HomeMy Public PortalAboutOrdinance 5891
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ORDINANCE NO. 589
AN URGENCY ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
BEAUMONT, CALIFORNIA, AMENDING SECTIONS 3.24.040 AND
3.24.050 OF THE BEAUMONT MUNICIPAL CODE DELETING THE
EXEMPTIONS FROM SALES AND USE TAX FOR OPERATORS OF
WATERBORNE VESSELS
THE CITY COUNCIL OF THE CITY OF BEAUMONT DOES ORDAIN AS FOLLOWS:
SECTION 1: Section 3.24.040(B)(4) is amended to read as
follows:
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
upon a retailer or consumer;
(b) The gross receipts from the sale of tangible personal pro-
perty of 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 the State,
the United States, or any foreign government.
SECTION 2: Section 3.24.050(B)(3) is amended to read as
follows:
There shall be exempt from the tax due under this section:
(a) The amount of any sales or use tax imposed by the State
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 sub-
ject 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, the United States, or any foreign govern-
ment.
SECTION 3: Section 3.24.040(B)(4) is amended to read as
follows:
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
upon a retailer or a consumer;
(b) The gross receipts from the sale of tangible personal pro-
perty to operators of waterborne vessels to be used or consumed
partially 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;
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City of Beaumont
Ordinance No. 589
(c) The gross receipts from the sale of tangible personal pro-
perty of operators of aircraft to be used or consumed principally
outside the City in which the sale is made and directly and ex-
clusively in the use of such aircraft as common carriers of persons
or property under the authority of the laws of the State, the
United States, or any foreign government.
SECTION 4: Section 3.24.050(B)(3) is amended to read as
follows:
There shall be exempt from the tax due under this section:
(a) The amount of any sales or use tax imposed by the State
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 sub-
ject 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 per-
sonal 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 to
the laws of this State, the United States, or any foreign govern-
ment.
SECTION 5: Sections 1 and 2 of this ordinance shall be effec-
tive immediately upon final passage, as this is an ordinance
relating to taxes for the usual and current expenses of the City.
SECTION 6: Sections 3 and 4 of this ordinance shall be opera-
tive on the operative date of any act of the Legislature of the
State of California which amends or repeals and reenacts Sections
7202 and 7203 of the Revenue and Taxation Code to provide an
exemption from City sales and use tax 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 and Subdivision (e) of Section 7203 of
the Revenue and Taxation Code as those subdivisions read on
October 1, 1983.
SECTION 7: This ordinance is passed, accepted and enacted,
pursuant to Section 36934 of the California Government Code as an
Urgency measure pursuant to the police power of the City of
Beaumont.
law.
This Ordinance shall take effect as provided by
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City of Beaumont
Ordinance No. 589
INTRODUCED AND PASSED UPON FIRST READING this 30th day of
January, 1984, upon the following roll call vote:
AYES: Councilmen Lowry, May, Russo, Mitchell and Mayor
Thompson.
NOES: None.
ABSTAIN: None.
ABSENT: None.
AT EST:
MAYOR OF THE CITY OF BEAUMONT
Y CLERK (DEPUTY)
PROVE AS TO FORM:
CITY ATTORNE
CERTIFICATION
I, Julia White, Deputy City Clerk of the City of Beaumont DO HEREBY
CERTIFY that the foregoing Urgency Ordinance was introduced at an
adjourned meeting of the City Council of said City held on the 30th
day of January, 1984, and was duly adopted upon first reading on
the date herein set forth.
DEP d Y CITY CLERK, CITY OF BEAUMONT
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f
APPROVES AS TO FORM:
of the City shall continue shall constitute a separate offense.
SECTION 10 (Municipal Code Section 1.01.100)
CONSTITUTIONALITY.
If any section, subsection, sentence, clause or phrase of
this code is for any reason held to be invalid or unconstitutional,
such decision shall not affect the validity of the remaining
portions of this code. The Council hereby declares that it would
have passed this code, and each section, subsection, sentence,
clause and phrase thereof, irrespective of the fact that any one or
more sections, subsections, sentences, clauses or phrases had been
declared invalid or unconstitutional, and if for any reason this
code should be declared invalid or unconstitutional, then the
original ordinance or ordinances shall be in full force and effect.
1984.
AT
MOVED, PASSED and ADOPTED this 9th
Q
Y CLERK
day of January
MA
R OF THE CITY OF BEAUMONT
CERTIFICATION
9
I, Julia White, Deputy City Clerk of the City of Beauuont DO HEREBY
CERTIFY that the foregoing Ordinance was introduced at a regular
meeting of the City Council of said City held on the 27th_ day of
December , 1983, and was duly adopted upon second reading on the
9t _ day of Januar ; 1984, upon the following roll call vote
AYES: Councilmen Lowry, May, Russo, Mitchell and Mayor Thompson.
NOES: None.
ABSTAIN: None.
ABSENT: None.
Y CLERK, CITY O BEAU. NT
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