HomeMy WebLinkAboutCC ORD 1983-1807 AMENDING CHAPTER 4.24 IMPOSING A SALE AND USE TAX TO BE ADMINISTRATED BYTHE STATE OF EQUALIZATIONORDINANCE NO.
1807
AN ORDINANCE TO AMEND CHAPTER 4.24 OF THE NATIONAL CITY
MUNICIPAL CODE IMPOSING A SALES AND USE TAX TO BE
ADMINISTERED BY THE STATE BOARD OF EQUALIZATION
AND ADOPTING SAID ORDINANCE AS AN URGENCY ORDINANCE
The City Council of the City of National City
DOES ORDAIN as follows:
Section 1. Section 4.24.130 of the National City
Municipal Code is amended to read:
Section 4.24.130. 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
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 2. Section 4.24.130 of the National City
Municipal Code as amended by Section 1 of this ordinance is
amended to read:
Section 4.24.130 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.
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
substantially the same, language as that existing in subdivisions
(i) (7) and (i) (8) of Section 7202 as those subdivisions read on
October 1, 1983.
Section 5. This ordinance is an urgency ordinance
necessary for the immediate preservation of the public peace,
health or safety within the meaning of the California Govern-
ment Code and shall take effect immediately. The facts consti-
tuting such necessity are:
This ordinance relates to taxes for the usual and
current expenses of the City and is immediately necessary in
order to properly implement certain statutory requirements
of the City's "Bradley -Burns" ordinances prior to January 1,
1984.
ATTEST:
71.
da of December, 1983.
PASSED AND ADOPTED this & y
Passed and adopted by the Council of the City of National City,
California, on December 6, 1983 by the following vote, to -wit:
Ayes: Councilmen Camacho, Dalla, Van Deventer, Waters, Morgan
Nays: Councilmen None
Absent: Councilmen None
Abstain: Councilmen None
AUTHENTICATED BY: KILE MORGAN
Mayor of the City of National City, California
City Clerk of he City of Natioal City, California
By:
Deputy
I HEREBY CERTIFY that the foregoing ordinance was adopted on
.December 6, 1983 , under the provisions of Secs. 36934
and 36937(b) bf the Government Code.
I FURTHER CERTIFY that the reading of said ordinance in full was
dispensed with by a vote of not less than a majority of the mem-
bers elected to the City Council
I FURTHER CERTIFY that the above and foregoing is a full, true
and correct copy of Ordinance No. 1807 of the City of National
City, passed and adopted by the council of said City on
December 6, 1983
IONE CAMPBELL
City Clerk of the City of
National City, California