ARA-1994-001ORDINANCE NO. 1994-01
AMENDMENT TO
ORDINANCE NO 1993-01 OF THE ANAHEIM REDEVELOPMENT
AGENCY ENACTING A SALES AND USE TAX
WHEREAS, the Anaheim Redevelopment Agency (the "Agency") is a public
body, corporate and politic, organized and existing under the Redevelopment Law of the State of
California (Part 1 of Division 24 of the Health and Safety Code of the State of California); and
WHEREAS, the City Council of the City of Anaheim (the "City") has adopted on
the 13th day of March, 1956, Ordinance No. 1052 entitled "An Ordinance of the City of
Anaheim Imposing a City Sales and Use Tax, providing for the Performance .by the State Board
of Equalization of All Functions Incident to the Administration, Operation and .Collection of the
Sales and Use Tax Hereby Imposed; Suspending the Provisions of Ordinance No. 1013 During
Such Time as this Ordinance is Operative; and Providing Penalties for Violations Thereof'; and
WHEREAS, the City Council duly passed and adopted on the 3rd day of April,
1990, Ordinance No. 5155 entitled "An Ordinance Amending Ordinance No. 1052, Providing for
a Credit Against the Payment of Taxes under said Ordinance No. 1052 in the Amount of Sales or
Use Taxes due to the Redevelopment Agency of the City pursuant to Section 7202.6 of the
Revenue and Taxation Code of California; and Making Certain Other Findings and
Determinations in Connection Therewith" (Ordinances 1052 and 5155 are collectively referred to
as the "City Sales and Use Tax Ordinance"); and
WHEREAS, the Agency was empowered by Section 7202.6 of the Revenue and
Taxation Code of the State of California (the "Code") to adopt a sales and use tax ordinance in
accordance with the provisions of Code Section 7202.6; and
WHEREAS, Assembly Bill 1290, which was enacted by the State of California
and became effective on January 1, 1994, repealed Section 7202.6 of the Code and thereby
removed the Agency's ability to impose a sales and use tax as of January 1, 1994, but provided
that such repeal of Section 7202.6 shall not impair any sales and use tax ordinance adopted prior
to January 1, 1994 or the receipt of revenue pursuant to such a sales and use tax ordinance after
January 1, 1994; and
WHEREAS, the Agency has adopted a sales and use tax ordinance for the Plaza
Redevelopment Project by Ordinance No. 1993-01, adopted on December 21, 1993 (the
"Ordinance"); and
WHEREAS, the legal counsel for the California State Board of Equalization has
reviewed the Ordinance and has recommended changes to the Ordinance which such legal counsel
characterizes as either a clarification of existing law or technical corrections which do not
constitute a substantive amendment of the Ordinance; and
WHEREAS, the Agency desires to make the technical and nonsubstantive
corrections to the Ordinance which were suggested by the State Board of Equalization legal
counsel (the "Amendment to the Ordinance");
follows'
NOW THEREFORE, the Anaheim Redevelopment Agency does ordain as
Section 1. Section 2(b)(5) of the Ordinance be, and the same is hereby, amended to read
as follows:
"There shall be exempt from the tax due under this Section the gross receipts from the
sale of tangible personal property, other than fuel or petroleum products, to operators of
aircraft to be used or consumed principally outside the Redevelopment Project Area and
the City in which the sale is made and directly and exclusively in use of that aircraft 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. Section 7 of the Ordinance be, and the same is hereby, amended to read as
follows:
"Without admitting that the Agency is a taxing entity subject to Article XIII B of the
California Constitution, the Agency agrees to accept the City's transfer of appropriation
limits under Article XIII B of the California Constitution as provided in Resolution No.
93R-236 of the City to the extent that the Agency receives tax proceeds from the City
under the Sales Tax Agreement."
Section 3. If any section, subsection, phrase or clause of this Amendment to the
Ordinance is for any reason held to be invalid, such decision shall not affect the validity of the
Ordinance or of the remaining provisions of this Amendment to the Ordinance. The Agency
declares that it would have retained the existing Ordinance and each section, subsection, phrase
or clause thereof and of this Amendment to the Ordinance, irrespective of the fact that any one or
more sections, subsections, sentences, phrases or clauses of this Amendment to the Ordinance is
declared to be invalid.
Section 4. The Agency hereby ratifies the preparation of a summary of this Amendment
to the Ordinance by the Agency Counsel. Pursuant to California Government Code
Section 36933, the Agency Clerk shall publish within fifteen (15) days of the adoption of this
amendment to the Ordinance, a summary of this Amendment to the Ordinance prepared by
Agency Counsel along with the names of those Agency Members voting for and against this
Amendment to the Ordinance. The Agency Clerk shall also post in the office of the Agency
Clerk a certified copy of the full text of this Amendment to the Ordinance along with the names
of the Agency Members voting for and against this Amendment to the Ordinance.
PUBL: 13306_ 113191 B2621.1 2
ADOPTED AND APPROVED thelg~day of 3~ril, 1994.
Chairing,~ ~
Anaheim Redevelopment Agency
ATTEST:
Secretary,
Anaheim Redevelopment Agency
PUBL:13306_II3191B2621.1
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, LEONORA N. SOHL, Secretary of the Anaheim Redevelopment Agency, do hereby certify that the foregoing
Ordinance No. 1994-01 was passed and adopted at a regular meeting of the Anaheim Redevelopment Agency
held on the 19th day of April, 1994, by the following vote of the members thereof:
AYES: AGENCY MEMBERS: Simpson, Hunter, Daly
NOES: AGENCY MEMBERS: None
ABSENT:
AGENCY MEMBERS:
Feldhaus, Pickler
AND I FURTHER CERTIFY that the Chairman of the Anaheim Redevelopment Agency signed said Ordinance
No. 1994-01 on the 20th day of April, 1994.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 20th day of April, 1994.
SECRETARY OF THE ANAHEIM REDEVELOPMENT AGENCY
(SEAL)