012
Telephone: 1213) 625-2541
PI...I 'ItQUI.t GENERAL Proo'o' Publlutlon
when orderlnq this form.
This space is for the County Clerk's Filing Stamp
Proof of Publication of
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.' "_RY
~. ." _!NANCE NO. 11.
t 11r. '.. RELATING TO
~ BALES ANO USE
~"'. TAXES - UROENCY
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