HomeMy WebLinkAboutOrd 1983-2055 2055
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF CHULA VISTA AMENDING
SECTIONS 3.36. 100, 3.36. 140 AND 3.36. 150 OF CHAPTER
3.36 OF THE CHULA VISTA MUNICIPAL CODE RELATING TO
SALES AND USE TAX FOR WATERBORNE VESSELS
The City Council of the City of Chula Vista does hereby
resolve as follows:
SECTION I: That subsection B of Section 3.36.100 of
Chapter 3.36 of the Chula Vista Municipal Code which reads as
follows, is hereby deleted:
B- 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.
Section 3.36.100 will now read as follows:
Sec. 3.36.100 Sales Tax--Exclusions.
There shall be excluded from the gross receipts by
Which the tax is measured:
A. The amount of any sales or use tax imposed by the
state of California upon a retailer or consumer;
B. 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 II: That subsection D of Section 3.36.140 of
Chapter 3.36 of the Chula Vista Municipal Code which reads as
follows, is hereby deleted:
D. The use or consumption of property purchased by
operators of common carriers and waterborne vessels
to be used or consumed in the operation of such
common carriers or waterborne vessels principally
outside the city.
-1-
Section 3.36.140 will now read as follows:
Sec. 3.36.140 Use Tax - Exemptions-
There shall be exempt from the tax due under this
section:
A. The amount of any sales or use tax imposed by the
state upon a retailer or consumer;
B. 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;
C. The storage or use of tangible personal property in
the transportation or transmission of persons,
property or communications, or in the generation,
transmission or distribution of electricity or in the
manufacture, transmission or distribution of gas in
intrastate, interstate or foreign commerce by public
utilities which are regulated by the public utilities
commission of this state.
SECTION III: That subsection C of Section 3.36.150 of
Chapter 3.36 of the Chula Vista Municipal Code which reads as
follows is hereby deleted:
C. 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.
Section 3.36.150 will now read as follows:
Sec. 3.36.150 Use Tax - Exemptions
There shall be exempt from the tax due under this
section:
A. The amount of 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 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;
C. In addition to the exemptions provided in Section
6366 and 6366.1 of the Revenue and Taxation Code, the
storage, use, or other consumption of tangible per-
sonal property purchased by operators of aircraft and
used or consumed by such operators directly and exclu-
sively 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 IV: The above deleted sections shall be reen-
acted at such time as the legislature of the State of California
reenacts Section 7202 of the Revenue and Taxation Code to provide
an exemption from sales and use tax for operators of waterborne
vessels in the same or substantially the same language as that
existing in Revenue and Taxation Code Section 7207 (i)(7) and
(i)(8) as those read on October 1, 1983.
SECTION V: This ordinance is hereby declared to be an
urgency measure because the State Franchise Tax Board needs to
have all local ordinances, adopted pursuant to the Bradley-Burns
Act, be made uniform by Decumber 15, 1983. If they are not, it
could result in our losing sales and use taxes until such time as
the ordinance became effective.
This ordinance shall become effective upon its first
reading and adoption if passed by at least four (4) affirmative
votes of the City Council.
Presented and Approved as to form by
/~Thomas J~/~6~, City Attorney
APPROVED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF
CHULA VISTA, CALIFORNIA, AT FIRST READING THIS 6th DAY OF December
19 _t~---3 , by the following vote, to--wit:
AYES: Councilmen Malcolm, Cox, Moore, McCandliss, Scott
NAYES: Councilmen None
None
ABSTAI N: Councilmen
None
ABSENT: Councilmen
Ma~the City of Chula Vista
City Clerk
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO ) s s.
CITY OF CHULA VISTA )
I, JENNIE M. FULASZ, CMC, CITY CLERK of the City of Chulo Vista, California,
DO HEREBY CERTIFY that the above and foregoing is o full, true and correct copy of
0RDTNANCE N0. 2055
,and that the some has not been amended or repealed.
DATED
(seal) City Clerk
CC-660
~qANIMOUS CONSENT FO~
IT ISHEEBY ~QUESTEDbytheundersignedthatthefollowing
item, with the unanimous consent of the City Council of the City of
Chula Vista, be considered and acted upon by the Council pursuant
to the provisions of Sec.2.04.090 of the Chula Vista City Code.
Ordinance - ~ending Sections 3.36.100, 3.36.140 and 3.36.150
of the Municipal Code relating to Sales and Use Tax for Waterborne
Vessels - FIRST READING AND ADOPTION
Unanimous Consent of the City Council, as indicated by the ~llowing
s~es: ~"~$i ~ ~~
CA-301