4465ORDINANCE NO. 4465
AN ORDINANCE OF THE CITY OF ANAHEIM AMENDING TITLE
2, CHAPTER 2.04, SECTIONS 2.04.040 AND 2.04.050
AND ADDING SECTION 2.04.051 PERTAINING TO SALES
AND USE TAX, DECLARING THE URGENCY THEREOF, AND
DECLARING THAT THIS ORDINANCE SHALL TAKE EFFECT
IMMEDIATELY.
THE CITY COUNCIL OF THE CITY OF ANAHEIM DOES ORDAIN AS
FOLLOWS:
SECTION 1. That Title 2, Chapter 2.04, Section
2.04.040, Paragraph 2.04.040.0204 shall be amended to read as
follows:
".0204. There shall be excluded from the gross
receipts by which the tax is measured:
.0204.01 The amount of any sales or use tax
imposed by the State of California upon a re-
tailer or consumer.
.0204.02 The gross receipts from the sale
of tangible personal property to operators of
aircraft to be used or consumed principally out-
side the city in which the sale is made and
directly and exclusively in the use of such air-
craft as common carriers of persons or property
under the authority of the laws of this state,
the United States, or any foreign government."
SECTION 2. That Title 2, Chapter 2.04, Section
2.04.040 Paragraph 2.04.040.0205 shall be amended to read as
follows:
".0205. There shall be exempt from the tax due
under this section:
.0205.01 The amount of any sales or use tax
imposed by the State of California upon a re-
tailer or consumer.
.0205.02 The storage, use or other con-
sumption of tangible personal property, the gross
receipts from the sale of which has been subject
to sales 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.
.0205.03 In addition to the exemptions pro-
vided in Sections 6366 and 6366.1 of the Revenue
and Taxation Code, the storage, use, or other
consumption of tangible personal property pur-
chased by operators of aircraft and used or con-
sumed by such operators directly and exclusively
in the use of such aircraft as common carriers of
persons or property for hire or compensation un-
der a certificate of public convenience and
necessity issued pursuant to the laws of this
state, the United States, or any foreign govern-
ment."
SECTION,_. That Title 2, Chapter 2.04, Section
2.04.050, Paragraph 2.04.050.0203 shall be amended to read as
follows:
".0203 There shall be exempt from the tax due
under this section:
.0203.01 The amount of any sales or use tax
imposed by the State of California upon a re-
tailer or consumer;
.0203.02 The storage, use or other con-
sumption of tangible personal property, the gross
receipts from the sale of which have been subject
to sales 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;
.0203.03 The storage or use of tangible
personal property in the transportation or trans-
mission of persons, property or communications,
or in the generation, transmission or dis-
tribution of electricity, or in the manufacture,
transmission or distribution of gas in intra-
state, interstate or foreign commerce by public
utilities which are regulated by the Public
Utilities Commission of the State of California."
SECTION 4. That Title 2, Chapter 2.04, Section
2.04.050, Paragraph 2.04.050.0204 shall be amended to read as
follows:
.0204 There shall be exempt from the tax due
under this section:
.0204.01 The amount of any sales or use tax
imposed by the State of California upon a re-
tailer or consumer.
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.0204.02 The storage, use or other con-
sumption of tangible personal property, the gross
receipts from the sale of which has been subject
to sales 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.
.0204.03 The storage, use or other con-
sumption of tangible personal property purchased
by operators of waterborne vessels and used or
consumed by such operators directly and ex-
clusively in the carriage of persons or property
in such vessels for commercial purposes.
.0204.04 In addition to the exemptions pro-
vided in Sections 6366 and 6366.1 of the Revenue
and Taxation Code, the storage, use, or other
consumption of tangible personal property pur-
chased by operators of aircraft and used or con-
sumed by such operators directly and exclusively
in the use of such aircraft as common carriers of
persons or property for hire or compensation un-
der a certificate of public convenience and
necessity issued pursuant to the laws of this
state, the United States, or any foreign govern-
ment."
SECTION 5. That Title 2, Chapter 2.04, Section 2.04.051
be and the same is hereby added to the Anaheim Municipal Code
to read as follows:
"2.04.051 Application of Provision Relating to
Exclusions and Exemptions.
2.04.051.010. Subsections 2.04.040.0204 and
2.04.040.0205 of this Chapter shall be operative
January 1, 1984.
2.04.051.020. Subsections 2.04.050.0203 and
2.04.050.0204 shall be operative on the operative
date of any act of the legislature of the State
of California which amends or 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 Subdivision (i)(7)
and (i)(8) of Section 7202 of the Revenue and
Taxation Code as those subdivisions read on
October 1, 1983."
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SECTION 6. Declaration of Urgency
This ordinance is hereby declared to be an emergency
measure and shall be in full force and effect immediately upon its
adoption. The facts constituting such emergency are that the
State of California has required these amendments to the Anaheim
Municipal Code to be effective on the lst day of January, 1984 and
the data necessary to amend this ordinance was not available until
December 12, 1983.
The adoption of this Ordinance as an emergency measure
is necessary for the immediate preservation of the peace, health,
safety and general welfare of the citizens and visitors to the
City of Anaheim.
SECTION 7. Declaration of Immediate Effect
For the reasons set forth in Section 6 above, this
Ordinance shall take effect and be in full force immediately upon
and after its adoption.
SECTION 8. SEVERABILITY
The City Council of the City of Anaheim hereby declares
that should any section, paragraph, sentence or word of this
ordinance, hereby adopted, be declared for any reason to be
invalid, it is the intent of the Council that it would have passed
all other portions of this ordinance independent of the
elimination herefrom of any such portion as may be declared
invalid.
SECTION 9. CERTIFICATION
The City Clerk shall certify to the passage of this
ordinance and shall cause the same to be printed once within
fifteen (15) days after its adoption in the Anaheim Bulletin, a
newspaper of general circulation, printed, published and
circulated in said City, and thirty (30) days from and after its
final passage, it shall take effect and be in full force.
THE FOREGOING ORDINANCE is approved and adopted by the
City Council of the City of Anaheim this 13th day of December, 1983.
6/1
MAYOR OF THE CITY OF ANA IM
ATTEST:
CITY CLERK OF THE CIIqL OF ANAHEIM
FAL:kh
0425U
12/12/83
_4 _
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, LINDA D. ROBERTS, City Clerk of the City of Anaheim, do hereby certify that
the foregoing Ordinance No. 4465 was introduced and adopted at a regular
meeting of the City Council of the City of Anaheim held on the 13th day of
December, 1983, by the following vote of the members thereof:
AYES: COUNCIL MEMBERS: Kaywood, Bay, Overholt and Roth
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: Pickler
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said
Ordinance No. 4465 on the 13th day of December, 1983.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal
of the City of Anaheim this 13th day of December, 1983.
LINDA IN ROBERTS, CITY CLERK
(SEAL)
I, LINDA D. ROBERTS, City Clerk of the City of Anaheim, do hereby certify that
the foregoing is the original Ordinance No. 4465 and was published once in the
Anaheim Bulletin on the 23rd day of December, 1983.
LINDA D. ROBERTS, CITY C