HomeMy WebLinkAboutORD 601 (1973) ORDINANCE NO. 601
AN ORDINANCE TO AMEND ORDINANCE NO. 98
ENTITLED THE UNIFORM LOCAL SALES AND USE
TAX ORDINANCE
4 The City Council of the City of Tustin does ordain as follows:
5 Section 1. Subparagraph (3) of paragraph (b) of Section
6 2304 of the Tustin City Code Regulations regarding Uniform Local
~ Sales-and Use Tax adopted by Ordinance No. 98 on March 12 , 195__6
8 as amended, is amended to read:
9 (3) If a seller's permit has been issued to a retailer
under Section 6067 of the said Revenue and Taxation Code,
10 an additional seller's permit shall not be required by
reason of this section.
11
12 ~! Section 2. Subparagraph (4.5) is added to paragraph (b) of
Section 2304 of said Tustin City Code to read:
(4.5) There shall be excluded from th~ gross receipts
by which the tax is measured:
15 (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 principally outside the city
in which the sale is made and directly and exclusive iv
in the carriage of persons or property in such vessels
for commercial purposes.
~0 (III) ~ne gross receipts from the sale of
tangible personal property to operators of aircraft to
2! be used or consumed principally outside the city in
which the sale is made and directly and e=<ciusivel~
~o~ in the use of such aircraft as common carriers of
persons or property under the authority of the la~4s of
~5 1~ this state, the United States, or any foreign govern-
ment.
24
Section 3. Subparagraph (3.5) is added to paragraph (b) of
~5
Section 2305 of said Tustin City Code to read:
(3.5) 2~qere shall be exempt from the tax due under
this section:
~8. (i) Tq~e a'mount of any sales or use tax imposed
by the State of California upon a retailer or consumer.
~9
(II) The storaQ'e, use or other consumption of
30 tangible personal, property, the gross receipts from
the sale of 'Znich has been subject t:o sales ta:-< under a
51 sales and use tax ordinance enasted in accordance ~ith
P,:~r~'. :--~ of Division 2 of the Revenue and Taxation
~o Co~:!,'.:: i:,-: ~r',v city and cour'~y, county, or city in this state.
SANTA ANA., CAI IF.
~ I~ (III) The storage, use, or other consumption of
tangible personal propert.,v purchased by opeEators of
2 waterborne vessels and used or consumed by such
operators directly and exclusively in the carriage of
3 persons or property in such vessels for commercial- __
purpo s e s.
4 (IV) In addition to the exemptions provided in
5 Sections 6366 and 6366.1 of the Revenue and Taxation
Code, the storage, use, or other consumption of
6 tangible personal property purchase~' by operators
of aircraf~ 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
8 or compensation under a certificate of public con-
venience and necessity issued pursuant to the laws of
9 this state, the United States, or any foreign
gover nmen t.
~0 Section 4. Section2306.1 is added to said ordinance to
11
read:
Section 2306.1. APPLICATION OF pROVISIONS RE~TING
15 TO EXCLUSIONS AND EXEMPTIONS.
14 (a) Sections 2304 (b) (4.5), and 2305 (b) (3.5) of
this chapter shall become operative on ja. DuarY 1st of the
15 year following the year in which the State Board of Equal-
ization adopts an assessment ratio for state-assessed
16~ property which is identical to the ratio which is require~
for local assessments by Section 401 oi the Reven~e and
~7 TaxatiOn Code~ at which time Sections 2304 (b) ~4) and
2305 (b) (3) of this ordinance shall become inoperative-
18 (b) in the event that Sections 2304 (b) (4,.5) and
~9 2305 (b) (3.5) of this ordin~nc'e become operative and
the State Board of Equalization subsequently adopts an
20 assessment ratio for state-assessed property which is
higher than the ratio which is required for local assess-
~! ments by Section 401 of the Revenue ~nd Taxation Code,
Sections 2304 (b) (4) and 2305 (b) (3) of this ordinance
22 shall become operative on the first day of the month
following the 'month in which such higher ratio is adopted,
~5 at which .time Sections 2304 (b) (4.5) and 2305 (b) (3.5)
o.f this ordinance shall become inoperative 'until t'he first
24 day of the month following the 'month in which tb.e Board
again adopts an assessment ratio for state-assessed pro-
25 perry which is identical to the ratio r~uired for local
assessments by Section ~-01 of the Revenue and Taxation
26 Code at which .time Sections 2304 (b) (4.5) and 2305 (b) (3.5)
shall again become operative and Sections 2304 (b) (4) and
27 2305 (b) (3) shall beco'me inoperative~
28 Section 5. ~is ordinance sb~!l be operative on January
29 1974 -
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CAL~F, ~
+1 PASSED AND ADOPTED at a regular meeting of the City
Z Council held on .the 5th day of November, 1973.
5 ' YO~
ATTE ST:
8
k~,ITY CLERK
Z7
50
STATE OF CALIFORNIA)
COUNTY OFORANGE )ss ..............
CITY OF TUSTIN~. ) ~
-\
\.
RUTH C. POE, City Clerk .and ex-officio Clerk of the City
Council of the City of Tustin, California, does hereby
aertif. y that the whole number of members of the City Council
of the City of Tustin is five; that' the above and fore-
going Ordinance No. -6~1 was duly and regularly introduced
and read at a regular meeting of the City Council held on
the 15th day of October , 197 3 , and was given
its second reading' and duly passed and '~dopted at a regular
meeting held on the 5th day of NoVember , 1973, by
the following vote:
AYES: COUNCILMEN SALTARELLI, LANGLEY, WELSH, WOODRUFF, SHARP
NOES: COUNCILMEN NONE -
ABSENT: COUNCILMEN NONE
City C!er_k, C~-~.y_o'f Tustin, Califoror"Fnia