Loading...
HomeMy WebLinkAboutORD 869ORD 869ÜÂh£ŸjìâèORDINANCE NO. 869 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BALDWIN PARK AMENDING THE MUNICIPAL CODE RELATING TO SALES AND USE TAXES THE CITY COUNCIL OF THE CITY OF BALDWIN PARK DOES ORDAIN AS FOLLOWS: SECTION 1. That Section 3.24.100 of the Baldwin Park Municipal Code amended to read: Section 3.24.100. ESCUSIONS 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 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 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 Section 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 3.24.100 of the Baldwin Park Municipal Code as amended by Section 1 of this Ordinance, is amended to read: Section 3.24.100. 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 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 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 pe sons or property in such vessels for commercial purposes. d) The storage, use or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property of such vessels for commercial purposes is exempted 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 tangibel personal property to operatiors of aircraft to be used or consumed principally out- BIB] 37971-U01 ORD-U02 869-U02 LI2-U03 FO4404-U03 FO32727-U03 DO33644-U03 C5-U03 ORDINANCES-U03 12/16/2003-U04 ROBIN-U04 ORD 869ÜÂh£ŸjìâèOrdinance No. 869 side 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. f) In addition to the exemptions provided in Section 6366 and 6366.1 of the Revenue and Taxation Code, the storage, use or 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 3. Section 1 of this Ordinance shall be operative January 1, 1984. SECTION 4. Section 2 of this Ordinance 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 subdivisions 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. PASSED and AFFIRMED this 21st day of December, 1983. ATTEST: STATE OF CALIFORNIA COUNTY OF LOS ANGELES) SS: CITY OF BALDWIN PARK I, LINDA L. GAIR, CITY CLERK of the City of Baldwin Park, do hereby certify that the foregoing Ordinance No. 869 was regularly introduced and placed upon its first reading at a regular meet ng of the City Council on the 7th day of December, 1983. That, thereafter, said Ordinance was duly approved and adopted at a regular meeting of the City Council on the 21st day of December, 1983, by the following vote: AYE: COUNCILMEN Izel:l-» McNeill, Aguilar, King and M^-yor White NOES: COUNCILMEN None_____________________________________ ABSENT: COUNCILMEN None 2- BIB] 37971-U01 ORD-U02 869-U02 LI2-U03 FO4404-U03 FO32727-U03 DO33644-U03 C5-U03 ORDINANCES-U03 12/16/2003-U04 ROBIN-U04