HomeMy WebLinkAboutORD 3495ORIGI~JAl
ORDINANCE NO. 3495
ORDINANCE OF THE COUNCIL OF THE CITY OF PALO Al~'l'O
?0 AMEND SECTION 2.32.130 OF CHAPTBR 2.32 OF THE
PALO ALTO MUNICIPP..L CODE IMPOSING A SALES ANO USE
·rAX TO B.E ADMINlS'rERED BY THE STATE SOARD OF
EQUALIZATION
The Council of the City of Palo Alto does ORDAIN as follows:
seCTION i. Secti<">n 2.32,130 of Chaptet~ 2.3·.2 of Title 2 of the
Palo Alto ~{u.nicipal Code is hereby amended to cead as f.ol.lows:
w2~32.i30 gxclusions
'l'he nmount subject to tall:
sales or use tax imposed by
upon a retailer or consumer.
and exeaptions. (a)
shall not include any
the State of California
(b) The storage, user or other consumption of
tangible personal property, the gross receipts from
the sale of which have been subject to tax under a
sal€;S and use tax or:d inance enact,~a in &.ccor.dance
with Pai:'t. 1.5 of Division 2 of the California
Revenue and 'I'axat ion 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 aircraft to be used or cons;.lmed pr,in
cip~lly 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) In addition to the exemptions provided in
Sections 6366 and 6366.1 of the California Revenue
and Taxation Code the storage r use, or other con
sumption of tangible personal property purchased by
operators of aircraft and used or consumed by suc;h
c:-oerators directly and exclusively in the use of
such aircraft as common carriers of persons or
property for hire or compensation under a certifi
cate of property for hir~ or compensation under a
certificate of public convenience and necessity
issued pursuant to the laws of this state,!' the
United States, or any for·eign government is ex
empted from the use tax.
SECTION 2. Section 2..32.130 of Chapter 2.32 of Title 2 of the
Palo Alto Munlc ipal Cod-e is hereb:t' amended to read as follows:
•2.32.130 Eaclwsiou and eseJ~Ptions. (a)
The amount subject to tax shall not include any
sales or use tax. impo~ed 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 ·lnd use tl'lx ordinance enacted in accordance
with Part l,S of Di\Ti~:;;ion 2 of tiH-~ California
R<?venue and Tax at ion Code by a.ny c.i ty and county,
county, o~ 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 con
sumed principally outside the city in which the
sale is made and directly <.~nd exclusively in the
carriage of persons or property in such vessels for
commercial purf--oses.
(d) The storage, use 1 or other consumption of
tangible personal property pur·chased by operators
of waterborne vessels and used or consumed by such
operators directly and exclusively in the car~iage
of persons or property of such vessels for com
mercial purposes is e:(empted 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 prin
cipally outside the city in which the sale is made
and directly and exc:ush~'ely 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~
(f} In addition to the exemptions provided in
Sections 6366 and 6366.1 of the California Reven~e
and Taxation Code the sto~age, use, or other con
sumption of tangible personal property purchased by
operators of aircraft and used or consumed by such
operators directly 1\nd exclusively in the use of
such aircraft as common carriers of persons or
property for hire or compensation under a certifi
cate of public convenience and necessity issued
pursuant to the la~s of this state, the United
States, or. any for.eign government is exempted from
the use tax~
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~ECTION 1-Section 1 shall be operative January 1, 1984.
SECTION 4. Section 2 shall become operative on the operative date
of any-act oT the Legislature of the State of California which amends
Section 7202 of thl~ Cal ifornie\ Revenue and Taxation Code or which
repeals and ret.:nacts Section 7.202 of the California Revenue and Taxa
t i.on Code to provide an exempt ion from city sales and use taxes for
operators of waterborne vessels in the Eia.me, or substantially the Sa.Jte,
language as that existing in subdivisions (i}(7} and (i)(8) of Section
7202 as those subdivisions read on Octobe~ 1, 1983.
SECTION 5. This ordinance relates to a tax levy for the usual and
curr~nt expenses of the City and shall be effective llpon adoption.
INTRODUCED AND PASSED: December--12, 1983
AY.8S: Bechtel, Cobb, Eyerly, Fletcher~ Klein, Levy, Renzel, Witherspoon
NOES~ None
ABSTENTIONS: None
Faz.zino
APPROVED; ?~r~ L/1_ ~A-,._~~
Mayot:.J---~--·
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