HomeMy WebLinkAbout26-83 BEFORE THE CITY COUNCIL OF THE CITY OF DANVILLE
IN THE MATTER OF:
Amending Ordinance No. 14 Imposing )
a Sales and Use Tax to be Administered ) ORDINANCE NO. 26-83
by the State Board of Equalization )
)
The City Council of the City of Danville DOES ORDAIN
as follows:
Section 1. Section 12 of Ordinance No. 14 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 outsdie 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 Untited States, or any foreign
government. is exempted from the use tax.
Section 2. Section 12 of Ordinance No. 14 as amended by
Section 1 of this ordinance 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 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.
-2-
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 add
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. Effective Date.
This ordinance relates to taxes for the usual and~ current
expenses of the City. Furthermore, this ordinance is declared
to be an urgency ordinance and is for the immediate preservation
of the public peace, heath and safety. The facts constituting
the urgency are that amendments to conform to changes in state
Local Sales and Use Tax Law are needed; it is imperative that
those changes be effective before January 1, 1984; and the State
Board of Equalization has requested that copies of the amend-
ments be forwarded to that agency by December 15, 1983.
This ordinance may be introduced and adopted at the same
meeting and it takes effect immediately.
Section 6. Publication and Posting.
Within fifteen (15) days after adoption, the City Clerk
shall have this ordinance published once in a newspaper of
general circulation, published and circulated in the City, and
shall have it posted in the three (3) public places designated
by resolution of the City Council.
The foregoing ordinance was introduced and adopted at a
meeting of the City Council of the City of Danville on December
15, 1983 and ordered published and posted at this same meeting
by the following vote:
AYES: Lane, May, Mc Neely, Offenhartz, Schlendorf
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST: