HomeMy WebLinkAbout214 - Ordinances ORDINANCE NO. 214
AN ORDINANCE OF THE CITY OF RANCHO CUCAMONOA, CALIFORNIA,
AMENDING SECTION 3.20.120 OF THE RANCHO CUCAMONGA
MUNICIPAL CODE RELATIVE TO SALES AND USE TAX EXCLUSIONS
AND EXEMPTIONS TO TAKE EFFECT IMMEDIATELY.
The City Council of the City of Rancho Cucamonga, California, does ordain
as follows:
SECTION 1: Section 3.20.120 of the Rancho Cucamonga Muncipal Code is
hereby amended to read as follows:
"$.20.120. 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 ordinanae 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
consuption 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.
"E. On the operative date of any act of the legislature of the
State of California which amends Sction 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, the following provisions
shall be operative:
"1. 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.
Ordinance No. 214
Page 2
"2. The storage, use, or other consumption of tangibi
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.
SECTION 2: This Ordinance relates to taxes for the usual and current
expenses of the City and shall take effect immediately.
SECTION 3: The Mayor shall sign this ordinance and the City Clerk shall
attest to the same, and the City Clerk shall cause the same to be published
within fifteen (15) days after its passage, at least once in The Daily Report,
a newspaper of general circulation published in the City of Ontario,
California, and circulated in the City of Rancho Cucamonga, California.
PASSED, APPROVED, and ADOPTED this 21st day of December 1983.
AYe-: Dahl, Buquet, Schlosser, Frost, Mikels
NC ~ None
ABSENT: None
ATTEST: