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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 -2- 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. -3- 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� -4-