HomeMy WebLinkAboutOrdinance No. 1064 ORDINANCE NO. 106 +
AN ORDINANCE OF THE CITY COUNCIL FOR THE CITY OF
AZUSA AMENDING SECTION 3.28.080 AND TO ADD
SECTIONS 3.28.091, 3.28.131 AND 3.28.132 TO THE
AZUSA MUNICIPAL CODE RELATING TO THE UNIFORM
LOCAL SATES AND USE TAX.
THE CITY COUNCIL OF THE CITY OF AZUSA DOES ORDAIN
AS FOLLOWS:
SECTION 1. Section 3.28.080 of the Azusa Municipal
Code is amended to read:
"3.28.080. SALES TAX - SELLERS PERMIT.
If a seller's permit has been issued to a retailer
under Section 6067 of the said Revenue and Taxation Code,
an additional seller's permit shall not be required by
reason of this chapter. "
SECTION 2. Section 3.28.091 is added to the Azusa
Municipal Code to read:
"3.28.091. SALES TAX - GROSS RECEIPTS EXCLUSIONS.
There shall be excluded from the gross receipts by
which the tax is measured:
(I) The amount of any sales or use tax imposed by
the State of California upon a retailer or consumer.
(II) 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.
(III) 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. "
SECTION 3. Section 3.28.131 is added to said Code to
read:
"3.28.131. EXEMPTIONS.
There shall be exempt from the tax due under this
chapter:
(I) The amount of any sales or use tax imposed by
the State of California upon a retailer or consumer.
(II) 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.
(III) 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 .
(IV) 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. "
SECTION 4. Section 3.28.132 is added to said Code to
read:
"3.28.132. APPLICATION OF PROVISIONS RELATING TO
EXCLUSIONS AND EXEMPTIONS.
(a) Sections 3.28.091 and 3.28.131 of this chapter
shall become operative on January 1st of the year following
the year in which the State Board of Equalization adopts
an assessment ratio for state-assessed property which is
identical to the ratio which is required for local
assessments by Section 401 of the Revenue and Taxation
Code, at which time Sections 3.28.090 and 3.28.130 of
this chapter shall become inoperative .
(b) In the event that Sections 3.28.091 and 3.28.131
of this chapter become operative and the State Board of
Equalization subsequently adopts an assessment ratio for
state-assessed property which is higher than the ratio
which is required for local assessments by Section 401 of
the Revenue and Taxation Code, Sections 3.28.090 and
3.28.130 of this chapter shall become operative on the
first day of the month following the month in which such
higher ratio is adopted, at which time Sections 3.28.091
and 3.28.131 of this chapter shall become inoperative
until the first day of the month following the month in
which the Board again adopts an assessment ratio for
state-assessed property which is identical to the ratio
required for local assessments by Section 401 of the
Revenue and Taxation Code, at which time Sections 3.28.091
and 3.28.131 shall again become operative and Sections
3.28.090 and 3.28.130 shall become inoperative. "
SECTION 5. This ordinance shall be operative on
January 1, 1974.
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SECTION 6. The City Clerk shall certify to the passage
of this ordinance and shall cause the same to be published as
required by law.
Passed and approved this 1st day of October , 1973.
aY
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES SS.
CITY OF AZUSA
I, DEAN KLARR, City Clerk of the City of Azusa, do hereby
certify that the foregoing Ordinance No. 1064 was regularly intro-
duced and placed upon its first reading at a regular meeting of
the City Council on the 17th day of September , 1973. That,
thereafter, said ordinance was duly adopted and passed at a regular
meeting of the Council on the 1st day of October , 1973, by the
following vote, to wit:
AYES: Councilmen: Rubio, Decker, Snyder, Clark, Solem
NOES: Councilmen: None
ABSENT: Councilmen: None
City Clerk
I do further certify that I caused said ordinance to be
published prior to the expiration of fifteen days from the passage
thereof in the Azusa Herald, a newspaper of general circulation,
printed, published and circulated in the City of Azusa, on the
11th day of October , 1973, and that the same was published
in accordance with law.
City le •
Publish Azusa Herald, October 11, 1973
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