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4466ORDINANCE NO. 4466 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 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 3. 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. -2- .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." -3- 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 20th day of December, 1983. MAYOR OF THE CITY OF NAHEIM ATTEST: CITY`CLERK OF THE -CITY 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. 4466 was introduced at a regular meeting of the City Council of the City of Anaheim, held on the 13th day of December, 1983, and that the same was duly passed and adopted at a regular meeting of said City Council held on the 20th day of December, 1983, by the following vote of the members thereof: AYES: COUNCIL MEMBERS: Kaywood, Bay, Overholt, Pickler and Roth NOES: COUNCIL MEMBERS: None ABSENT: COUNCIL MEMBERS: None AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said Ordinance No. 4466 on the 20th day of December, 1983. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Anaheim this 20th day of December, 1983. CITY C ERK OF THE CITY ANAHEIM (SEAL) I, LINDA D. ROBERTS, City Clerk of the City of Anaheim, do hereby certify that the foregoing is the original Ordinance No. 4466 and was published once in the Anaheim Bulletin on the 30th day of December, 1983.