HomeMy WebLinkAboutORD 013 1983 1207ORDINANCE NO. 13
AN ORDINANCE TO AMEND ORDINANCE NO. 3
IMPOSING A SALES AND USE TAX TO BE ADMINISTERED
BY THE STATE BOARD OF EQUALIZATION
The City Council of the City of Moorpark, California
does ordain as follows:
read:
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Section 1. Section 12 of Ordinance No. 3 is amended to
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 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 2. Section 12 of Ordinance No. 3 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 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)
tangible
waterbor
directly
property
exempted
The storage, use or other consumption of
personal property purchased by operators of
ne vessels and used or consumedby such operators
and exclusively in the carriage of persons of
of such vessels for commercial purposes is
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 exclu-
sively 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
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issued pursuant to the laws of this State, the United
States, or any foreign government is exempted from the
t 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 re- enacts 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 subdividions read on
October 1, 1983.
Section 5. This ordinance relates to taxes for the
usual and current expenses of the City and shall take
effect immediately.
Section 6. The City Clerk shall, within 15 days
after the passage of this ordinance, cause it to be posted
in at least the three public places designated by resolution
of the City Council; shall certify to the adoption and
posting of this ordinance; and shall cause this ordinance
and its certification together with proof of posting, to be
Centered in the book of ordinances of this City.
APPROVED AND ADOPTED this 7th day of December-, 1983.
ATTEST:
ty Clerk
(SEAL)�;fJ
Mayor of Cit oorpark,
Calif it
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r STATE OF CALIFORNIA )
COUNTY OF VENTURA ) ss.
CITY OF MOORPARK )
I, Doris D_ Rnnkttc , City Clerk
of the City of Moorpark, California, do hereby certify that the
foregoing Ordinance No. 13— was regularly introduced and
placed upon its first reading at a regular meeting of the
City Council on the 7th day of December , 1983. That,
thereafter, said ordinance was duly adopted and passed at a
regular meeting of the City Council on the 7th day of
December , 1983, by the following vote, to wit:
AYES: Councilmembers Straughan, Harper, Beaulieu,
Prieto and Mayor Yancy- Sutton;
NOES: None;
ABSENT: None.
WITNESS my hand and the official seal of said City
this 7th day of December , 1983.
(SEAL)
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