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HomeMy WebLinkAboutAgenda Report - December 7, 1983 (39)ORDINANCE City Manager Glaves presented a proposed Ordinance amending AMENDING PRIOR a prior Ordinance regarding Sales and Use Tax to be ORDINANCE RE administered by the State Board of Equalization. Discussion SAES AND USE folla-yed with questions being directed to the City Manager _ TAX TC BE and the City Attorney. ADMINISI'Erm By THE STATE BOARD OF EXXP A ZATION ORD. NO. 1303 Council Member Pinkerton then mar/( -K? : fr introduction of IN'rRODUC:ED Ordinance No. 1303 - An Ordinance to Amend Ordinance No. 551 Imposing a Sales and Use Tax to be Administered by the State Board of Equalization. The motion was seconded by Council Member Murphy and carried by unanimous vote. � t' N ` `�y +"x P� � DIY-+ai �'r . . 1' I•IT t y') 41 r ,�v .3�"�' z � .� {' , y it ,y ��� ` # .• kYl~s « µ r. 41 T'6.i ¢'f +. z� � s_ ' +ej •.e"�r„ ;'jv— :t y� 'jLL1 ssyy�r r Kit � t' N ` `�y +"x P� � DIY-+ai �'r . . 1' I•IT t y') 41 r ,�v .3�"�' z � .� {' , y it ,y ��� ` # .• kYl~s « µ r. 41 T'6.i ¢'f +. z� � s_ ' +ej •.e"�r„ ;'jv— Mq CITY COUNCIL HENRY A. CLAVES, It. �. City Manse: EVELYN M. OLSON. Mayor CITY OF L O D I ALICE ".1. REIMCHE IOHN R. (Randy) SNIDER Maya Pro Tempore CITY HALL. I21 WEST PINE STREET City Clerk ROlERT C. MURPHY POST OFFICE DOX 320 RONALD M. STEIN LAMES W. PINKERTON. )r. LODI, CALIFORNIA 9S241 City Att«ney FRErl M. REID (209)334-9634 Mr. X. H. Christensen Djpervisor, Local Tax Unit State Board of Equalization 1025 N Street P. 0. Booc 1799 Sacramento, CA 95808 Deoenb" 22, 1983 Re: 3901 1.00 7-56 Pursuant to your November 28, 1983 letter, enclosed herewith please find four certified copies of Ordinance No. 1303 - An Ordinances to No. 551 a Sales and Use Tax to be Acininis- amend ordinance linpoeing Ste of Equalization. Oordirlanoe lib. 1303 was tared the to Hoard introduced at a regular meeting of the Council held Deoedxw 7 1983 and adopted at the regular City Council meeting held Decmber 21, 1983. Very truly yairs r Alice M. Aeimche City Cleric AMR:jj Enc. ORDINANCE N0. 1303 • • • 1 M" • • • ►.. �. .4 ei 1 M e• I�: • � s: w • e • o �• •. t � I The City Council of the City of Lodi does ordain as follows: Section 1. Section 4 of Section 23-5 of the City Oode of the City of Lodi is amended by amending subparagraph (4.5) of paragraph (b) ; l eraof to read: (4.5) There shall be excluded from the gross receipts by which the tax is measured: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) ne gross receipts from the sale of tangible personal pacoperty to operators of aircraft to be used or am m ed principally outside the -- city in which the sale is made and directly and exclusively in the use of such aircraft as om- carriers of persons or property under the authority of the laws of this state, the United States, or any foreign goat. Section 2. Section 5 of Section 23-6 of the City Code of the City of Lodi is i a P F I by amending subparagraph (3.5) of paragraph (b) thereof to read: (3.5) There stall be exa+npt from the tax due under this section: (i) The amount of any sales or use tax imposed by the Stats of California upon a retailer OC Consumer. (ii) The storage, use or other oonsutptirn of tangible personal Prcppxty, the gas receipts from the sale of which has been subject to sales tax under a sales and use tax oe+dinarroe enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, rr city in this state. ilii) In addition to the emmptions provided in Seoticns 6366 and 6366.1 of the Favenue and Taxation Code, the storage, use, or other -1- rz MI consuption of tangible personal property purchase by operators of aircraft and used or consvmod by such operators directly and exclusively in the use of such aircraft as oomion carriers of persons or property for hire or eagmmtion under a certificate of public convenience and necessity issued pu;raaant to the laws of this state, the United States, or any foreign government. Section 3. Section 4 paragraph (b) subparagraph (4.5) of Section 23-5 of the City Code of the City of Lodi as amerxW by Section 1 of this ordinance, is amended to read: (4.5) There shall be excluded fran the gross receipts by which the tax is measured: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) The gross receipts from the sale of tangible personal pa°operty to operators of waterborne vessels to be used or consumed pr°inripally 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. (iii) Tha gross receipts from the wila of tangible personal property to operators of aircraft to be used or cccuRm ed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as cannon carriers of persons or property under the authority of the lams of this state, the United StLtes, or any foreign gmwTment. Section 4. Section 5 paragraph (b) sum (3.5) of Section 23-6 of the City Code of the City of Lodi as amended by Section 2 of this ordinance is amended to rea.2: (3.5) There shall be exWPt from the tax due under