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Home My WebLink About823"',:(~ ..... -a SE ,.:,D~'rr"IE'-v:,ED.,_., .... , :~'-',;, T,IE STATt'' ROARD OF' ;'at','~T,r', ..... ;., 159 '.'~:e C:~'.' Council ,of the City of Ukiab does ordain as follows: ~;c. ction !. Yection !7!6 ,of th'e U':tiah '!unicipal Code is amended by amendi:,.~ ~a±d section to read: !'fection 17!6) There shall be excluded from the gross receipts by ~,;hich the tax is measured: /a) The amount of any sales or use tax imposed by the Ftate of California upon a retailer or consumer. ;b) The gross receipts from the sale of tangible personal property to operator~ of aircraft to be used or consumed .orincipai!v outside the city in which the sale is made and directiv 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 1724 of Ukiah 5funicipai Code is amended by amending said section to read: (Section 17~) There shall be exempt from the tax due under this article: fa) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (b) Yhe storage, use or other consumption of tan%ible personal ,property, the gross receipts from the '.¢ale of which has been subject to sales tax under a sales and use t-ax ordinance enacted in accordance with ?:rt !.~ of ,')ivision ~ ,of the Revenue and Ta×ation Code by any city and count,.-, county, or city in this state_. (c) In addition to the exemptions provided in .~ections %'366 and 6366.i of the Revenue and Taxation Code, the storage, use, or other consumption of tangible personal property ourchased bv cperators of aircraft and used or consumed by :~uch operators directly and exclusively in th..' · ,-'e of such 160 aircraft as ~ommon carriers of persons or ~ropertv for i~ire or comoensation under a certificate of oublic convenience and necessit7 issued pursuant to the laws of this state, the United States, or any foreign government. Section 3. Section 1716 of Ukiah Hu~icip,al Code as amended by Yect~on : of this ordinance, is amended to read: ~Section !716) ?here shall be excluded from the gross receipts by which the tax is measured: (a) The amount of any sales or use tax imposed bv the State of California upon a retailer or consumer. (b) 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 ~hich the sale is made and directly and exclusively in the carriage of persons or propert7 in such vessels for commercial purposes. (c) The %ross receipts from the sale of tangible personal oroperty to ooerators 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 'his state, the United States, ?r ~nv ~oraizn government. Section ~i. Section i724 of Ukiah Municipal Code as amended by Section 2 of the ordinance is nmended to read: [gection 172~) There shall be exempt from the tax due under this article: (a) The amount of 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 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. "c) '7he storage, use or other consumption of tangible personal property purchased bv operators of ~aterborne 161 / vessels and used or consumed bv such operators directly and exc'!usivelv in the carriage of persons or propert,,, in such vessels for commercial purposes. (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 exclusive!v in the use of such aircraft as common carriers of persons ~r propert'~ for hire or compensation under a certificate of public ~nvenience and necessity issued oursuant to the laws ~f 'his state, the United States, or any foreign government. Section 5. Sections ! ~d ,] o~ this ordinance ~haI1 '~e ~er~tive January !, 1984. Section 6. Sections 3 ~nd ·% of this ordinance shall be onerative :on the operative date of any act cf the ~ezisiature of the State of California ~hich ~mends or repeals and reenacts Section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes for o~erators of ~aterbcrne vessels in the same, or substantiallv the same, !anguaze 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 1983. Section 7. This ordinance shall be published in a newspaper of general circulation five days after its adoption under Section 8 cf this ordinance. Section 8. This ordinance shall become effective on January 1, 1984 uoon its adoption by a four-fifths vote of the City Council of the City of Ukiah as an urgency measure. The adoption of this ordinance as an urgency measure is necessary for the immediate preservation of the public peace, health or safety. The City Council of the City of Ukiah hereby declares that the following facts constitute the urgency: i. ~}n November 23, 1983, the City of Ukiah received notice from the California State Board of Equalization (SBOE) that a postponement of the Januar,~ 1, 1984 operative date of new Sections 7202 and 7203 of the Revenue and Taxation Code deleting the exemptions for operators of ~aterborne vessels was recently vetoed by the Governor. 162 2. .A.s a result of this ~zeto ever,.- city and '~.~'ant-.' i'a the '~tare is required to amend the provisions of its Bradley-Burns '~!inance to Jelete the axemotion for operators .~f ;~aterb6rne ~.'essels, ·Ffect-~= ~'~nuar~.~- ~ [984. '~ ~. In 'zetoin~ -he postponement, however, the ,Co~.'ernor indicated that he ~.zouid not veto a two (2) year postponement of the state statutes deietJng this exemmtion. 4. ~fficia!s of the SBOE have informed the City that if the amendments, effective January l, 1984, are not adopted orior to that date, together with reoealers to operate if a postponement is later oassed by the state, the SBOE may not collect sales and use tax on behalf of the City. 5. it is urgent, therefore, that these amendments be adopted at the City Council's last regular meeting in December, to be held December 7, i983, effective January 1, i984. PASSED AND ADOPTED this 7th day of December , 1983 bv the following roll call vote: AYES: NOES: Councilmembers Fei busch, Dickens, Hickey, Myers, and Kelley None ABSENT: None ABSTAI, . None iTTEST: "ity Clerk