HomeMy WebLinkAbout652 Sales and Use Tax.,,
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ORDINANCE N0. 652
AN ORDINANCE TO AMEND VARIOUS SECTIONS OF CHAPTER 8,
DIVISION 1 OF THE UKIAH CITY CODE SETTING OUT THE
SALES AND USE TAX PROVISIONS OF THE CITY OF iJKIA.H
The City Council of the City of Ukiah does ordain as follows:
Section 1. Section 1714 of the Ukiah City Code is amended to read:
Section 1714 - Seller's permit:
If a seller's permit has been issued to a retailer under
Section 6067 of the said Revenue and Taxation Code, an additional
' seller's permit shall not be required by reason of this secton.
Section 2. Section 1716 is added to the Ukiah City Code to read:
Section 1716 - Measure of tax; exclusion from gross receipts:
There shall be excluded from the gross receipts by which
the tax is measured:
a) The amount of any sales or use tax imposed by 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 which the sale is made and directly
and exclusively in the carriage of persons or property in such vessels
for commercial purposes.
c) 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 exclu -
sively 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 3. Section 1724 is added to the Ukiah City Code to read:
Section 1724 - Exemptions from tax:
There shall be exempt from the tax due under this section:
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 accord-
ance with Part 1.5 of Divison 2 of the Revenue and Taxation Code
by any city and county, county, or city in this state.
c) 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.
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 ex-
clusively 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 4. Section 1725 is added to the Ukiah City Code to read:
Section 1725 - Application of provisions relating to
exclusions and exemptions
a) Sections 1716 and 1724 of this ordinance shall become
operative on January 1st of the year following the year in which the
State Board of Equalization adopts an assessment ratio for state-
assessed property which is identical to the ratio which is required
for local assessments by SEction 401 of the Revenue and Taxation
Code, at which time Sections 1715 and 1723 of this ordinance shall
become inoperative .
b) In the event that Sections 1716 and 1724 of this ordinance
become operative and the State Board of Equalization subsequently
adopts an assessment ratio for state-assessed property which is higher
than the ratio which is required for local assessments by Section 401
of the Revenue and Taxation Code Sections 1715 and 1723 of this ordi-
nance shall become operative on the first day of the month follow-
ing the month in which such higher ratio is adopted, at which time
Sections 1716 and 1724 of this ordinance shall become inoperative
until the first day of the month following the month in which the
Board again adopts an assessment ratio for state-assessed property
which is identical to the ratio required for local assessments
by Section 401 of the Revenue and Taxation Code, at which time Sections
1716 and 1724 shall again become operative and Sections 1715 and
1723 shall become inoperative.
Section 5. This ordinance shall be operative on January 1, 1974.
It shall be published as provided by law in the Ukiah Daily Journal.
PASSED AND ADOPTED this 17th day of October, 1973, by the
following roll call vote:
AYES: Councilmen Winkauf, Norgard, Buxton, Pearson, Mayor Simpson
NOES: None
ABSENT: None
s/Jack Simpson
Mayor
ATTEST:
s/Hattie M. Tillots
City Clerk
City Of Ukiah, Coiifemiu
Certified To Be A True Qnd Exad Copy
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