O 308 C.S.
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, 'Om:iINANcE NO. '308 c.s. ' ~0-/
. OF THE CITY COUNC I L OF THE: CITY OF ARROYO GRANDE
.' l\.N ORDINANCE/TO AMEND MUNICIPAL COPE SECTION .3,.3.213 'fHPOSiilG
I . A SALES AND USE TAX TO BE l>DMXNISTEllliD BY THE
STATE BOARD OF EQUALIZATION
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The City Counci~ of the City of .J2r:Loyo ,GI'ande, Californli'J - ~
does ordain as follows ~, . _ "I" "j'
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Section 1. Section '13 of Article.,2.of Chapter 3'?f Ti~l~:3 .(s ".r."~.~{..'
to read,: " . t
,.~
Section 1.3. EXCLUSIONS AND EXEMJ?CIONS., .' ,
'(?) The arnot;nt subject to" tax shall not include any'- ".
sale~ or use tax'lrnposed by the State of California'upon'a'
, . retailer or consum~r. . '
"." -' -. "'...
, ,(b) 'The stotager use, or other. 'consumptlon of
tangiblz personal property, 'tbe gr.-ass receipts fr.om the
. sale of 'Which have been subject to tax: under. a sales and." .
". ,....,-- ... .'-" . '" 'use.-t:ax- 'ard-inanC"e"-enacted::"'i.O:-<f~cor-dal1ce-"wi;t1i"'J?art:-1';'5 -,ff" -:-..
Division 2 .of. the~'ReVen?e a~d Ta>;atiDn' Code 'by any clt~r
and cDunty, county, o~ c~ty, in thlS state shall be exempt
from the tax due under this ordinance. , .
(c) There ace exempted frDm the computation of 'the
amount .of the sales tax the g1:,oS5 receipts fr.om ..the. sale. ,,';'.'
:'cf' "tangible personal. prcpex:ty' tp oper.ators of air:c,,(att 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 CDmmDn carriers of persons or prcperty
under the authcrity .of the laws of tbis state" the United .
States, .or any foreign gcvernment..
1 ' . .
(d) In additiDn to the exempticns provided in
Secti.ons 6366 and 6366.1 of the Revenue and Taxation Code
the storage, use, or Dthec consumptiDn .of tangib~e persDnal
px:operty purchased by operators of aircraft and used or."
consumed by such .operators directly and exclusively in the
use of such airceaft as common carriers .of persons or
property foe hiee or compensa~ion :1/1de~ a certificate of _
public convenience and necessJ. ty. l.ssued pursuant tc the _
1,'1-15 of this state, the United States, Dr eWY forei9n
~J'-,veJ:nmE:nt is exempted [rom the u~e' tay.. . _ ~
,", ("l";'-';' ') c:<-ction 13 of J\rt.icJe 2 of. Chapter 30f ,'fit!" :3 "5 ';;n"l~.~
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by ~;ect:j,()n 1 of this ordinance is amended to read: l
Dec:tion 1.3. I-:XCLUSIONS AND EXEt1P'l'IONS.
:: (a) 'fhe amount subject to, tax shall n~t in<;lucle any
~;;,1(:s or: use tay. imposed by the State of Ca11.forlna upon a
retailer Dr consumer.
(h) 'fhe D tori1ge, use, Dr othec c<;l1sumption of
l.i1Cl~Jible pec;onal property I tht~ 91:.055 reCe:Lptf; from the
/~.
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sale of 'which have been subject to tax under a sales and
. use tax ordinance enacted in accordance wi th Part 1. 5 of;
Division 2 of the Revenu,e al!d Ta:,ation Code by any oit:y
and county, county, or c~ty :tn thls state shall be exempt
from the tax due under this ordinance. '
(c) There are exempted from the .computation of the : - ~
amount of the sales ta~ the gross rece.ipts from the sale _
of tangible personal property to opecators of wateJ:borne - ;-
, vessels tp be used or consumed pJ:'incipally outside - the . -. -
l city in' which t~e sal, e is made and directly and exclusively
in the. carriage of persons or property in such vessels for
commercial purposes. ., .
