HomeMy WebLinkAboutOrdinances - No. 1303,,-
ORDIN7OICFi NO. 1303
AN ORDINANCE To AMEND CHAPTER 23, A€E1(3LE I1 OF THE
CITY CODE OF THE CITY OF IxlDI IKKSING A SAT3S AM,
USE TAX To BE ADMINISTERED BY THE STATE BQARD OF
~mIzATIoN
The City Council of the City of Icdi does ordain as follms:
Section 1. Section 4 of Section 23-5 of the City code of the
City of Lodi is amnded by -ding subparagraph (4.5) of paragraph (b) thereof to read:
(4.5) There shall be excluded fran the gross receipts by which the tax is measured:
(i) The munt of any sales or use tax hpsed
by the State of California upon a retailer or consumer.
The gross receipts frcan 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
I ___ and exclusively in the use of such aircraft
as conmn carriers of persons or property
under the authority of the laws of this state, the Unit& States, or any foreign government.
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(ii)
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Section 2. Section 5 of Section 23-6 of the City code of the
City of IaX is amended by amending subparagraph (3.5) of paragraph
(b) thereof to read:
(3.5) There shall be exenpt from the tax due under this section:
(i) The munt of any sales or use tax hpsed
by the State of California upon a retailer
or consm.
The storage, use or other consimption of
tangfile 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 acoordance with Part 1.5 of
Division 2 of the Revenue and Taxation Code by
any city and county, county, or city in this
Stdtf2.
In addition to the aenptions provided in
Sections 6366 and 6366.1 of the Revenue and
Taxation Code, the storage, use, or other
(ii)
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(iii)
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consmption of tangible personal property
purchase by operators of aircraft and used
or consumed by such operators directly and
exclusively in the use of such aircraft as
cmmn carriers of persons or property for
hire or aompensation under a certificate of
public convenience and necessity issued
pursuant to the laws of this state, the
United States, or any foreign govemt.
Section 3. Section 4 paragraph (b) subparagraph (4.5) of
Section 23-5 of the City code of the City of Lcdi as mded by
Section 1 of this ordinance, is amended 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.
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 cmm-ercial pwposes.
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 aireCtly and
exclusively in the use of such
aircraft as COmtlDn carriers of persons or property under the authority of the
laws of this state, the United States,
or any foreign govemwnt.
(ii)
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(iii)
Section 4. Section 5 paragraph (b) subparagraph (3.5) of
Section 23-6 of the City code of the City of as arended by
section 2 of this ordinance is arra3nded to read: 4
(3.5) There shall be exenp?t from the tax due under this
section:
(i) The anmnt of any sales or use tax
imposed by the State of California upon
a retailer or consumer.
The storage, use or other consumption of
tangible personal prom, the gross
(ii)
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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.
The storage, use or other consumption of tangible personal property purchased by
operators of waterborne vessels and used
or constmd by such operators directly
and exclusively in the carriage of persons or property in such vessels for comacia1
purposes.
In addition to the exeqtions provided in
Sections 6366 and 6366.1 of the Revenue and
Taxation code, the storage, use, or other
consuqkion of tangible personal promy
purchased by operators of aircraft and used or
consumed by such operators directly and
exclusively in the use of such aircraft as
caaranon carriers of persons or property €or
hire or coqensation under a certificate of
public convenience and necessity 'issued
pursuant to the laws of this state, the
United States, or any foreign goverrrment.
(iii)
(iv)
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Section 5. Sections 1 and 2 of this ordinance shall be
operatiFre Jan- 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 %venue and Taxation code to provide an exemption fram city
sales and use taxes for operators of waterborne vessels in the sill~y3,
or substantially the sillll~), lan$uage as that existing in sdxlivisions
(i) (7) and (i) (8) of Section 7202 of the Revenue and Taxation Code
as those subdivisions read on October 1, 1983.
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. Approved this 21st day of kcember, 1983 Z-p o/+
Evelyn M. Olson
Mayor
City Clerk
State of California
County of San Joaquin, ss.
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