HomeMy WebLinkAboutOrdinance #1877 ORDINANCE NO. 1877
AN ORDINANCE OF THE CITY OF HUNTINGTON BEACH
AMENDING THE HUNTINGTON BEACH ORDINANCE CODE
BY AMENDING SECTIONS 1722. 3, 1722. 4 AND 1726;
AND ADDING SECTION 1729 PERTAINING TO SALES
AND USE TAX
The City Council of the City of Huntington Beach does
ordain as follows :
SECTION 1 . The Huntington Beach Ordinance Code is hereby
amended by amending Sections 1722. 3, 1722. 4 and 1726 to read
as follows :
1722. 3 . PERMIT NOT REQUIRED. If a seller' s permit has
been issued to a retailer under Section 6067 of the Revenue
and Taxation Code, an additional seller' s permit shall not be
required by reason of this section.
1722. 4 . EXCLUSIONS AND EXEMPTIONS. There shall be ex-
cluded 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 per-
sonal 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 per-
sonal property to operators of aircraft to be used or con-
sumed 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 .
1726 . EXCLUSIONS AND EXEMPTIONS . There shall be
exempt from the tax due under this section:
(a) The amount of any sales or use tax imposed by the
1.
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State of California upon a retailer or consumer.
(b) The storage, use or other consumption of 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) 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 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 pursuant to
the laws of this state, the United States, or any foreign
government .
SECTION 2 . The Huntington Beach Ordinance Code is amended
by adding thereto Section 1729 to read as follows :
1729 . APPLICATION OF PROVISIONS RELATING TO EXCLUSIONS
AND EXEMPTIONS .
(a) Section 1726 of this article shall become operative
on January lst 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 re-
quired for local assessment by Section 401 of the Revenue and
Taxation Code, at which time Section 1722 . 4 of this article
shall become inoperative.
(b ) In the event that Section 1726 of this article be-
comes operative and the state Board of Equalization subse-
quently adopts an assessment ratio for state-assessed prop-
erty which is higher than the ratio which is required for
local assessments by Section 401 of the Revenue and Taxation
Code, Section 1722. 4 of this article shall become operative
on the first day of the month next following the month in
which such higher ratio is adopted, at which time Section 1726
of this article shall be 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
2.
identical to the ratio required for local assessments by Sec-
tion 401 of the Revenue and Taxation Code, at which time Sec-
tion 1726 shall again become operative and Section 1722. 4
shall become inoperative .
SECTION 3. This ordinance shall be operative on January 1,
1974 .
SECTION 4 . This ordinance shall take effect thirty days
after its adoption. The City Clerk shall certify to the pas-
sage of this ordinance and cause same to be published within .
fifteen days after adoption in the Huntington Beach News, a
weekly newspaper of general circulation, printed and published
in Huntington Beach, California.
PASSED AND ADOPTED by the City Council of the City of
Huntington Beach at a regular meeting thereof held on the 15th
day of October, 1973 .
AA
Mayor
ATTEST: APPROVED AS TO FORM:
City Clerk Ci y Atto
3 .
CERTIFICATE OF FINAL
ACTION OF GOVERNING BODY
,October 16, 1973
STATE BOARD OF EQUALIZATION
P. 0. Box 1799
Sacramento, California 95809
I hereby certify:
That the City Council of the City of Huntington Beach adopted on
October 15, 1973, by an affirmative vote of a majority of the members
of said governing body, Ordinance No. 1877 amending sections of Article
172, "Sales and Use Tax" to conform with revisions contained in AB 309
and SB 90, and Chapter 1406, statutes 1972, a certified copy of said
requiring such amendment of the City's Bradley-Burns Ordinance.
City Clerk
City of Huntington Beach
Ord. No. 1877
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss:
CITY OF HUNTINGTON BEACH )
I, ALICIA M. WENTWORTH, the duly appointed, qualified City
Clerk of the City of Huntington Beach and ex-officio Clerk of the
City Council of the said City, do hereby certify that the whole number
of members of the City Council of the City of Huntington Beach is seven;
that the foregoing ordinance was read to said City Council at a regular
meeting thereof held on the lst day of October,
19 73 , and was again read to said City Council at a regular
meeting thereof held on the 15th day of October , 19 73 and
was passed and adopted by the affirmative vote of more than a majority of
all the members of said City Council.
AYES: Councilmen:
Shipley, Bartlett, Gibbs, Green, Coen, Duke, Matney
NOES: Councilmen:
None
ABSENT: Councilmen:
None
ox
City Clerk and.ex-offiein Clerk ,
of the City Council of the City
of Huntington Beach, California
1, Alicia M. Wentworth CITY CLERK of the City of
Huntington Beach and ex-officio Clerk of the City
Council, do hereby certify that this ordinance has
been pL:fished in the I-luntin&n Beach News on
In accordance with the City Charter of said City.
ALICIA M. WENTWORTH
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City Clerk
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Deputy City Clerk