Loading...
HomeMy WebLinkAbout83-31 - Amending Certain Sections in Chapter 3.04 of the Newport Beach Municipal Code Regarding Administration of Sales and Use Taxes by the State Board of EqualizationORDINANCE NO. 83 -31 AN URGENCY ORDINANCE OF THE CITY OF NEWPORT BEACH AMENDING CERTAIN SECTIONS IN CHAPTER 3.04 OF THE NEWPORT BEACH MUNICIPAL CODE REGARDING ADMINISTRATION OF SALES AND USE TAXES BY THE STATE BOARD OF EQUALIZATION The City Council of the City of Newport Beach finds and declares that adoption of amendments to Chapter 3.04 of the Newport Beach Municipal Code are immediately necessary as an emergency measure for the preservation of the public peace, health, safety and welfare in that the proposed revisions are necessary to bring the ordinances of the City of Newport Beach into compliance with Section 7202 of the California Revenue and Taxation Code, which becomes operative on January 1, 1984. SECTION 1. Section 3.04.110 shall be amended to read as follows: 3.04.110 Exclusions and Exemptions - Measure of Tax. (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 tang- ible 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. Tax. 3.04.120 Exclusions and Exemptions - Amount Subject to (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 tang- ible 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 tang- ible 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. 3.04.130. Application of Provisions Relating to Exclu- sions and Exemptions. (a) Section 3.04.110 of this chapter shall be operative January 1, 1984. (b) Section 3.04.120 of this chapter 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 Taxa- tion 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 2. This Ordinance shall be published once in the official newspaper of the City, and the same shall be effec- tive immediately. 3 This Ordinance was introduced at a regular meeting of • the City Council of the City of Newport Beach held on the day of Dec 12 , 1984, and was adopted on the 12th day of Dec. , 1984, by the following vote, to wit: AYES, COUNCILMEMBERS Hart, Maurer, Heather, Strauss, Plummer, Agee, Cox NOES, COUNCILMEMBERS None ABSENT COUNCILMEMBERS None A WEST: i j CTfy Clerk • 4 'Ae�� 2— 1/ Mayor