HomeMy WebLinkAbout1983-12-13; City Council; 1267; CMC 3.08.120-.140 amends - State Board of Equalization sales/use tax1
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ORDINANCE NO. 1267
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF CARLSBAD, CALIFORNIA AEZNDING
TITLE 3, CHAPTER 3.08 OF THE CARLSBAD
MUNICIPAL CODE BY THE AI'IENDIIENT OF SECTIONS
3.08.120, 3.08.130 AND 3.08.140 REVISING
THE EXCLUSIONS AND EXEMPTIONS FOR SALES
AND USE TAX TO BE ADMINISTERED BY THE
STATE BOARD OF EQUALIZATION.
The City Council of the City of Carlsbad, California does
3rdain as follows:
SECTION 1: Title 3, Chapter 3.08 of the Carlsbad Municipal
:ode is amended by the amendment of Sections 3.08.120, 3.08.130
2nd 3.08.140 to read as follows:
"3.08.120 Exclusions and exemptions.
(a)
3r use tax imposed by the State of California upon a retailer
3r consumer.
The amount subject to tax shall not include any sales
(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 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 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 storaqe, 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.
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"3.08.130 Exclusions and exemptions. (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 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.
(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 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 exclusively in the use of such aircraft as common carriers or persons or property under the authority of the laws
of this state, the United States, or any foreign government.
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.
and exemptions.
(f)
"3.08.140 Application of provisions relating to exclusions
(a) Section 3.08.120 shall be operative January 1, 1984.
(b) Section 3.08.130 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 Taxation Code or
which repeals and reenacts Section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use
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axes €or operators of waterborne vessels in the same, ubstantially the same, language as that existing in
i) (7) and (i) (8) of Section 7202 as those subdivisions read
In October 1, 1983.
SECTION 2:
or subdivisions
This ordinance relates to taxes for the usual
tnd current expenses of the City and shall take effect immediately.
INTRODUCED AND FIRST READ at a regular meeting of the
, 1983 :arlsbad City Council held on the 7th day of December -
ind thereafter,
ad jomed PASSED AND ADOPTED at a/regular meeting of said City Council
ield on the 13th day of December I 19 83 by the following
rote, to wit:
AYES :
NOES: None
ABSENT: None
Council Memkrs Casler, Lewis, Kulchh, Chick and Prescott
ATTEST :
U.PEA ALETHA L. RAUTENKRANZ, Citelerk
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