O1292
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CA:RMM:jw Santa Monica, California
City Council Meeting 12-13-83
ORDINANCE NUMBER 1292(CCS)
(City Council Series)
AN ORDINANCE OF THE CITY COUNCIL
OF THE CITY OF SANTA MONICA
AMENDING SECTIONS 6500.261, 6500.262, AND
6500.263 OF THE SANTA MONICA MUNICIPAL
CODE RELATING TO EXCLUSIONS AND
EXEMPTIONS FROM THE SALES AND USE TAX
ADMINISTERED BY THE STATE BOARD OF
EQUALIZATION
THE CITY COUNCIL OF THE CITY OF SANTA MONICA DOES ORDAIN AS
FOLLOWS:
SECTION 1.
Sections 6500.261, 6500.262, and 6500.263 of
the Santa Monica Muncipal Code are amended to read as follows:
Section
6500.261.
Exclusion
and
Exemptions.
(a) The amount subject to tax shall
not include 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
have been subJect to 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,
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or city, in this state shall be exempt from
the tax due under this ordinance.
(c) There are exempted from the
computation of the 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 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.
(d)
provided
In addition to
in Sections 6366
the exemptions
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 is exempted from the use tax.
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Section
6500.262.
Exclusions
and
Exemptions.
(a) The amount subject to tax shall
not include 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
have been subJect to 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 shall be exempt from
the tax due under this ordinance.
(c) There are exempted from the
computation of the amount of the sales tax
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.
(d) The storage, use, or other
consumption of tangible personal property
purchased by operators of waterborne vessels
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and used or consumed by such operators
directly and exclusively in the carriage of
persons or property of such vessels for
commercial purposes is exempted from the use
tax.
(e) There are exempted from the
computation of the 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 outide 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
laws of this
any foreign
under the
state, the
authority of the
United States, or
government.
(f)
provided
In addition to
in Sections 6366
the exemptions
and 6366.1 of the
Revenue
and Taxat10n Code
the storage, use,
or other consumption of tang~ble 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
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state, the United States, or any foreign
government is exempted from the use tax.
Section 6500.263. Application of
provisions Relatin9 to Exclusions and
Exemptions. Section 6500.262 shall be
operative on the operative date of any act of
the Legislature of the State of California
which amends Section 7202 of the Revenue and
Taxation Code or which 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 sudivisions
(i)(7) and (i)(8) of Section 7202 as those
subdivisions read on October 1, 1983. In the
event
Section
operative,
Section
6500.262
6500.261
shall
shall
become
become
inoperative.
SECTION 2. Any provision of the Santa Monica Municipal
Code or appendices thereto inconsistent with the provisions of
this ordinance, to the extent of such inconsistencies and no
further, are hereby repealed or modified to that extent necessary
to affect the provlsions of this ordinance.
SECTION 3. If any section, subsection, sentence, clause,
or phrase of this ordinance is for any reason held to be invalid
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or unconstitutional by a decision of any court of any competent
Jurisdiction, such decision shall not affect the validity of the
remaining portions of the ordinance. The City Council hereby
declares that it would have passed this ordinance and each and
every
section~ subsection, sentence~ clause or phrase not
declared invalid or unconstitutional without regard to whether
any portion of the ordinance would be subsequently declared
invalid or unconstitutional.
SECTION 4. The Mayor shall sign and the City Clerk shall
attest to the passage of this ordlnance. The C1ty Clerk shall
cause the same to be published once in the official newspaper
within 15 days after 1ts adoption. This ordinance shall become
effective on the date of its adoption pursuant to Section 6l9(c)
of the Santa Monica City Charter.
APPROVED AS TO FORM:
Robert M. Myers
City Attorney
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ADOPTED AND APPROVED THIS
13th
DAY
OF December
, 1983.
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MAYOR
I HEREBY CERTIFY THAT THE FOREGOING ORDINANCE,
NO. 1292
(CCS). WAS DULY AND REGULARLY INTRODUCED AT A
MEETING OF THE CITY COUNCIL ON THE 13th DAY OF December
1983; THAT THE SAID ORDINANCE WAS THEREAFTER DULY ADOPTED
AT A MEETING OF THE CITY COUNCIL ON THE 13th DAY OF December
1983 BY THE FOllOWING COUNCIL VOTE:
AYES:
COUNCILMEMBERS: Conn, Eostein, Jennings, Press,
Reed, Zane and playor Edl'iards
NOES:
COUNCIlMEMBERS: None
ABSENT:
COUNCILMEMBERS: None
ABSTAIN:
COUNCILMEMBERS: None
ATTEST:
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CITY _CLERK
PROOF OF PUBL'ATION
(2015.S C.C.P')
STATe OF CALIFORNIA,
County of Los Angeles.