. (d) The, storage. use. or other .consumption of _
tangible personal property purchased by operators of -
waterborne, vessels CI!1d use~ or c(Ji1,$ume~ by such operators -
directJ.yand exclusJ.veJ..y 1n the carr;!.age, of persons or
property of such' vessels. for . comme r.cial purposes is
exempted from the use tax.
_ ".... '" -{ej "'The:ce;'are exempted' from' the computatio~':o'f' t:he....-.-.......
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 :wnich
the sale is made and directly and. exclusively in the use.
of such aircraft as common carri~rs of: persons or property
under "' the authori ty of the laws .of this state, the -Vnl ted ..
State5I,()X: any f0reign governmenti; ..-. .. ,-, '~:
. ~.. .<--:-." -.'7": . ...
(f) In addition to the exemptions piovia~d in
Sections 6366' and 6366.1 of the R~venue_ and Taxation Code
the storage. use, or other consumption of tangible'personal. -
property purchased by operators of aircraft and used OJ~
consume-d by such Jope-rators directly an~ exclusively in the
use of such aircraft, as common carrJ..ers of' persons or
pr.operty for hire or compensa~ion ,under a certificate of
public convenience and neces.slty :Lssuea pursuant to ~he - .
laws of this state, the Um.ted States, or any f<?re:tgn - .
gover.nrnent: is exempted from the use tax. .
section 3. Section 1 shall be operative, January 1,1984~ -
, . .
c('ction 4. section 2 shall be operative on the opert'ltive ,.
1... .(7,;, '\~'J ~r'" of' the Legislature of the State of' California
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h. .h "P (1" section 7202 of the Revenue and 'l'axatlon Code or: o.
r W.lC ..H,I..J! co>. "720'" f tl '1-
\' h'! . v .1" ,~<' J'c><,pacts Sect.lon /, 0 Je Revenue anc
N "lrl (\.'LI<...:~d.:>> 01'\...1 .'-_c,~ _ .
~." -(' (1'" ..0 Provide an exel/lpt~on from CJ_ty sales and use -
TaxClt..](H! ~o._ \.- .
" . [ ~ O~~~'tor<' of \1aterborne vessels J.n the same, or.
tax"-s. .OJ. ~c-.J...t:.. OJ . # .
i ,: '-... ,', 11 the ~;~lme, langu<.Jge as, that ex~stJ,ng :1.1')
~lIbs!,dl.'t:i.I Y .. ] (') (B) of Section 7202 as those
suboJ,v.l.';J,ons (~)(7) ant 1
~ subdlvi~lons read on October 1, 1903. .
't' C Thle ordinance relates to taxes for the usual
~,eC ,lon 'J_ ,-,. .,. a' '11 t! r:f: t
t ~"'n<'e" of the C~ty an 511a. 'iI ((>. e: :cc .
i!rH] cur. ren. 8:>:1'-' '-" ",
immecJid t(:ly.
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'I Section 6. This Ordinance shall be in ful1 force ~nd effect thirty (30)
d~y~ ~fter ft~ passage, and within !ifteen (15) days af~er its passage it
sha 11 be pub 1, shed once~ together WI th the names of the Counci 1 t1embers voU ng
. thereon in a ne\-'Jspaper of general circulation \-Jithin the City.. .
On motion of Counci 1 Hember Vandeveer, seconded by Cound J Nernber Hogan .~
and on the following roll call vote, to wit: .
AYES: Councilmen Vandeveer, Gallagher, Hogan and Hayor Smith -
NOES: None
ABSENT: Cound 1 man Hi J 1 j s
the foregoing Ordinance t..;as passed and adopted this i/-tthdayof February 1'984. .
,-td.,{z,;UJ AM~ ".
MAYOR "
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ATTEST:
. ~~.:_~:-_"u!\)\\:." .=: .:::.:-:-. -~--,-::- _ ...
I, Virginia L. Culp, Deputy'City C~erk ~f the City of Arr?yo Grande, ,
Cou~ty of San Luis Obispo, State of C~llfornla, do hereby certify ~hat
the foregoing Ordinance No. 308 c.s. IS a true, ful! and cor~ect copr of
said Ordinance passed and adopted at a regular meeting of said Council on
the l~th day of February 1984.
vllTNESS my the Seal of the City of Arroyo Grande affixed
the 1984.
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