HomeMy WebLinkAboutOrdinance 1472 (Uniform Sales Tax; State Board of Equalization)CLERK'S CERTIFICATE
I, JEANNE M. LEONCINI, Clerk of the City of San Rafael, and
Ex -officio Clerk of the Council of said City, do hereby certify that
the foregoing Charter Ordinance No. 1472 entitled:
AN URGENCY ORDINANCE OF THE CITY OF SAN RAFAEL AFENDING CHAPTER 3.18
OF THE SAN RAFAEL MUNICIPAL CODE REGARDING THE CITY'S UNIFORM SALES
AND USE TAX AS ADD41NISTERED BY THE STATE BOARD OF EQUILIZATION
is a true and correct copy of an ordinance of said City and was
introduced at a special meeting of the City Council
of the City of San Rafael, held on the nineteenth day of
December , 1983, published as required by City Charter in the
Independent -Journal a newspaper published in the City
of San Rafael and passed and adopted as an ordinance of said City at
a special meeting of the City Council of said City
held on the nineteenth day of December P 1983, by the following
vote, to wit:
AYES: COUNCILMEMBERS: Breiner, Frugoli, Nave, Russom & Mayor Mulryan
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILINIEMBERS: None
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WITNESS my hand and the official seal
of the City of San Rafael this
2nth day of December ,
1983.
JEA LEONCIN4,it`yC�lerk�
r- I
ORDINANCE NO. 1472
AN URGENCY ORDINANCE AMENDING CHAPTER 3.18 OF THE
SAN RAFAEL MUNICIPAL CODE REGARDING THE CITY'S
UNIFORM SALES AND USE TAX AS ADMINISTERED BY THE
STATE BOARD OF EQUALIZATION
THE CITY COUNCIL OF THE CITY OF SAN RAFAEL DOES ORDAIN AS FOLLOWS:
SECTION 1. Section 3.18.120 of the San Rafael Municipal
Code is amended to read:
Section 3.18. 120. 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 per-
sonal 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 2. Section 3.18.130 of the San Rafael Municipal
Code is amended to read:
ORDINANCE NO. 1472
Section 3.18. 130. 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 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.
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ORDINANCE NO. 14721;
SECTION 3. Section 3.18.140 of the San Rafael Municipal
Code is amended to read:
Section 3.18.140. APPLICATION OF PROVISIONS RELATING TO
E XC LUS I ONS AND EXEMPTIONS.
(a) Section 3.18.120 shall be operative January 1, 1984.
(b) Section 3.18.130 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 4. This Ordinance is an Urgency Ordinance needed
for the preservation of the public peace, health and safety and
shall go into effect immediately. The facts constituting such
necessity are as follows: This Ordinance relates to taxes for the
usual and current expenses of the City. The City has enacted a
Uniform Sales and Use Tax Ordinance pursuant to State statute. Con-
sistent with the statute, the ordinance contains an exemption for
operators of waterborne vessels. Because of the Governor's
veto of a bill this past legislative session this exception will no
longer be contained in State law on and after January 1, 1984. The
State Board of Equalization interpreting the Uniform Sales and Use
Tax law has determined that local jurisdictions must conform their
sales and use tax ordinances to State law before January 1, 1984.
Failure to enact this ordinance could render the process for the
collection of all sales and use tax within the City of San Rafael
subject to legal challenge. Because there will be no regularly
scheduled meeting of the San Rafael City Council before January 1,
1984, this ordinance must be enacted at a special meeting convened
for that purpose.
LawtthAuh E. MUL'RYAN, Mayor
Attest:
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ANCI City erk
ORDINANCE NO. 1472
The foregoing Ordinance No. 1472 was introduced and
adopted and was immediately effective as an Urgency Ordinance of
the City of San Rafael at a special meeting of the City Council of
San Rafael, held on the nineteenth day of December, 1983, by the
following four-fifths (4/5) vote, to wit:
AYES: COUNCILMEMBERS:Breiner, Frugoli, Nave, Russom & Mayor Mulryan
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
Jf*ANNE M. LEON I, City Clerk
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