HomeMy WebLinkAboutOrdinance No. 2201 ORDINANCE NO. 2207
AN URGENCY ORDINANCE OF THE CITY COUNCIL
OF THE CITY OF AZUSA AMENDING SECTIONS
3. 28. 090 , 3. 28. 091 , 3. 28. 130, AND 3. 28. 131
OF THE AZUSA MUNICIPAL CODE AND REPEALING
SECTION 3. 28. 132 OF THE AZUSA MUNICIPAL
CODE RELATING TO EXCLUSIONS AND EXEMPTIONS
IN COLLECTION OF THE SALES AND USE TAX.
THE CITY COUNCIL OF THE CITY OF AZUSA DOES ORDAIN
AS FOLLOWS:
SECTION 1 . Section 3. 28. 090 of the Azusa Municipal
Code is amended to read as follows:
"3. 28. 090 SALES TAX - GROSS RECEIPT EXCLUSION
There shall he excluded from the gross receipts
by which the tax is measured:
( 1 ) The amount of any sales or use tax
imposed by the State of California upon
a retailer or consumer.
( 2) The gross receipts from the sale of
tangible personal property to operators
of aircraft to be used or consumed princi-
pally 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 governments.
Operative Dates. This section shall be opera-
tive January 1 , 1984 and until 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
re-enacts Section 7202 of the Revenue and Taxation
Code to provide an exemption from city 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 and on
such date this section shall be deemed repealed. "
SECTION 2. Section 3. 28. 091 of the Azusa Municipal
Code is hereby amended to read as follows:
"3. 28.091 SALES TAX - GROSS RECEIPT EXCLUSION
There shall be excluded from the gross receipts
by which the tax is measured:
( 1 ) The amount of any sales or use tax
imposed by the State of California upon
a retailer or consumer.
( 2) The gross receipts from the sale of
tangible personal property to operators
of waterborne vessels to be used or con-
sumed principally outside the city in
which the sale is made and directly and
exclusively in the carriage of persons
or property in such vessel for commercial
purposes .
( 3) The gross receipts from the sale of
tangible personal property to operators
of aircraft to be used or consumed prin-
cipally 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.
Operative dates. This section shall be opera-
tive 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 re-enacts 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 3. Section 3. 28. 130 of the Azusa Municipal
Code is amended to read as follows:
"3. 28. 130 EXEMPTIONS
There shall be exempt from the tax due under
this Chapter:
( 1 ) The amount of any sales or use tax
imposed by the State of California upon
a retailer or consumer.
( 2) The storage , use or other consump-
tion of tangible personal property, the
gross receipts from the sale of which
has been subject to sales tax under a
sales and use tax ordinance enacted in
accordance with Part 1. 5 of Division 2
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of the Revenue and Taxation Code by any
city and county, .county, or city in this
state.
(3) In addition to the exemptions provi-
ded 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 com-
pensation and necessity issued pursuant
to the laws to this state, the United
States, or any foreign government.
Operative dates. This section shall be opera-
tive January 1, 1984 and until 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
re-enacts Section 7202 of the Revenue and Tax-
ation Code to provide an exemption from city
sales and use taxes for operators of water-borne
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 and on such date this section
shall be deemed repealed. "
SECTION 4 . Section 3. 28. 131 of the Azusa Municipal
Code is hereby amended to read as follows:
"3. 28 .131 EXEMPTIONS
There shall be exempt from the tax due under
this Chapter:
(1) The amount of any sales or use tax
imposed by the State of California upon
a retailer or consumer. •
(2) The storage, use or other consumption
of tangible personal property, the gross
receipts from the sale of which has been
subject to sales 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.
(3) 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.
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( 4 ) In addition to the exemptions provi-
ded 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 compen-
sation under a certificate of public con-
venience and necessity issued pursuant
to the laws of this state , the United States,
or any foreign government.
Operative dates. This section 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 re-enacts Section 7202 of the Revenue
and Taxation Code to provide an exemption from
city sales and use taxes for operators of water-
borne 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. Section 3. 28. 132 of the Azusa Municipal
Code is hereby repealed.
SECTION 6. Pursuant to Government Code Sections
36934 and 36937 , the City Council hereby declares this
ordinance to be an Urgency Ordinance requiring the immediate
enactment thereof because the same is necessary for the
immediate preservation of the public peace, health, safety
and general welfare of the City and its citizens and relates
to taxes for the usual and current expenses of the City and,
accordingly, the provisions of this ordinance shall become
effective on January 1 , 1984 as an Urgency Ordinance. The
facts constituting such urgency are that the State Board of
Equalization will eliminate the City' s entitlement to its
share of collected sales and use taxes for nonconformity
with the provisions of Section 7202 of the Revenue and
Taxation Code if this ordinance is not effective prior to
January 1 , 1984 .
SECTION 6. The City Clerk shall certify the
adoption of this ordinance as an Urgency Ordinance.
APPROVED AND ADOPTED this 19th day
of December , 1983.
aro . Ao.a.4.
MAYOR
ATTEST:
/
CYC L SR
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STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss .
CITY OF AZUSA )
I HEREBY CERTIFY that the foregoing Ordinance No.
2201 was introduced and adopted as an Urgency Ordinance
at a regular meeting of the City Council of the City of
Azusa held on the 19th day of December , 1983 by the
following votes , to wit:
AYES: COUNCILMEMBERS: CRUZ, LATTA, MOSES
NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS : NONE
t TY CLE'.
Publish Azusa Herald: 12/28/83
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