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HomeMy WebLinkAboutOrd. No. 1984-689ORDINANCE N0. 689 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, TO AMEND ORDINANCE N0. 527 AND LAKE ELSINORE MUNICIPAL CODE SECTION 3.20.130 IMPOSING A SALES AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA DOES ORDAIN AS FOLLOWS: SECTION ONE. Section 13 of Ordinance No. 527 and Lake Elsinore Municipal Code Section 3.20.130 are amended to read as follows: 3.20.130 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 TWO. Section 13 of Ordinance No. 527 and Lake Elsinore Municipal Code Section 3.20.130 as amended by Section 1 of this Ordinance are hereby further amended to read as follows: 3.20.130 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) 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 r carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government. -2- (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 THREE. Section One of this Ordinance shall be operative nunc pro tunc as of January 1, 1984. SECTION FOUR. Section Two 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 FIVE. ' Ordinance No. 688 is hereby repealed. SECTION SIX. This Ordinance relates to taxes for the usual and current expenses of the City and shall take effect immediately upon adoption. -3- SECTION SEVEN. This ordinance shall take effect as provided by law. INTRODUCED AND PASSED UPON FIRST READING this Fourteenth day of February, 1984, upon the following roll call vote: AYES: KNIGHT, MAC MURRAY, TORN, VALENZUELA NOES: NONE ABSENT: UNSWORTH ABSTENTIONS: NONE PASSED AND ADOPTED UPON SECOND READING this 28th day of February , 1984, upon the following roll call vote: AYES: KNIGHT, MAC MURRAY, TORN, VALENZUELA, UNSWORTH NOES: NONE ABSENT: NONE ABSTENTIONS: NONE ATTEST: J A N MONEY, City C rk J HN G. UNSWORTH, Mayor APPROVED AS TO FORM• .J~~~~ JOHN M. PORTER, City Attorney -4- STATE OF CALIFORNIA ) ss. COUNTY OF RIVERSIDE ) I, Jo Ann P1oney, City Clerk of the City of Lake Elsinore, DO HEREBY CERTIFY that the foregoing Ordinance had its first reading on Februar.v 14, 1984 and had its second reading on Frebruarv 28. 1984 and was passed by the following vote: AYES: COUNCILMEMBERS: KNIGHT, MAC MURRAY, TORN, VALENZUELA, UNSWORTH NOES: COUNCILMEMBERS: NONE ABSENT: COUNCILMEMBERS: NONE J NN P1 NEY, CIT CLERK I Y OF LAKE ELSINORE (SEAL)