HomeMy WebLinkAbout369R 17 3.
ORDINANCE NO. 369
AN ORDINANCE OF THE CITY OF IRWINDALE
CITY COUNCIL AMENDING SECTION 3.12.130
OF THE IRWINDALE MUNICIPAL CODE IMPOSING
A SALES AND USE TAX TO BE ADMINISTERED
BY THE STATE BOARD OF EQUALIZATION.
(URGENCY ORDINANCE)
The City Council of the City of Irwindale does ordain as follows:
Section 1. Section 3.12.130 of the Irwindale Municipal Code
(exclusions and Exemptions) is amended to read:
Section 3.12.130 EXCLUSIONS AND EXCEPTIONS''
(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 chapter.
(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 Untied States,
or any foreign government is exempted from the use tax.
Section 2. Section 3.12.130 of the Irwindale Municipal
Code (Exclusions and Exemptions) is further amended to read:
Section 3.12.130 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 ust 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 chapter.
(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.
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Ordinance No. 369
(d) The stroage, 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
9 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 cf 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 of this Ordinance shall be operative
January 1, 1984•
Section 4. Section 2 of this Ordinance 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. The City Clerk shall certify to the adoption
✓of this ordinance and shall caude the same to be published as
required by law. 5
APPROVED, PASSED AND ADOPTED this 15th day of December, 1983•
J
Jo S. Caste , MayofT
ATTEST: �e�/.
Marg et S. Barbosa, CMC
City Clerk/Treasurer
I, Margaret S. Barbosa, hereby certify that the foregoing
ordinance was adopted by the City Council of the City of Irwindale
at a regular adjourned meeting held on the 15th day of December,
1983, by the following vote:
AYES: COUNCILMEN: Breceda, Pat Miranda, Michael Miranda,
Tapia and Mayor Castellanos
NOES: COUNCILMEN: None
ABSENT: COUNCILMEN: None
V Marga t Barb Barbosa, City
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