HomeMy WebLinkAboutORD NO 2885EMERGENCY ORDINANCE NO. 2885
AN EMERGENCY ORDINANCE AMENDING SECTIONS
3.36.040 B. 4. AND 3.36.050 B. 3. OF THE
BAKERSFIELD MUNICIPAL CODE RELATIVE TO EXEMP-
TIONS TO SALES AND USE TAXES.
WHEREAS, in order that regulations of the City of
Bakersfield concerning sales and use taxes be consistent with
state law, a condition of the State Board of Equalization's
obligation to collect such taxes for the City, it is necessary to
amend Sections 3.36.040 B. 4. and 3.36.050 B. 3. to eliminate
exemptions for waterborne vessels, effective January 1, 1984, in
order that the City not risk the loss of sales and use tax revenues;
and
WHEREAS, adoption of this ordinance as an emergency
ordinance is necessary, for the reason set forth above, for
immediate preservation of public property and providing revenue
for the daily operation of City departments.
NOW, THEREFORE, BE IT ORDAINED by the Council of the
City of Bakersfield as follows:
SECTION 1.
Section 3.36.040 B. 4.
Code is hereby amended to read
3.36.040 Sale Tax Imposed
law - Exemptions.
B. 4. There shall
of the Bakersfield Municipal
as follows:
- Place of Sale - Adoption of State
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 2.
Section 3.36.050 B.
Code is hereby amended to read
3.36.050 Use Tax Imposed
3. of the Bakersfield Municipal
as follows:
- Adoption of State law - Exemptions.
B. 3. 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
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,
foreign government.
SECTION
Section 3.36.040 B. 4. of
the United States, or any
3.
the Bakersfield Municipal
Code, as amended by Section 1 of this ordinance, is hereby amended
to read as follows:
3.36.040 Sales Tax Imposed - Place of
law - Exemptions.
B. 4. There shall be excluded from the
by which the tax is measured:
a. The amount of any sales or use tax
the State of California upon a retailer or consumer.
Sale - Adoption of State
gross receipts
imposed by
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 3.36.050 B. 3. of the Bakersfield Municipal
Code, as amended by Section 2 of this ordinance, is hereby amended
to read as follows:
3.36.050 Use tax imposed - Adoption of State law - Exemptions.
B. 3. 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,
tangible persona] property, the
which has been subject to sales
ordinance enacted in accordance
use or other consumption of
gross receipts from the sale of
tax under a sales and use tax
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.
e
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 to the laws of
foreign government.
this state, the United States, or any
SECTION 5.
This Emergency Ordinance is necessary for the immediate
preservation of public property and providing revenue for the
daily operation of City departments and shall become effective
immediately upon its passage. Sections 1 and 2 of this ordinance
shall be operative January 1, 1984. 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.
.......... o0o ..........
I HEREBY CERTIFY
was passed and adopted by the Council of
at a regular meeting thereof held on the
19 8~ by the following vote:
that the foregoing Emergency Ordinance
the City of Bakersfield
?th day of December ,
ASSISTANT CITY CLERK and Ex Officio
Clerk of the Council of the City of
Bakersfield
APPROVE?. this ?th davy of~ December
'~ MAYOR~J the C~ty of Bakersfiel
, 1983
APPROVED as to form:
A~TTTEY~C~
CI ity of Bakersfield
AJS/bl 5.
12/2/83
Aff av t of osfing (Ordinances
STATE OF CALIFORNIA, }
C~unty of Kern ss.
PHILIP KELMAR, being duly sworn, deposes and says:
That he is the duly appeinted, acting and qualified City Clerk of the City of Bakersfield; and
December 8 83
that on .........................................................: ........................................................................19 ............he posted on the Bulletin Board
at the City Hall, a full, true and correct copy of an ordinance passed by the Council of said City
at a meeting thereof duly held on ........~9.~.~.b..~.~.....7~ ....................................................., 19....~.3.., which ordinance
was numbere&___2.8.~5 ......................New Series, and entitled:
AN EMERGENCY ORDINANCE AMENDING SECTIONS
3.36.040 B. 4. AND 3.36.050 B. 3. OF THE
BAKERSFIELD ~UNICIPAL CODE RELATIVE TO EXE~-
TIONS TO SALES AND USE TAXES.
nt City Clerk
Subscribed and sworn to before me this