this section: (i) The amount of any sales or use tax imposed by the State of California Capon a retailer or consumer. Iii) The storage, use or other cammption of tangible personal property, the gross -2- • receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in ax�noe with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state. (iii) The storage, use or other own 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 in such vessels for commercial puipo®es. (iv) in addition to the exenptials provided in Sections 6366 and 6366.1 of the Revenue and Taxation Dods, the storage, use, or other ca mmption of tangible personal property purchased by operators of aircraft and used or consuv ed by such operators directly and exclusively in the use of such aircraft as r r" . - carriers of persons or property for hire or oacpensatioan under a certificate of public convenience and necessity issued pursuant to the laws of this state, the - United States, or any foreign government. Section 5. Sections 1 and 3 of this ordinance shall be operative January 10, 1984. Section 6. Sections 3 and 4 of this ordinance shall be operative on the operative date of any act of the Legislature of the State of California which amends or repeals and reenacts Section 7242 of the Revenue and Taxation code to provide an ezeapti,on 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 *lode as f2ioee subdivisions read on October 1, 1983. Attests Approved this 21st day of Decetber, 1983 gvelyn M. Olson Mayor Alice M. Reimche City Clerk State of California bounty of San Joaquin, ss. -3- I, Alice M. Reimohe, City r� of the City of Lodi., do hereby certify that Cidinance No. 1303 was introduced at a regu]" meet%g of the City Council of the City of Lodi held December 7, 1983 and was thereafter passed, adapted and ordered to print at a regular meeting of said Cm=il held December 21, 1983 by the following vote: Ayes: Council Members - Murphy, Pinkerton, Snider & Olson Okwori Noes: Council Members - None Absent: Cm=il Members - Reid Abstain: Cot=il Members - None I further cart.fy that Ordinance No. 1303 was approved and signed by ti.- Mayor on the date of its passage and the same has been published pursuant to law. .. ,.W 7-77 AorAld M. Stein City Attorney Alice M. Aeimche City Clerk -4- ORDINANCE NO. AN ORDINANCE TO AMEND ORDINANCE NO. IMPOSING A SALES AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION The City Council of the City of does ordain as follows: Section 1. Section 4 of the Ordinance No. is amended by amending subparagraph (4.5) of paragraph (b) tereof to read: (4.5) There shall be excluded from the gross receipts by which the tax is measured: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) 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. Section 2. Section 5 of Ordinance No. in amended by amending subparagraph (3.5) of paragraph (b) thereof to read: (3.5) There shall be exempt from the tax du.- under this section: (i) The amount of any sales or use tax imposed by the State of California upon a retailer r consumer. (ii) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales 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. (iii) In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Core, 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 c�) -2- 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. Section 3. Section 4 paragraph (b) subparagraph (4.5) of Ordinance No. as amended by Section 1 of this ordinance, is amended to read: (4.�) There shall be excluded from the gross receipts by which the tax is measured: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) The gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed 2rincipally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessesl for commercial purposes. (iii) 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 mads 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 fore:.3n government. Section 4. Section 5 parasiraph (b) subparagraph (3.5) of Ordinance No. as amended by Section 2 of this ordinance is amended to read: (3.5) There shall be exempt from the tax due under this section: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Ccie by any city and county, county, or city in this state. -3 - (iii) The storage, use or other consumption of trngible 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 in such vessels for commercial purposes. (iv) 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 exclusive2Y in the use of such aircraft as �:o►-mon 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 fo:cign government. Section 5. Sections 1 and 2 of this ordinance shall be operative January 1, 1984. Section 6. Sections 3 and 4 of this ordinance shall be operative on the operative date of any act of the Legislature of the State of California which amends or 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 (1)(7) and (i)(8) of Section 7202 of the Revenue and Taxation Code as those subdivisions read on October 1, 1983.