Ord 1603 - AN URGENCY ORDINANCE TO AMEND ORDINANCE NO 1131 IMPOSING A SALES AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATIONORDINANCE NO. 1603
AN URGENCY ORDINANCE TO AMEND ORDINANCE NO. 1131
IMPOSING A SALES AND USE TAX TO BE ADMINISTERED
BY THE STATE BOARD OF EQUALIZATION
THE TOWN COUNCIL OF THE TOWN OF LOS GATOS DOES ORDAIN AS FOLLOWS:
SECTION 1.
Section 28 -7.12 of the Code of the Town of Los Gatos is amended to read:
Section 28 -7.12. 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
customer.
(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 Tax-
ation 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 per-
sonal 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 com-
mon 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 air-
craft 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.
SECTION 2.
Section 28 -7.13 of the Code of the Town of Los Gatos as amended by Section 'I
of this ordinance is amended to read:
Section 28 -7.13. 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
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of persons or property 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 exclu-
sively 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 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.
(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 com-
mon 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.
SECTION 3.
Section 1 of this ordinance shall be operative January 1, 1984.
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SECTION 4.
Section 2 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 pro-
vide 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 5.
This ordinance relates to taxes for the usual and current expenses of the Town
and shall take effect immediately upon adoption. Within 15 days after this ordinance
is adopted, the Town Clerk shall cause it to be published once in a newspaper of
general circulation published and circulated in the Town.
This ordinance was adopted as an urgency ordinance of the Town of Los Gatos at
a special meeting of the Town Council of the Town of Los Gatos on the 16th day of
December , 1983.
AYES: COUNCILMEMBEKS Joanne Benjamin, Terrence J. Daily,
Brent N. Ventura and Mayor Thomas J. Ferrito
NOES: COUNCILMEMBERS None
ABSTAIN: COUNCILMEMBERS No
ABSENT:
SIGNED:
ATTEST:
CLERK OF THE TOWN OF LOS G�
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