I am a citizen of the United States and a
resident of the County aforesaid; I am over
the age of eighteen years, and not a party to
or Interested in the above-entitled matter I
am the princIpal clerk of the prrnter of the
EVDtIlG Qu1:JOOK
. II. II ............ ..........." ............ ...........................
Daily except. SudaJ
........... ......... .... ........ ..... .................... II. ...
a newspaper of general circulation, prlnted
and published ..................................
. Suta MOllica
In the CIty of ..................................
County of Los Angeles, and which
newspaper has been adjudged a newspaper
of general circulation by the Superior Court
of the County at Los Angeles, State of
Jan.:.>Ii 31
Callforma, under the date of......... ;-'9 ....'
}14319
Case Number................, that the noti ce,
of which the annexed IS a prrnted copy (set
In type not smaller than non pared), has
been published in each regular and entire
Issue of said newspaper and not In any
supplement thereof on the following dates,
to- W lit 21
9C.
............. ............... ............................................. ....
83
all rn the year 19......
I certify (or declare) under penalty of
per I ury that the foregOing IS true and
correct.
Dated at B..ta KOD1ca
,.... .......................................
Ca::a::;/~.~~' ,~...
. . . . . . .. . . . . .. . .. '7's ig~.at~.~~ . . . . . . .. ...........
Free copies of thIS blank form may be secured from
CALIFORNIA NEWSPAPER SERVICE
BUREAU. INC.
Legal AdvertiSing Clearing House
POBox 3 1
Los Angeles, CA 90053 Telephone 625-2541
Please request GENERAL Proof of PUblication
wilen ordering tillS form
"'--- -- - _~~~...or--.-_ - ."'rl ,
. ~At4
ThIS space IS for t.ounty Clerk's Filing Stamp
Proof of Publication of
...,... ....................................................
ORDINANCE NUMBEa ~ (~
(City Coa8etI Seriel)
AN ORDINANCE OF 'l'IIE CITY COUNE:IL
OF THE CITY OF SANTA MONICA
AMENDING SECTIONS _.%11. "lUll" AND
651U63 OF THE SANTA MONICA MUNICIPAL
CODE RELATING TO EXCLUSIONS AND
EXEMPTIONS FftOM ... w.D
AND USE TAX ADMINISTERED BY'TIIE
STATE BOARD OF EQU.Y.IZA.....
THE CITY COUNCIL OF THE CITY OF SAN-
TA MONICA DOES ORDAIN AS FOLLOWS
SECTION 1 SectJons 6500 261. 6liOO 262, and
6500 263 of the Santa Maruca MUDlClpal Code are
amended to read as follows
Section 6500 261 Exc.......... ED.........
(a) The amount subject to tax shall not mc1ude
; any sales or use tax IMposed by the State of
; Cal1fonua upon a retailer or COIIIUD1e1"
; (b) The storage, use or other consumption of
: tangible personal property, the gross receipts
1 from the sale of WhIch have been subjeCt to tax
j under a sales and use tax ord1nau.ce enacted in
I accordance With Part 1 5 of Dlvl.sioo 2 of the
I Revenue and Taxation Code by any city and
f county, county, or City. 10 thts state sball be
I exempt from the tax due under this ordmance
: (c) There are exempted tram the computation
I of the amount of the sales 'tax the gross recelpts
from the sale of tangible personal property to
operators of aircraft to be used or consumed
prmcipally outside the CIty 10 wh1cb the sale 1S
made and dlfectly and exclUSiVely 10 the US(! of
such aircraft as common earners of persons or
property under the authonty of the laws of thiS
state, the DOlled States. or any foreign govern-
ment
(d) In additIon to the esemptwDl provided 10
Sectmns 6366 and 6366 1 of the Revenue and Taxa-
tion Code the storage, use, or other consumptlon
of tangIble personal property purchased by
operators of aircraft and used or consumed by
such operators directly and exclulWely m the use
of such aircraft as common earnersoi persons or
property for hlre or compensa.b.on UDder a
certIflcate of pubhc convelUence and necesslty
lSSUed pursuant to the laws of tItis state, the
Untted States, or any forellll govemmeat IS ex-
empted from the use tax
SectIon 6500 262 Exc11l.... aDd Exelll(ldDal
(a) The amount subject to tax shaD not mclude
any sales or use tax unposed by the Stete of
CalifornIa upon a retaller ClI' cotIlIUIIMlI'
(b) The storage, use or other CGII8UJI!pt1OD of
tangible personal property, the gross receapts
from the sale of wblCh have been subJeCt to tax
under a sales and use tax ordmallce enacted 10
accordance With Part 1 5 of DiVlSlOfl 2 of the
Revenue and Taxation Code by any city and
countv. county, or Clty m tllul state shaD be
~xempt from the tax_ due under tlus ordmaDce
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