Ordinance 999
ORDINANCE NO. 999
AN ORDINANCE OF THE CITY OF GILROY AMENDING CHAPTER
22, ARTICLE II OF THE GILROY CITY CODE RELATING TO
SALES AND USE TAXES
THE CITY COUNCIL OF THE CITY OF GILROY DOES ORDAIN AS FOLLOWS:
SECTION I: Section 22.8(a)(I) of said Code is amended as follows:
(a) (1) For the privilege of selling tangible personal property
at retail a tax is hereby imposed upon all retailers in the city
at the rate of one per cent of the gross -receipts of the retailer from
the sale of all tangible personal property sold at retail in the city
on and after the operative date of this article.
SECTION II: Section 22.8(b)(3) of said Code is amended as
follows:
(3) If a seller's permit has been issued to a retailer under
Section 6067 of the said Revenue and Taxation Code, an additional
seller's permit shall not be required by reason of this section.
SECTION III: Section 22.8(b)(4.5) of said Code is adopted as
follows:
(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 pur-
poses.
(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 air-
craft as common carriers of persons or property under the
authority of the laws of this state, the United States, or
any foreign government.
SECTION IV: Section 22.9(a) of said Code is amended as follows:
(a) An excise tax is hereby imposed on the storage, use or
other consumption in the city of tangible personal property purchased
from any retailer on or after the operative date of this article, for
storage, use or other consumption in the city at the rate of one per
cent of the sales price of the property. The sales price shall include
delivery charges when such charges are subject to state sales or use
tax regardless of the place to which delivery is made.
-1-
ORDINANCE NO. 999
SECTION V: Section 22.9(b)(3.5) of said Code is adopted as
follows:
(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) 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 Sec-
tions 6366 and 6366.1 of the Revenue and Taxation Code, the
storage, use or other consumption of tangible personal pro-
perty 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 VI: Section 22.10-1 of said Code is adopted as follows:
Sec. 22.10-1 Application of provisions relating to
exclu.sions and exemptions.
(a) Sections 22.8(b)(4.5), and 22.9(b)(3.5) of this article
shall become operative on January 1st of the year following the year
in which the State Board of Equalization adopts an assessment ratio
for state-assessed property which is identical to the ratio which
is required for local assessments by Section 401 of the Revenue and
Taxation Code, at which time Sections 22.8(b)(4) and 22.9(b)(3) of
this article shall become inoperative.
(b) In the event that Sections 22.8(b)(4.5) and 22.9(b)(3.5)
of this article become operative and the State Board of Equalization
subsequently adopts an assessment ratio for state-assessed property
which is higher than the ratio which is required for local assess-
ments by Section 401 of the Revenue and Taxation Code, Sections 22.8
(b)(4) and 22.9(b)(3) of this article shall become operative on the
first day of the month following the month in which such higher ratio
is adopted, at which time Sections 22.8(b)(4.5) and 22.9(b)(3.5) of
this article shall become inoperative until the first day of the
month following the month in which the Board again adopts an assess-
ment ratio for state-assessed property which is identical to the
ratio required for local assessments by Section 401 of the Revenue
and Taxation Code, at which time Sections 22.8(b)(4.5) and 22.9(b)
(3.5) shall again become operative and Sections 22.8(b)(4) and 22.9
(b)(3) shall become inoperative.
- 2 -
ORDINANCE NO. 999
SECTION VII: All other ordinances and parts of ordinances
in conflict herewith are hereby repealed.
SECTION VIII: This ordinance shall take effect and be in full
force on January 1, 1974.
PASSED AND ADOPTED this 15th day of October, 1973, by the
following vote:
AYES: COUNCILMEMBERS: DeBELL, DUFFIN, HUGHAN, PATE,
SILVA, STOUT and GOODRICH
NOES: COUNCILMEMBERS : NONE
ABSENT: COUNCILMEMBERS: NONE
APPROVED:
7/~~
Mayor
-3-
ORDINANCE NO. 999
I, SUSANNE E. STEINMETZ, City Clerk of the City of Gilroy, do hereby
certify that the attached Ordinance No. 999 is an original ordinance,
duly adopted by the Council of the City of Gilroy at a regular meeting of
sa i d Counc i 1 hel d on the 15th day of October, 19.11., at whi ch
meeting a quorum was present.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the
23rd day of October ,1911-.
(S ea 1)