Ordinance 1983-21ORDINANCE NO. 83-21
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF GILROY AMENDING CITY CODE CHAPTER 22 PERTAINING
TO SALES AND USE TAX
The City Council of the City of Gilroy does ordain
as follows:
Section 1. City Code Section 22.8, subparagraph
(4.5) is amended to read:
(4.5) There shall be excluded from the gross
receipts by which the tax is measured:
(i) The amount of any sales or use tax
imposed by the State of California upon a
retailer or consumer.
(ii) 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.
Section 2. City Code Section 22.9, subparagraph (3~5)
is amended to read:
(3.5) There shall be exempt from the tax due under
this section:
(i) The amount of any sales or use tax imposed
by the State of California upon a retailer or consumer.
(ii) The storage, use or other consumption of
tangible personal property, the gross receipts from
the sale of which has been subject 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.
(iii) 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
ORDINANCE NO. 83-21
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.
Section 3. City Code Section 22°8, subparagraph (4.5)
as amended by Section 1 of this ordinance, is amended to read:
(4.5) There shall be excluded from the gross
receipts by which the tax is measured:
(i) The amount of any sales or use tax
imposed by the State of California upon a retailer
or consumer.
(ii) 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.
(iii) 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.
Section 4. City Code Section 22.9~ subparagraph (3.5)
as amended by Section 2 of this ordinance is amended to read:
(3.5) There shall be exempt from the tax due under
this section:
(i) The amount of any sales or use tax imposed
by the State of California upon a retailer or consumer.
(ii) The storage, use or other consumption of
tangible personal property, the gross receipts from
the sale of which has been subject 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.
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ORDINANCE NO. 83-21
(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 commercial purposes.
(iv) 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.
Section 5. Sections 1 and 2 of this ordinance shall
be operative January 1, 1984.
Section 6. Sections 3 and 4 of this ordinance shall
be operative on the operative date of any act of the Legislature
of the State of California which amends or 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.
This is an Emergency Ordinance which shall take effect
immediately upon its passage and approval. The facts and circum-
stances giving rise to the emergency are as follows:
Adoption of this Ordinance to take effect
January 1, 1984, is necessary to comply with
state sales and use tax law. Under normal
adoption procedures,'this Ordinance would not
be effective until January 19, 1984.
ORDINANCE NO. 83-21
This Ordinance was introduced as an emergency
measure and passed and adopted to become effective immediately
and ordered published by title and summary in accordance
with provisions of the City Charter at a regular session of
the City Council held on the 5th day of December, 1983, by
th~ following vote:
AYES:
NOES:
ABSENT:
COUNCILMEMBERS:
ALBERT, GAGE, KLOECKER,
MUSSALLEM, P',~TE, VALDEZ AND
HUGHAN
COUNCILMEMBERS: NONE
COUNCILMEMBERS: NONE
ATTEST:
· ' City Cler~
ORDINANCE NO. 83-21
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I, SUSANNE E. STEIh~IETZ, City Clerk of the City of
GilroY, do hereby certify that the attached Ordinance No. 83-21
is an original ordinance, duly adopted by the Council of the City
of Gilroy at a regular meeting of said Council held on the 5th
day of
present.
December , 19 83 , at which meeting a quorum was
affixed the Official Seal of the City of Gilroy, this
of December , 19 83
/Czty Clerk of the City of Gilroy ~) ~
IN' WITNESS WHEREOF, I have hereunto set my hand and
9th day
(Seal)