HomeMy WebLinkAboutOrd 1262ORDINANCE NO. 1262
AN URGENCY ORDINANCE TO AMEND SALES AND USE TAX ORDINANCE
The
City
2.
Council
of
the City of Burlingame
does ordain
Section 1
as
follows:
is
.amended
amended to read:
Section 1. Section 4.08.130 of the Burlingame Municipal Code is
hereby amended to read:
Section 13. EXCLUSIONS AND EXEMPTIONS.
(a) The amount subject to tax shall not include any
sales or use tax imposed by the State of California upon a
retailer or consumer.
(b) The storage, use, or other consumption of
tangible personal property, the gross receipts from the
sale of which have been subject to 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 shall be exempt
from the tax due under this ordinance.
(c) There are exempted from the computation of the
amount of the sales tax 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.
(d) 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 is exempted from the use tax.
Section 13. EXCLUSIONS AND EXEMPTIONS.
(a) The amount subject to tax shall not include any
sales or use tax imposed by the State of California upon a
retailer or consumer.
(b)
Section
2.
Section 4.08.130
other consumption
of said code as
by
Section 1
this ordinance
is
.amended
amended to read:
of
Section 13. EXCLUSIONS AND EXEMPTIONS.
(a) The amount subject to tax shall not include any
sales or use tax imposed by the State of California upon a
retailer or consumer.
(b)
The storage,
use,
or
other consumption
of
tangible
personal property,
the
gross receipts from
the
(a)
.2 -
sale of which have been subject to 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 shall be exempt
from the tax due under this ordinance.
(c) There are exempted from the computation of the
amount of the sales tax 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.
(d) 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 of such vessels for commercial purposes is
exempted from the use tax.
(e) There are exempted from the computation of the
amount of the sales tax 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.
(f) 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 is exempted from the use tax.
Section 3. Section 1 shall be operative January 1, 1984.
Section 4. Section 2 shall be operative on the operative
date of any act of the Legislature of the State of California
which amends Section 7202 of the Revenue and Taxation Code or
which 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 as those
subdivisions read on October 1, 1983.
Section 5. This ordinance relates to taxes for the usual
and current expenses of the City and shall take effect
immediately.
sale of which have been subject to 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 shall be exempt
from the tax due under this ordinance.
(c) There are exempted from the computation of the
amount of the sales tax 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.
(d) 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 of such vessels for commercial purposes is
exempted from the use tax.
(e) There are exempted from the computation of the
amount of the sales tax 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.
(f) 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 is exempted from the use tax.
Section 3. Section 1 shall be operative January 1, 1984.
Section 4. Section 2 shall be operative on the operative
date of any act of the Legislature of the State of California
which amends Section 7202 of the Revenue and Taxation Code or
which 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 as those
subdivisions read on October 1, 1983.
Section 5. This ordinance relates to taxes for the usual
and current expenses of the City and shall take effect
immediately.
(c) There are exempted from the computation of the
amount of the sales tax 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.
(d) 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 of such vessels for commercial purposes is
exempted from the use tax.
(e) There are exempted from the computation of the
amount of the sales tax 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.
(f) 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 is exempted from the use tax.
Section 3. Section 1 shall be operative January 1, 1984.
Section 4. Section 2 shall be operative on the operative
date of any act of the Legislature of the State of California
which amends Section 7202 of the Revenue and Taxation Code or
which 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 as those
subdivisions read on October 1, 1983.
Section 5. This ordinance relates to taxes for the usual
and current expenses of the City and shall take effect
immediately.
(e) There are exempted from the computation of the
amount of the sales tax 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.
(f) 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 is exempted from the use tax.
Section 3. Section 1 shall be operative January 1, 1984.
Section 4. Section 2 shall be operative on the operative
date of any act of the Legislature of the State of California
which amends Section 7202 of the Revenue and Taxation Code or
which 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 as those
subdivisions read on October 1, 1983.
Section 5. This ordinance relates to taxes for the usual
and current expenses of the City and shall take effect
immediately.
(f) 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 is exempted from the use tax.
Section 3. Section 1 shall be operative January 1, 1984.
Section 4. Section 2 shall be operative on the operative
date of any act of the Legislature of the State of California
which amends Section 7202 of the Revenue and Taxation Code or
which 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 as those
subdivisions read on October 1, 1983.
Section 5. This ordinance relates to taxes for the usual
and current expenses of the City and shall take effect
immediately.
Section 3. Section 1 shall be operative January 1, 1984.
Section 4. Section 2 shall be operative on the operative
date of any act of the Legislature of the State of California
which amends Section 7202 of the Revenue and Taxation Code or
which 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 as those
subdivisions read on October 1, 1983.
Section 5. This ordinance relates to taxes for the usual
and current expenses of the City and shall take effect
immediately.
-3 -
Section 6. Urgency. It is hereby declared that this ordinance is
an ordinance for the immediate preservation of the public peace, safety, health
and welfare and is an urgency measure as provided by law and shall take effect
upon its adoption.
The facts constituting such urgency are as follows:
Recent state legislation has deleted certain exemptions for operators
of waterborne vessels from the Bradley -Burns Uniform Local Sales and Use Tax
Law. The State of California has informed the City of Burlingame that unless
appropriate amendments are made to the ordinances of our City, contracts with the
State for collection of taxes will not be valid after January 1, 1984,
Section 7. This ordinance shall be published as required by law.
Mayor
I, EVELYN H. HILL, City Clerk of the City of Burlingame, do hereby certify
that the
foregoing Urgency Ordinance was introduced and adopted ata regular
meeting
of the
City
Council held on the 5th of December, 1983 by the following
vote:
AYES:
COUNCILMEN:
AMSTRUP, BARTON, MANGINI, MARTIN, PAGLIARO
NOES:
COUNCILMEN:
NONE
ABSENT:
COUNCILMEN:
NONE
City Clerk