HomeMy WebLinkAboutORD 0901 (1983) 1 ORDINANCE NO. 901
2 AN URGENCY ORDINANCE OF THE CITY OF TUSTIN,
CALIFORNIA, AMENDING TUSTIN CITY CODE SECTIONS
3 2311 TO 2318 AND ADDING SECTION 2319
4
The City Council of the City of Tustin does ordain as
5 follows:
8 1. Sections 2311 through 2318 are hereby amended to
read as follows:
7
2311. Exclusions and Exemptions -
8 Measure of Tax. There shall be excluded
from the measure of tax:
9
a. The amount of any sales or
10 use tax imposed by the State of Cali-
fornia upon a retailer or consumer.
11
b. The storage, use or other
]2 consumption of tangible personal pro-
perty, the gross receipts from the
~3 sale of which have been subject to
sales tax under a sales and use tax
14 ordinance enacted in accordance with
Part 1.5 of Division 2 of the Revenue
15 and Taxation Code by any city and
county, county, or city in this State.
18
2312. Exclusions and Exemptions -
17 Amount Subject to Tax.
38 a. The amount subject to tax
shall not include any sales or use tax
19 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 Chapter.
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
1 of aircraft to be used or consumed
principally outside the City in which
2 the sale is made and directly and
exclusively in the use of such air-
5 craft as common carriers of persons
or property~'.under the authority of the
~ laws of this State, the United States,
or any foreign government.
5
d. In addition to the exemptions
6 provided in Sections 6366 and 6366ol
of the Revenue and Taxation Code, the
7 storage., use, or other consumption of
tangible personal property purchased by
8 operators of aircraft and used or con-
sumed by such operators directly and
9 exclusively in the use of such aircraft
as common carriers of persons or property
10 for hire or compensation under a certi-
ficate of public convenience and necessity
11 issued pursuant to the laws of this State,
the United States, or any foreign govern-
12 ment is exempted from the use tax.
13 2313. Exclusions and Exemptions ~
Measure of Tax. There shall be excluded
14 .from the measure of tax:
15 ao The. amount of any sales or
use tax imposed by the State of Cali-
16 fornia upon a retailer or consumer.
17 b. The storage, use or other
consumption of tangible personal pro-
18 perty, the gross receipts from the sale
of which have been subject to sales
19 tax under a sales and use tax ordinance
enacted in accordance with Part 1.5 of
20 Division 2 of the Revenue and Taxation
Code by any city and county, county,
21 or city in this State.
22 c. The gross receipts from sales
to, and the storage, use or other con-
23 sumption of tangible personal property
purchased by operators of waterborne
24 vessels to be used or consumed principally
outside this City and directly and exclu-
25 sirely in the carriage of persons or
property of such vessels for commercial
26 purposes.
27 2314. Exclusions and Exemptions -
Amount Snb~ect to Tax.
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1 a. The amount subject to tax
shall not include any sales or use tax
2 imposed by the State of California
upon a retailer or Qonsumer.
b. The storage, use, or other
~ consumption of tangible personal
property, the gross receipts from the
5 sale of which have been subject to
tax under a sales and use tax ordinance
6 enacted in accordance with Part 1.5 of
Division 2 of the Revenue and Taxation
7 Code by any city and county, county, or
city in this State shall be exempt from
8 the tax due under this Chapter.
9 c. There are exempted from the
computation of the amount of the sales
10 tax the gross receipts from the sale of
tangible personal property to operators
11 of aircraft to be used or consumed prin-
cipally outside the City in which the
12 sale is made and directly and exclusively
in the use of such aircraft as common
13 carriers of persons or property under the
authority of the laws of this State, the
14 United States, or any foreign government.
15 do In addition to the exemptions
provided in Sections 6366 and 6366.1 of
16 the Revenue and Taxation Code, the
storage, use, or other consumption of
17 tangible personal property purchased by
operators of aircraft and used or con-
18 sumed by such operators directly and
exclusively in the use of such aircraft
19 as common carriers of persons or property
for hire or compensation under a certi-
20 ficate of public convenience and necessity
issued pursuant to the laws of this State,
21 the United States~ or any foreign govern-
ment is exempted from the use tax.
e. The storage~ use, or other con-
23 sumption of tangible personal property
purchased by operators of waterborne
2~ vessels and used or consumed by such
operators directly and exclusively in
25 the carriage of persons or property in
such vessels for commercial purposes is
26 exempted from the use tax.
27 f. There are exempted from the
computation of the amount of the sales
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tax the gross receipts from the sale
of tangible personal property to
operators of waterborne vessels to
be used or consumed principally out-
side the City in which the sale is
made and directly and exclusively in
the carriage of persons or property
of such vessels for commercial purposes.
2315. Application of Provisions Relating.
to Exclusions and Exemptions.
a. Sections 2311 and 2312 shall be
operative January 1, 1984.
b. Sections 2313 and 2314 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 (i) (7) .and (i)
.(8) of Section 7202 of the Revenue and
Taxation Code as those subdivisions read
on October 1, 1983.
2316. Amendments. All subsequent amend-
ments of the Revenue and Taxation Code which
relate to the sales and use tax which are not
inconsistent with Part 1.5 of Division 2 of the
Revenue and Taxation Code shall automatically
become a part of this Chapter.
2317. Enjoining Collection Forbidden.
No injunction or writ of mandate or other legal
or equitable process shall issue in any suit,
action or proceeding in any court'against the
State or this City, or against any officer of
the State or this City, to prevent or enjoin
the collection under this Chapter, or Part 1.5
of Division 2 of the Revenue and Taxation Code,
of any tax or any amount of tax required to be
collected.
2318. Penalties. Any person violating
any of the provisions of this Chapter shall
be deemed guilty of a misdemeanor, and upon
conviction thereof shall be punishable as
provided in this Code.
-4-
2. Section 2319 is hereby added to read 'as follows:
2319. Severability. If any provision of
this Chapter or the application thereof to any
person or circumstance is held invalid, the
remainder of the Chapter and the application
of such provision to other persons or circum-
stances shall not be affected thereby.
3. Effective Date. The adoption of this ordinance as
an urgency measure is necessary to preserve the public peace,
health and safety by ensuring the uninterrupted receipt of sales
and use taxes by the City. Therefore, pursuant to Government
Code 36937(d), this Ordinance is adopted as an urgency measure
by a four-fifths (4/5) vote and shall take effect immediately
upon passage.
PASSED AND ADOPTED as an urgency ordinance at a
regular meeting of the City Council of the City of Tustin,
California, held on the 19th day of December, 1983.
MAYOR
ATTEST:
L
LSL: lw:D: 12/8/83
-5-
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
CITY OF lUSTIN )
MARY E. WYNN, City Clerk and ex-officio Clerk of the City. Council of the City of
Tustin, California, does hereby certify that the whole number of the members of
the City Council of the City of Tustin is five; that the above and foregoing
Ordinance No. 901 was duly and regularly introduced and read at a regular meeting
of the City Co"OTcil held on the 19th day of December, 1983, and was given its
second reading and duly passed and adopted at a regul at' meeting held on the 19th
day of December, 1983, as an urgency measure by the fol 1 owl ng vote:
AYES : COUNCILPERSONS: Edgar, Grei nke, Hoesterey, Kennedy, Sal tarel 1 i
NOES : COUNCILPERSONS: None
ABSENT: COUNCILPERSONS: None
PUBLISH lUSTIN NEWS:
December 29, 1983