HomeMy Public PortalAboutOrd. 1217ORDINANCE N0. 1217
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF LYNWOOD TO AMEND LYNWOOD CODE, CHAPTER 30,
IMPOSING A SALES AND USE TAX TO BE ADMINISTER-
ED BY THE STATE BOARD OF E4UALIZATION.
follows:
The City Council of the City of Lynwood does ordain as
Section 1. Section 30-21 of the Lynwood_Code, Chapter
30, is amended by amending paragraph (G) thereof to read:
(G) There shall be excluded from the gross re-
ceipts by which the tax is measured:
(1) The amount of any sales or use tax
imposed by the State of California
upon a retailer or consumer;
(2) The gross receipts from the sale of
tangible personal property to oper-
ators of aircraft to be used or con-
sumed principally outside the city
in which the sale is made and direct-
ly 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 30-22 of the Lynwood Code, Chapter
30, is amended by amending paragraph (E) thereof to read:
(E) There shall be exempt from the tax due under this
Section:
(1) The amount of any sales or use tax im-
posed by the State of California upon a
retailer or consumer;
(2) The storage, use or other consumption o£
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 Re-
venue and Taxation Code by any city and
county, county, or city, in this state;
(3) In addition to the exemptions provided
in Sections 6366 and 6366.1 of the Re-
venue and Taxation Code, the storage, use,
or other consumption of tangible personal
property purchased by operators of air-
craft and used or consumed by such opera.
ators directly and exclusively in the use
of such aircraft as common carriers of
persons or property for hire or compen-
sation under a certificate of public con-
venience and necessity issued pursuant to
the laws of this state, the United States,
or any foreign government.
(Page 1 of 3)
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LYNWOOD TO AMEND
LYNWOOD CODE, CHAPTER,30, IMPOSING A SALES AND USE TAX TO BE AD-
MINISTERED BY THE STATE BOARD OF EQUALIZATION (Continued)
Section 3. Section 30-21, Paragraph (G) of Lynwood Code,
Chapter 30, as amended by Section 1 of this Ordinance, is amended
to read:
(G) There shall be excluded £rom the gross receipts
by which the tax is measured:
(1) The amount of any sales or use tax im-
posed by the State of California upon a
retailer or consumer;
(2) The gross receipts from the sale of tangible
personal property to operators of waterborn
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;
(3) The gross receipts from the sale of tangible
personal property to operators of aircraft
to be used or consumed principally outside
the city in wliich 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 30-22, Paragraph (E) of the Lynwood Code,
Chapter 30, as amended by Section 2 0£ this Ordinance, is amended
to read:
(E) There shall be exempt from the tax. due under this
Section:
(1) The amount of any sales or use tax imposed
by the State of California upon a retailer
or consumer;
(2) The storage, use or other consumption of
tangible personal property, the gross re-
ceipts from the sale of which has 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;
(3) 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;
(4) 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 pur-
suant to the laws of this state, the
United States, or any foreign government.
Section 5. Sections 1 and 2 of this Ordinance shall be
operative January 1, 1984.
(Page 2 of 3)
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LYNWOOD TO
AMEND LYNWOOD CODE, CHAPTER 30, IMPOSING A SALES AND USE TAX
TO BE ADMINISTERED BY THE STATE BOARD'OF EQUALIZATION -
(Continued);
Section 6. Sections 3 and 4 of this Ordinance shall
be operative on the operative date of any act of the Legis-
lature 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.
First read at a regular meeting of the City Council
of the City of Lynwood held on the 6th day of December ,
1983, and finally ordered published at a regular meeting of
said Council held on the 20th day of December ,
1983.
AYES: COUNCILMEN BYORK, HENNING, ROWE, THOMPSON, MORRIS
NOES: NONE
ABSENT: NONE
ATTEST:
WGc-GLiC1-lla---~ ~ ~~LZ~~.C~
ANDREA L. HOOPER, CITY LERK
.>
E. L. MOP.R S, MAYOR
CITY OF LYNWOOD
PPROVED AS TO CONTENT:
APPROVED AS TO FORM:
VID MC W N, CITY ATTORNEY
/.
~'ti+k~ ~~
(Page 3 of 3)
,,
STATE OF CALIFORNIA )
ss.
COUNTY OF LOS ANGELES )
I, the undersigned, City Clerk of the City of Lynwood, and
ex-officio clerk of the Council of said City, do hereby certify that the
above is a true and correct copy of Ordinance No. 1217 adopted by
the City Council of the City of Lynwood, and that the same was passed on
the date and by the vote therein stated.
Dated this 23rd day of December 19$3
(SEP,L)
City Clerk, City of Lynwoo