HomeMy WebLinkAboutOrdinances_1841_CCv0001.pdf ODINANCE NO . 1841
AN ORDINANCE OF THE CITY OF REDLANDS
TO AMEND ORDINANCE NO . 1565 IMPOSING A
SAES AND USE TAX TO BE ADIMINISTERED BY THE
STATE BOARD OF EQUALIZATION
The City Council of the City of Redlands does ordain as
follows :
Section 1 . Section 12 of Ordinance No . 1565 is amended to
read :
Section 12 . 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
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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 12 of Ordinance No . 1565 as amended by
Section 1 of this ordinance is amended to read :
Section 12 . 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
I
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 fron 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 .
M 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 of the Revenue
and Taxation Code as those subdivisions read on October 1 , 1983 .
Ordinance No. 1841
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Section 5 . This ordinanace relates to taxes for the usual and
current expenses of the City and shall take effect immediately.
Section 6 . This is an urgency ordinance necessary to avoid the
potential loss of revenue which would adversely affect the preserva-
tion of the public peace , health and safety.
Section 7 . The City Clerk shall certify to the adoption of this
Ordinance and cause it to be published once in the Redlands Daily
Facts, a newspaper of general circulation printed and published in
this city.
Mayor of the City of Redlands
ATTEST:
Cit Clerk
I , Lorrie Poyzer , City Clerk, City of Redlands , hereby certify that
the foregoing ordinance was duly adopted by the City Council at a
regular meeting thereof held on the 6th day of March, 1984 , by the
following vote :
AYES : Councilmembers Johnson, DeMirjyn, Martinez, Larsen;
Mayor Beswick
NOES : None
ABSENT : None
City er
Ordinance No. 1841
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