HomeMy Public PortalAboutOrd. 0955.~
ORDINANCE NO. 955
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
LYNWOOD AMENDING SUBSECTION (e) OF SECTION 30-2.1 A~TD
ADDING SUBSECTION (g) OF SECTION 30-21 AND ADDING
SUBSECTION (e) OF SEC'I'ION 30-22 TO THE CODE OF THE
CITY OF LYNWOOD RELATING TO SALES AND USE TAX
THE CITY COUNCIL OF THE CITY OF LYNWOOD DOES ORDAIN
AS FOLLOWS:
SECTION l. Subsection (e) of Section 30-21 of the Code of the City of
Lynwood is hereby amended to read as follows:
(e) If a seller's permit has been issued to a retailer under Section 6067
of the said Revenue and Taxation Code, an additional seller's permit shall not
be required by reason of this section.
SECTION 2, Subsection (g) is hereby added to Section 30-21 of the Code
of the City of Lynwood to read as follows:
(g) There shall be excluded from the gross receipts by which the t~ is
m easured:
(1) The amount of any sales or use t.ax imposed by the State of
California upon a retailer or consumer.
(2) The gross receipts from the sale of tangible personal property to
operators of waterborne vessels to be used or consumed principally out-
side 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 receiptsfrom the sale oftangible 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 3. Subsection (e) is hereby added to Section 30-22 of the Code
of the City of Lynwood to read as follows:
(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 oftangible 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~~enue 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
ORDINANCE NO.
Page 2
of tangible personal property purchased by operators o£ 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 compensa-
tion under a certificate of public convenience and necessity issued pursuant
to the laws of this State, the United States, or any foreign government.
SECTION 4. Section 30-24. 1 is hereby added to the Lynwood City Code to
read as follows:
Section 30-24.1. APPLICATION OF PROVISIONS RELATING TO
EXCLUSIONS AND EXEMPTIONS.
(a) Subsection (g) Section 30-21 and Subsection (e) Section 30-22 of this
code shall become operative on January 1 of the year following the year in which
the State Board of Equalization adopts an assessment ratio for state-assessed
property which is identical to the ratio which is required for local assessments by
Section 401 of the Revenue and Taxation Code, at which time Subsection (f) Section
30-21 and Subsection (d) Section 30-22 of this code shall become inoperative.
(b) In the event that Subsection (g) Section 30-21 and Subsection (e) Section
30-22 of this code become operative and the State Board of Equalization subsequent-
ly adopts an assessment ratio for state-assessed property which is higher than the
ratio which is required for local assessments by Section 401 of the Revenue and
Taxation Code, Subsection (f) Section 30-21 and Subsection (e) Section 30-22 of this
code shall become operative on the first day of the month following the month in
which such higher ratio is adopted, at which time Subsection (g) Section 30-21 and
Subsection (e) Section 30-22 of this code shall become inoperative until the first day
of the month following the month in which the Board again adopts an assessment
ratio for state-assessed property which is identical to the ratio required for local
assessments by Section 401 of the Revenue and Taxation Code, at which time Sub-
section (g) Section 30-21 and Subsection (e) Section 30-22 shall again become
operative and Subsection (f) Section 30-21 and Subsection (e) Section 30-22 shall
become inoperative.
SECTION 5. This ordinance shall be operative on January l, 1974.
SECTION 6. The City Clerk is hereby ordered and directed to certify to
the passage of this ordinance, and to cause the same to be published once in the
Lynwood Press, a newspaper of general circulation printed and circulated in the
City of Lynwood.
First read at a regular meeting of the
18th day of September, 1973, and adopted and
meeting of said Council held on the 25th day
ing vote:
City Council of said City~~helt~ ori ~ie
ordered published at a~r egular
of September,1973, by the follow-
Ayes: Councilmen Bvork LIewer, Malchow, Morris, Rowe.
Noes: Councilmen None
Absent: Councilmen
(Seal)
~'TEST: ',
' ~ ~ G ~'
L'J~HINE L, S -I~E HERD
City Clerk, City of Lynwood
s~rn~r~: ot~~ cnL-ct~~o~r!~n )
. s~.
COiII1Ts OP 1,03 AIC~GP;LE;~ )
I, the ur.<ier, i„ned, ~'i*; ('ler;. ef' the C'~Ly o'
Lyn~n~ood, and ex-o;ficio c7_er;c of the Council_ of sa~_d city, o_o
he~r;by certif~: that i.he above i~ a truc ai~d correct copy of
Crdi.nance P~o. 955 ~~opi:ed b;~ Lhe Cii:y Couiicil~ o£ the CitV
oi' 1~yrilvood, and thai; same wa~ nassed on tl:c date arid bg the
vote Lhe.r~ei~: stat~d.
Dated this 26th_ day of _~~~~ mb _r ~ 19~_•
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, C:Lt~~ Clery, it~~df' Lynl~~