HomeMy WebLinkAbout38.114 ORDINANCE NO. 38. 114
AN ORDINANCE OF TIIE CITY OF SARATOGA AMENDMENT
CHAPTER ]4, ARTICLE R OF THE SARATOGA CITY CODE,
RELATING TO SALES AND USE TAXES
The City Council of the Ci{y of Saratoga does ordain as follows:
SECTION 1: Section 14-7, Subparagraph (b)(4.5) is amended to read as follows:
"(4.5) There shall be excluded from the gross receipts by which
the tax is measured:
(i) The amount of any sales or use tax imposed by the
State of California upon a retailer or consumer.
(ii) 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."
SECTION 2: Section 14-8, Subparagraph (b)(3.5) is amended to read as follows:
"(3.5) There shall be exempt from the tax due under this
Section:
(i) The amount of any sales or use tax imposed by the
State of California upon a retailer or consumer.
(ii) The storage, use or other consumption 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.
(iii) In addition to the exemptions provided in Sections
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."
SECTION 3: Section 14-7, Subparagraph (b)(4.5), as amended by Section 1 of this
Ordinance, is amended to read as follows:
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"(4.5) There shall be excluded from the gross receipts by which
the tax is measured:
(i) The amount of any sales or use tax imposed by the
State of California upon a retailer or consumer.
(ii) 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
persons or property in such vessels for commercial
purposes.
(ii) 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."
SECTION 4: Section 14-8, Subparagraph (b)(3.5), as amended by Section 2 of this
Ordinance, is amended to read as follows:
"(3.5) There shall be exempt from the tax due under this
Section:
(i) The amount of any sales or use tax imposed by the
State of California upon a retailer or consumer.
(ii) The storage, use or other consumption 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.
(iii) 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 in
such vessels for commercial purposes.
(iv) In addition to the exemptions provided in Sections
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."
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SECTION 5: Sections 1 and 2 of this Ordinance shall be operative January 1, 1984.
SECTION 6: Sections 3 and 4 of this Ordinance shall be operative on the operative
date of any act of the Legislature of the State of California which amends or repeals
and reenacts 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.
Passed and addUCed a~a~'~d~ourf~ed' regular meeting of the City Council of the City of Saratoga held on the 13th day of December, 1983, by the following vote:
AYES: CounciLmembers Callon, Fanelli, Mallory and Mayor Moyles
NOES: None
ABSENT: Councilmember Clevenger
OR
ATTEST:
CITY CLER~ ~
r i f I which has been
publi hed according to law.
y lerk ' ' ~te
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