HomeMy WebLinkAboutOrd 939-1984ORDINANCE NO. 939-84
AN ORDINANCE AMENDING SECTIONS 4.16.100 AND
4.16.150 OF THE SOUTH SAN FRANCISCO MUNICIPAL
CODE AND SECTIONS 4(b)(4.5) AND 5(b)(3.5) OF
ORDINANCE NO. 457 AS ADDED BY ORDINANCE NO.
655 (SALES AND USE TAXES)
THE CITY COUNCIL OF THE CITY OF SOUTH SAN FRANCISCO DOES ORDAIN AS FOLLOWS:
SECTION 1. SECTION 4.16.100 OF THE MUNICIPAL CODE AND SECTION 4(b)(4.5) OF ORDINANCE NO. 457 AMENDED.
Section 4.16.100 of the South San Francisco Municipal Code and Section
4(b)(4.5) of Ordinance No. 457 as added by Section 2 of Ordinance No. 655 is hereby
amended to read as follows:
"4.16.100 Sales Tax- Additional Exclusions and Exemptions.
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 Calif-
ornia 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 2. SECTION 4.16.150 OF THE MUNICIPAL CODE AND SECTION 5(b)(3.5) OF ORDINANCE NO. 457 AMENDED.
Section 4.16.150 of the South San Francisco Municipal Code and Section 5(b)(3.5)
of Ordinance No. 457 as added by Section 3 of Ordinance No. 655 is hereby amended
to read as follows:
"4.16.150 Use Tax- Additional Exclusions and Exemptions
There shall be exempt from the tax due under Sections~' 4.~16.1~O0'~.through
4.16.130:
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 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 hi,re 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 3. SECTION 4.16.100 OF THE MUNICIPAL CODE AND SECTION 4(b)(4.5) OF ORDINANCE NO. 457 AMENDED FURTHER.
Section 4.16.100 of the South San Francisco Municipal Code and Section 4(b)(4.5)
of Ordinance No. 457 as amended by Section 1 of this Ordinance is hereby amended to
read as follows:
"4.16.100 Sales Tax - Additional Exclusions and Exemptions.
There shall be excluded from the gross receipts by which the tax is
me as ure d:
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 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.
C. 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 4. SECTION 4.16.150 OF THE MUNICIPAL CODE AND SECTION 5(b)(3.5) OF ORDINANCE NO. 457 AMENDED FURTHER.
Section 4.16.150 of the South San Francisco Municipal Code and Section 5(b)(3.5)
of Ordinance No. 457 as amended by Section 2 of this Ordinance is hereby amended
to read as follows:
"4.16.150 Use Tax- Additional Exclusions and Exemptions.
There shall be exempt from the tax due pursuant to Sections 4.16.110 through
4.16.130:
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 prop-
erty, 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, use or other consumption of tangible personal prop-
erty purchased by operators of waterborne vessels and used or
consumed by such operators directly and exclusively in the
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carriage of persons or property in such vessels for commercial
Purposes.
D. In addition to the exemption 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 to the laws of this State, the United States,
or any foreign government."
SECTION 5. OPERATIVE DATE OF SECTIONS 3 AND 4 OF THIS ORDINANCE.
Sections 3 and 4 of this Ordinance shall be operative on the operative date
of any act of the Legislature of the State of California which amends or 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.
SECTION 6. PUBLICATION AND EFFECTIVE DATE.
This Ordinance shall be published once in the Enterprise-Journal, a newspaper
of general circulation in the City of South San Francisco, as required by law, and
shall take effect immediately upon second reading and adoption as an Ordinance
which relates to taxes for the usual and current expenses of the City.
Introduced thisl4th day of December , 19 83 .
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Passed and adopted as an Ordinance of the City of South San Francisco at
a regular meeting of the City Council of the City
of South San Francisco this llthday of January , 19 84 , by the
following vote:
AYES: Councilmembers Mark N. Addiego, Emanuele N. Damonte, Richard A. Haffey,
Gus Nicolopulos; and Roberta Cerri Teglia
NOES: None
ABSENT: None
ATTEST: ~City Clerk~~
As Mayor of the City of South San Francisco, I do hereby approve the
foregoing Ordinance thisllth day of January , 19 84
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