HomeMy WebLinkAboutOrdinance 1111 N.C.S. 10/01/1973Ai
' EER :mi 9- 11 -73'
O'RDINANCE NO. 1111 :N.C.SmF
INTROD.UCED'BY COUNCILMAN SE:CONDED CO
6 AN 0 DI AN,C'E .AMENDIN.G. CHAPTER- 4.16 g
THE, PETALUMA
MUNICIPAL CODE, THE LOCAL SALES AND USE TAX ORDI-
NANCE, "IN ORDER TO CONFORM 'TO STATE `LAW
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS:
Section 1. Chapter 4.16 of the Petaluma Municipal. Code, the local
sales and use tax...ordinance (:Ordinance 444 N m C. -S ,. 'as . amended) ',is hereby
amended by revising section-4.,16.080 and adding thereto sections
4,..16. 091
4.16.131
4.16 .1.4,1
Section
2 . Chapter 4.16 of the Petaluma .,Municipal Code. is hereby
amended by amending section 4.;'16.,080, to read as follows:
`If a seller's permit has, been, i's'sued to a re -ler under ,.Section
{
,6067 of the said Revenue and Taxation Code an additional: seller's'
;permit shall not be requ `r-:ed by. reason - of this 'Chapter.
Section 3 . Section•.4.,1b ^0'9 is added to Chapter 4..16, of the
i
Petaluma Municipal Code t o - read as 'follows, :,,
1 4..16. 09.1 - Ther,e shall be • excl-uded. from the grows. ,receipts by,
'which the tax rs me'asure`d°; !
(ij• The. amount of any sales. or use tax' imposed'b "y the State
of- Caliiforn`ia upon a. retailer or consumer,
The; gross receipts from the sale of. tangible personal.
,property -; to' operators of waterborne vessels to be used or .con- .
sumed principally outside the city in which the ale.is-made and
directly and exclusively in the .carr age of persons or property
;in such, vessels for commercial purposes -.
(iii) The gros's receipts from the sale of tangible personal
.property to operators of aircraft to.be used or consumed princi.-
pally outside: the in which .the sale -i5 made and directly arid
.excl,usively in .'the use of , such aircraft , as. common . carriers of , - per-
sons or property under the authority.of the laws of this state,
the,United Sta.tes',.or any foreign_ government.
Section 4 . Section 4..16..131 is added to Chapter 4.16.of t°he
Petaluma,,. Muni 'c1pa1 Code to read as followsi
4 ® 16.131 - There. shall be exempt from: the. tax due under this se,c.tion:
y The amount. .of any sales or use tax imposed by the State-of
California upon a retailer or' consumer,.
is
-The storage, use or other :consumption, of tangible personal
property, the gross receipts from the sale of which has'been;su-b - j
ct
to sales 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..
N.
(iii) 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.in such vessels for com-
mercial- purposes :
(iv) In addition to, the exemptions provided in�.Sections
6_3,6,`6 and 61366.1. of the Revenue" and Code-; the storage,
use or other consumption of tangible personal property 'purchased
,by opetat of a:ircraft and or consumed by .Su!c:h operators
directly and, 'exclusively in the use of such aircraft, as � common
e_ y
carriers rriers of, persons or prqgertji for hire or co
mpensat 'und' er
a cer-tificate of public: convenience and necessity -Isslued pursu
to the laws -of this ,state, the United States', or any foreign -
govetnment.
:S-ect i. on, 5. Section 4.'16..141 Is added to Chapter 4'. of the
P.0t Municipal Code, to read as follows•:
4.16.14,.l APPLICATION OF PROVISION RELATING TO EXCILU91MS AND
EXEMPTIONS.
(a) Secti 4+_16.'091 and 4, of this ordinance'sh'ail b.eQome
operative; on -January I of the year following the year in which the
State, 'Board of' Equalization adopt.
_5 an assessment ratio fOr t-tatp-
aszessed 'property which is identical to the ratio which is; required. for
local a.s by Section 4�0'1 of the Revenue and TaxatIon Code, at
.which time Section. 4.16 091 and 4.16. of this ordinance shall become
inoperative.
(b)' -,In the event that Sections 4-.l'6,i019l and 4,16.131 of thLs, or
di.na.nce become operative: and the, State Board of Equalization subsequently
adopts , an a:s ratio for statle7asisessed, property which is higher
than, the rat=io 'Which is :required for assessments by Section 40.1 of
the Revenue and 'Taxation, Code,, Sections 4.16. 09'0 , and 4,16. 13i0 , Of this;
ordinance, shall 'become operative on th'e.firist day of th month f,
-the month' in which such higher ratio is adopted, at which time-se
4-16-Q91 and 4.16.131 shall become inoperative until the. fi.tstjday,of
the month, f ollowing o1lowing the month in which - the Board again adqptp. an asse
ment ratio for sitata,",a:s;sessed property which is identical to the ratio
required. for local assessments bv .Section 401 of the. Revenue and Taxa--
.tion Code, a-t-,.whidh time Sedtion"s 4_i,16.0.;90 and 4.l,6.l10..shdl1 again
becom operative and Sections 4:1, and .4.16.131 shall- ;bec6me in-
operatiVe�5..
,Section 6. This ordinance shall become ;opekative January 1,
1974.:
Section 7'. The City Cler-- be, and she is hereby directed to
post/pkVbOckab,-,thiz Ordinance in, the, Petaluma Arqus the" official,
newspaper of the City.
ORDERED P'O'ST.ED/RIMX.XZHXX) this 17th. day of September 1973.
AYES Councilmen Brunner, Cavanagh,, Jr., Daly, Harberson
Perry, Jr.,, and Mayor Putnam.
NOES: None.
ABSENT: Councilman, Matt.ei—
ATTE'S T
e z
city clerk mayor
ADOPTED this day of 0 a 1973.
-3-
one, .
aI 'hereby certify that xhe with" ordinance was posted n�epr public place/ in the City of Petaluma to -wit InXf�b}Gt
Y - .:...on the_:, 18 th_day
f tli'e. Cit' 'Hall
T ; Se 7'3
...... 19 ----- .. „
}
Is.he reby certify" that'the whole number. of members' of ,the Council' of the City, of Petaluma his seven; and that 'the`
foregoing ordinance °wasipassed by'the Council at 'meeting 'Of 1St Say of - - ::- OCtOber ,
i9 the following vofe, to -wit:
AY°ES:, .COUNCILMAN ...::.Brunner COUNCILMAN Harberso2l _....
AYES: COUNCIL•_MAN Cavanagh, Jr COUNCILMAN.. - -- -•-. ..... at.t :....:..................
AYES-' COUNCILMAN D ................ .. ............................ CO.UNGIL2viAN P zry, Jr
MAYOR _•..... Putn_am
NOES:; None
.....:...........
ABSENT: ... ;.:::N :OS1C '
O ATTEST,: �-L c� ................
(SEAL). - � � `� ' CITt CT.EkK,
The fore om' Ordn
a nce Number 1111 __.E'. Charter Series; Navin been re ular] passed and iesented, to ine
____.....
this ..... j - S t day of OC toe r 1921 - s hereb a rved; b me this:
.. ... -- -- ; . _ y' P:P o
e Y „ . a.. :_ ._. day
of ...,, 19.....,.
October 73
-_ -- � - ... ......... ...... . ...... _. ., - : •- - - - - -- . . �.... -.. Effective ,date:_. JanuarY:...l. 1:9.7 4'
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