HomeMy WebLinkAboutOrdinances - No. 101810 18 ORDINANCE NO.
55 1 AN ORDINANCE TO AMEND ORDINANCE NO.
ENTITLED THE UNIFORM LOCAL SALES AND USE TAX ORDINANCE
does ordain as follows: Lo di '
The City Council of the City of
Section 1. Subparagraph (3) of paragraph (b) of Section 4 of Ordinance No. 55 1
March 2 1, 1956 entitled Uniform Local Sales and Use Tax Ordinance adopted I
as amended, is amended to read:
(3) If a seller's permit has been'issued to a retailer u'nder Section 6067 of the said Revenue and
Taxation Code, an additional seller's permit shall not be required by reason of this section.
Section 2. Subparagraph (4.5) is added to paragraph (b) of Section 4 of said ordinance 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.
.c ~ -_
(11) The gross receipts from the sale of tangible personal property to operators of waterborne
I ves-sels to be used or'coosumed Rrinc-ipaJly outside the city-in which the.sale is made and directly and <-
eFcl_vsively in-the carriage of persons or property in-such vesssls for comm_ercial purposes.
(Ill) The gross receipts from the sale of tangible personal property to opeiators 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 Stafes,%r any foreign government.
,
Section 3. Subparagraph (3.5) is added to paragraph (b) of Section 5 of'said ordinance 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.
.i . . (11) The storage, use or other consumption of tangible peisonal property, the gross receipts from
the sale of which has. been. subject,to ,sales tax underca-sale,s and usg taxgdinanc? enacted in ac-
cordance with Part 1.5 of Divcsion 2 ot, the-Revenue a_nd Taxation Code by any city a_nd county, county,
-
:
or tit-y-in thics state. --, ..-. .. -- L..
-. - (Icil)-Ttie storage, use, or otGeFconsumptron of tangible personal property'purchosed bi'oterators
of waterborne bessels andused Ocr consLmGd by s'uch operaGrs directly and Gxclusively inthe carriage
of persons or property,insuch vessel+ for commercial pur-poses. v
- -
(IV) In addition to the exempt f the Revenue and
rty purchased by
vely in the use of
er YI certificate of
ed States, or any
Taxation Code, the storage,
bperators of airckaft and used
such-aircraft as commonmrrier
public convenience and necessi
foreign government.
-. i
..
-I - r
BT-527-8 (8-73)
cnsy MANAGER SEPTENBER 19, 1973
FROM: FINANCE DIRECTOR
SUBJECT: AMEhiNENTs TO OUR SAL?IS AND USE TAX oRDINANCE(NECESSARY TO PERMTI!
THE STATE TO COLLECT THIS REYEW2 FOR THE CITY'OF LODI.
MUST BE ADOPTED AT THIS 9/19/73 COUNCIL MEETIhrG TO MAKE THE 11/1/73
THE AMENDI@Xl"!l'
DEADLINE)
The State of California is presently collecting our one per cent (.95 to
the City and .05 to the County) Sales Tax for us and will continue to do so if
our erdinance is essentially worded to parallel the language and sales tax
laws of the State.
The passage of AB 309 and SB 90 required certain changes to state laws,
both as to the Bradley-Burns Uniform Local Sales and Use Tax law and to the
state Revenue and Taxation code.
Those changes do not materially ar"fect the cities, but were essentially
changes affecting the State where some modifications to the exemption status
of transactions as they related to aircraft and surface vessels were involved.
Other changes to the Revenue and Taxation code repealed certain other
exemptions, i.e., Public Utilities exemptions, and made certain changes to the
exemption status of coimnon carriers.
So wnat these amendments accomplish is uniformity in the language of our
ordinance and state laws.
Unless we have that uniformity and new agreements executed bj the City on
or before November I, 1973, we stand to lose at least three months' revenue
as pointed out by Mr. Hocking's letter of August 31, 1973, attached as Exhibit 10