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HomeMy WebLinkAboutORD 1292ORD 129279wR ×PÄ^˜ö ORDINANCE NO. 1292 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BALDWIN PARK AMENDING SUBDIVISION C) OF SECTION 35.097 OF THE BALDWIN PARK MUNICIPAL CODE RELATING TO PREVIOUSLY APPROVED EXEMPTIONS FROM THE UTILITY USER TAX THE CITY COUNCIL OF THE CITY OF BALDWIN PARK ORDAINS AS FOLLOWS: Section 1. Subdivision C) of Section 35.097 of the Baldwin Park Municipal Code is hereby amended to read as follows: C) Notwithstanding the provisions of division A) of this section, the tax imposed under this section shall not be imposed upon any person for using intrastate and/or interstate telephone communication services to the extent that the amounts paid for such services are exempt from or are not subject to the tax imposed under Cal. Rev. & Tax Code division 2, Part 20 or the tax imposed under Section 4251 of the Internal Revenue Code, as those provisions existed and were implemented by the relevant regulatory authorities on August 21, 1985. Section 2. The City Council hereby finds and determines that the provisions of Section 1 of this ordinance are declaratory of and not a change to existing law, in that the references in Subdivision C) of Section 35.097 of the Baldwin Park Municipal Code to the California Revenue and Taxation Code and the Internal Revenue Code were not for the purpose of adopting those laws as a City ordinance, but were, instead, solely as a reference point for purposes of implementing an exemption to the City's tax. The appropriate interpretation of the cross-referenced exemptions in said Subdivision C) therefore was, and remains, that in effect on the date of adoption of the exemption provisions, being August 21, 1985. See, also, Government Code 50022.7 which provides that when a city adopts a statute, rule, or regulation of another entity, any change by that other entity is not incorporated into the city's ordinance without affirmative action of the City Council. Section 3. This Ordinance relates to taxes for the usual and current expenses of the City, and pursuant to Government Code Section 36937, shall become effective immediately upon adoption. Section 4. The City Clerk shall certify to the adoption of this ordinance and shall cause a copy of the same to be published in a manner prescribed by law. ORD 129279wR ×PÄ^˜ö Ordinance No. 1292 Page 2 APPROVED, and ADOPTED this 16th day of August 2006. MM ATTEST: STATE OF CALIFORNIA COUNTY OF LOS ANGELES ss. CITY OF BALDWIN PARK I, ROSEMARY M. GUTIERREZ, Chief Deputy City Clerk, of the City of Baldwin Park, do hereby certify that the foregoing Ordinance 1292 was introduced at a regular meeting of the City Council held on August 2, 2006, and was adopted by the City Council at its regular meeting held on August 16, 2006 by the following vote of the Council: AYES: COUNCIL MEMBERS: Anthony J. Bejarano, Marlen Garcia, Ricardo Pacheco, Mayor Pro Tern David J. Olivas and Mayor Manuel Lozano NOES: COUNCIL MEMBERS: NONE ABSENT: COUNCIL MEMBERS: NONE ABSTAIN: COUNCIL MEMBERS: NONE it ROSEMARY GUTIERREZ CHIEF DEPUTY CITY CLERK BIB] 38960-U01 ORD-U02 1292-U02 LI2-U03 FO8535-U03 FO84123-U03 DO91911-U03 C5-U03 ORDINANCES-U03 8/31/2006-U04 ROBIN-U04