HomeMy WebLinkAboutOrd 18-83 Sales/Use TaxORDINANCE NO. 18 - 83
AN ORDINANCE OF THE CITY OF DUBLIN
TO AMEND ORDINANCE NO. 8-82 IMPOSING A
SALES AND USE TAX TO BE ADMINISTERED BY THE
STATE BOARD OF EQUALIZATION
THE CITY COUNCIL OF THE CITY OF DUBLIN D~ES ORDAIN AS FOLLOWS:
Section 1. Section 12 of Ordinance No. 8-82 is amended to read:
Section 12. 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, 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 laws of this
state, the United States, or any foreign government.
(d) In addition to the examptions 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 2. Section 12 of OrdinaWce No. 8-82 as amended by Section 1
of this ordinance is amended to read:
S~ction 12. EXCLUSION~ 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 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.
AN ORDINANCE TO AMEND ORDINANCE NO. 8-82 IMPOSING A SALES AND USE TAX TO ~
ADMINISTERED BY THE STATE BOARD OF EQUALIZATION
Page 2
(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 ~onvenience 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~m~
7202 of the Revenue and Taxation Code or which repeals and reenacts Secti,
7202 of the Revenue and Taxation Code to provide an exemption from city s~ ~s
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.
Section 5. This ordinance relates to taxes for the usual and
current expenses of the city and shall tak~ effect immediately.
Section 6.
POSTING OF ORDINANCE
The City Clerk of the City of Dublin shall cause this ordinance to be
posted in at least three (3) public places in the City of Dublin in
accordance with Section 36933 of the Government Code of the State of
California.
PASSED AND ADOPTED by the City Council of the City of Dublin on
this 12th day of December, 1983, by the following votes:
AYES:
Councilmembers Drena, Hegarty, Jeffery, Moffatt and
Mayor Snyder
NOES: None
ABSENT: None
r, Mayoj
ATTEST :~~.
City Clerk