HomeMy WebLinkAboutOrdinance #2669 ORDINANCE NO. 2669
AN URGENCY ORDINANCE OF THE CITY OF HUNTINGTON
BEACH AMENDING THE HUNTINGTON BEACH MUNICIPAL
CODE BY REPEALING SECTION 3. 24. 300'. AND BY
AMENDING SECTIONS 3. 24. 230 AND 3. 24. 240 RELATING
TO SALES AND USE TAX EXCLUSIONS AND EXEMPTIONS
The City Council of the City of Huntington Beach does
ordain as follows :
SECTION 1. Section 3. 24. 300 of the Huntington Beach
Municipal Code is hereby repealed.
SECTION 2. The Huntington Beach Municipal Code is hereby
amended by amending sections 3. 24. 230 and 3 .24. 240 to read as
follows :
3. 24. 230 Exclusions and exemptions. (a) The amount sub-
ject 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 chapter.
(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 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.
(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 directly and exclusively in the use of such air-
craft as common carriers of persons or property for hire or com-
pensation under a certificate of public convenience and necessity
issued pursuant to the laws of this state, the United States , or
RCS :ahb
12/8/83 1.
any foreign government is exempted from the use tax.
3. 24. 240 Exclusions and exemptions. (a) The amount sub-
ject 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 chapter.
(c) There are exempted from the computation of the amount
of the sales tax 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 prop-
erty in such vessels for commercial purposes.
(d) The storage , use, or other consumption of tangible per-
sonal 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 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.
(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.
This section shall be effective 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
2.
the same, language as that existing in subdivisions (1 ) (7) and
(1) (8) of section 7202 as those subdivisions read on October 1,
1983.
SECTION 3. The City Council declares this ordinance to be
an urgency measure, effective January 1, 1984, for the following
reasons :
(a) It is necessary that the police, fire and other public
safety services of the city be maintained at not less than cur-
rent levels .
(b) The total funds available to the city in 1984 and en-
suing years are inadequate to provide necessary services to the
residents of this city without the imposition of additional taxes.
(c ) The California legislature has deleted the exemption
for operators of waterborne vessels from the Bradley-Burns Act,
and such exemption will no longer apply after January 1, 1984.
SECTION 4. The City Clerk shall certify to the passage of
this ordinance and cause same to be published within fifteen days
of its adoption.
PASSED AND ADOPTED by the City Council of the City of
Huntington Beach at a regular meeting thereof held on the 19th
day of December, 1983,
ayo
ATTEST: APPROVED AS TO FORM:
Catty Clerk City Attorney R'
REVIEWED AND APPRO D: INITIATED AND APPROVED:
City Administrator Chief of Administrative
Services
3.
Emergency Ord. No. 2669
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF HUNTINGTON BEACH )
I, ALICIA M. WENTWORTH, the duly elected,. qualified and acting
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 foregoing
ordinance was read to the City Council of the City of Huntington Beach
at a regular meeting thereof held on the 19th day of DecgiMber
19 83 , and was passed and adopted by at least four-fifths (4/5)
affirmative votes of said City Council.
AYES: Councilmen:
Pattinson, MacAllister, Thomas3 Kelly, Finley Bailey. Mandic
NOES Councilmen:
None
ABSENT Councilmen:
None
City Clerk and ex-officio Clerk
of the City Council of the City
of Huntington Beach, California
i, Alicia M. Wentworth CITY CLERK of the City of
Huntj,g!.;,n Beach and ex•officio Clerk of the City
Counc,, flo he.eby certify that a synopsis of this
ord;nant,e '.as been pi:!;lished in the Huntington
Beach
a2 9 t�3
In actor a ce i ilte (, Ch. of s...d city.
AUCIA M. WENTWORTH
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City Clerk
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Deputy City C*k