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HomeMy WebLinkAbout0998ORDINANCE NO. 998 (1983 Series) AN URGENCY ORDINANCE TO AMEND ORDINANCE NO. 596 (1973 SERIES), IMPOSING A SALES AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION BE IT ORDAINED by the Council of the City of San Luis Obispo as follows: SECTION 1. The San Luis Obispo Municipal Code is hereby amended to add new Section 6400.13 as follows: "Section 6400.13 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 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 Section 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 6400.13 of the San Luis Obispo Municipal Code as amended by Section 1 of this ordinance is amended to read as follows: "Section 6400.13 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. mom Ordinance No. 998 13 Series) Page 2 (b) The storage, use, or other consumption of tangible personal property, the gross receipts from the sales 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 cityJn 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 sales tax 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 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 substan- tially the same, language as that existing in subdivisions (i)(7) and (i)(8) of Section 7202 as those subdivisions read on October 1, 1983. Ordinance No. 998 ,3 Series) Page 3 SECTION 5. This ordinance relates to taxes for the usual and current expenses of the City and shall take effect immediately. SECTION 6. The City Clerk shall publish this ordinance once in a newspaper of general circulation, but failure to so publish shall not affect its validity. INTRODUCED AND FINALLY PASSED by the Council of the City of San Luis Obispo at an Adjourned Regular Meeting thereof on the 13th day of December W'1 -391F On motion of Councilwoman Dovey , seconded by Councilman Griffin and on the following roll call vote: AYES: Councilmembers Dovey, Griffin, Dunin and Mayor Billig NOES: None ABSENT: Councilman Settle ATTEST: CITY CLERK PAMELA GES App d: 61 lti� G�. A inistrati,e Offic r ` u,� City torney Finance Director ,V Ci y Clerk ����G ti'�. �=� /�� 4 '