ORD 044 ORDINANCE NO. 44
AN ORDINANCE TO AMEND ORDINANCE NO. 3 IMPOSING A
SALES AND USE TAX TO BE ADMINISTERED BY THE
STATE BOARD OF EQUALIZATION
The City Council of the City of LaQuinta, California
does ordain as follows:
Section 1. Section 12 of Ordinance No. 3 is amended
to read:
Section 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 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 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 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.
Section 2. Section 12 of Ordinance No. 3 as amended
by Section 1 of this ordinance is amended to read:
Section 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 consumer.
(b) The storage, use, or other consumption of
tangible personal property, the gross receipts from the
-2-
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 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.
Section 3. Section 1 shall be operative January 1, 1984.
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 provide 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 of the Revenue
and Taxation Code as those subdivisions read on October 1, 1983.
Section 5. This ordinance relates to taxes for the usual
and current expenses of the City and shall take effect
immediately.
Section 6. POSTING. The City Clerk shall within 15 days
after the passage of this ordinance, cause it to be posted in at
least the three public places designated by resolution of the City
Council; shall certify to the adoption and posting of this ordinance;
and shall cause this ordinance and its certification, together with
proof of posting, to be entered in the book of ordinances of this
City.
The foregoing ordinance was approved and adopted at a meeting
of the City Council held on December 20th , 1983, by the following
vote:
AYES: Council Members Allen, Cox, Henderson, Wolff and
Mayor Baier.
NOES: None.
ABSENT: None.
Mayor
_ ATTEST:
APPROVED AS TO FORM: APPROVED AS TO CONTENT:
- STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss
CITY OF LA QUINTA )
I, FRANK M. USHEr, City Clerk of the City of La Quinta, do
hereby certify the foregoing to be a full, true and correct
copy of Ordinance No. 44 which was adopted at a
regular meeting held on the 20th day of December
1983, not being less than five days following date of
introduction. I further certify that the foregoing
ordinance was posted in three (3) places within the City of
La Quinta.
City of La Quinta, california