HomeMy WebLinkAboutMC-326U
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ORDINANCE NO. MC-326
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ORDINANCE AMENDING SECTIONS 3.56.060 AND 3.56.090 OF THE SAN
BERNARDINO MUNICIPAL CODE IMPOSING A SALES AND USE TAX TO BE
ADMINISTERED EFFECTIVE UPON ADOPTION BY THE STATE BOARD OF
IEQUALIZATION, AND DECLARING THE URGENCY THEREOF.
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III' THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO
'ORDAIN AS FOLLOWS:
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iCode is amended to read:
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SECTION 1.
Section 3.56.060 of the San Bernardino Municipal
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! tax
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B. The gross receipts from the sale of tangible personal
"3.56.060 Sales Tax - Exemptions.
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There shall be excluded from the gross receipts by which the
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is measured:
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A. The amount of any sales or use tax imposed by the State
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California upon a retailer or consumer.
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]4 property to operators of aircraft to be used or consumed
15 principally outside the City in which the sale is made and
16 directly and exclusively in the use of such aircraft as common
17 carriers of persons or property under the authority of the laws of
18 this state, the United States, or any foreign government."
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SECTION 2. Section 3.56.090 of the San Bernardino Municipal
20 Code is amended to read:
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"3.56.090 Use tax - Exemptions.
22 There shall be exempt from the tax due under Sections
23 3.56.070 through 3.56.090:
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A. The amount of any sales or use tax imposed by the State
25 of California upon a retailer or consumer.
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B. The storage, use or other consumption of tangible
27 personal property, the gross receipts from the sale of which have
28 been subject to sales tax under a sales and use tax ordinance
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1 enacted in accordance with Part 1.5 of Division 2 of the Revenue
2 and Taxation Code by any city and county, county, or city in this
3 state.
4 C. In addition to the exemptions provided in Sections 6366
5 and 6366.1 of the Revenue and Taxation Code, the storage, use, or
6 other consumption of tangible personal property purchased by
7 operators of aircraft and used or consumed by such operators
8 directly and exclusively in the use of such aircraft as common
9 carriers of persons or property for hire or compensation under a
10 certificate of public convenience and necessity issued pursuant to
11 the laws of this state, the united States, or any foreign
12 government."
13 SECTION 3. Section 3.56.060 of the San Bernardino Municipal
14 Code as amended by Section 1 of this ordinance, is amended to
15 read:
16 "3.56.060 Sales Tax - Exemptions.
17 There shall be excluded from the gross receipts by which the
18 tax is measured:
19 A. The amount of any sales or use tax imposed by the State
20 of California upon a retailer or consumer.
21 B. The gross receipts from the sale of tangible personal
22 property to operators of waterborne vessels to be used or consumed
23 principally outside the City in which the sale is made and
24 directly and exclusively in the carriage of persons or property in
25 such vessels for commercial purposes.
26 C. The gross receipts from the sale of tangible personal
27 property to operators of aircraft to be used or consumed
28 principally outside the City in which the sale is made and
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directly and exclusively in the use of such aircraft as common
Icarriers of persons or property under the authority of the laws
,this state, the United States, or any foreign government."
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1Code as amended by Section 2 of this ordinance, is amended to
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SECTION 4.
Section 3.56.090 of the San Bernardino Municipal
read:
"3.56.090 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
lof California upon a retailer or consumer.
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B. The storage, use or other consumption of tangible
personal property, the gross receipts from the sale of which have
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I been subject to sales tax under a sales and use tax ordinance
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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, 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.
D. 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 t
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I the laws of this state, the United States, or any foreign
2 government."
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SECTION 5. Sections 1 and 2 of this ordinance shall be
4 operative January 1, 1984.
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SECTION 6. Sections 3 and 4 of this ordinance shall be
6 operative on the operative date of any act of the Legislature of
7 the State of California which amends or repeals and reenacts
8 Section 7202 of the Revenue and Taxation Code to provide an
9 exemption from City sales and use taxes for operators of
10 waterborne vessels in the same, or substantially the same,
11 language as that existing in subdivisions (i)(7) and (i)(8) of
12 Section 7202 of the Revenue and Taxation Code as those
13 subdivisions read on October 1, 1983.
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SECTION 7. This ordinance is declared to be an urgency
15 ordinance and shall be effective on the date of its adoption, with
16 the various sections thereof to be operative as specified in
17 Sections 5 and 6. The facts constituting urgency are that this is
18 a revenue measure without the adoption of which on or before
19 January 1, 1984, the City's local ordinance would not be
20 consistent with the provisions of state law, and the State Board
21 of Equalization would be unable to collect the tax levied
22 hereunder for and on behalf of the City after January 1, 1984.
23 I HEREBY CERTIFY that the foregoing ordinance was duly
24 adopted by the Mayor and Common Council of the City of San
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Bernardino at a
regular
meeting thereof, held on
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the 19th
day of December
, 1983, by the following vote,
27 to wit:
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~ . MC~326 .-
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AYES:
Council Members Castaneda, Reilly, Hernandez,
Marks, Quiel, Frazier, Strickler
NAYS:
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ABSENT:
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None
None
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/' City Clerk
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The foregoing ordinance is hereby approved
day
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lof December ,1983.
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iApproved as to form:
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City A torney
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