HomeMy WebLinkAbout285'fir d
ORDINANCE NO. 285
AN ORDINANCE OF THE CITY OF THE TOWN OF LOS ALTOS HILLS
AMENDING CHAPTER 6 ENTITLED "SALES AND USE TAX" OF TITLE
3 OF THE LOS ALTOS HILLS MUNICIPAL CODE
The City Council of the City of the Town of Los Altos Hills DOES
ORDAIN as follows:
SECTION 1. AMENDMENT OF CODE. Paragraph 4 of Subsection (b) of
Section 3-6.04 of Chapter 6 entitled "Sales and Use Tax" of Title 3
of the Los Altos Hills Municipal Code hereby is amended to read as
follows:
SECTION 3-6.04. SALES TAX.
(4) There shall be excluded from the gross receipts by which
the tax is measured:
(i) The amount of any sales or use tax imposed by the
State of California upon a retailer or consumer.
(ii) The gross receipts from the sale of tangible per-
sonal 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 per-
sons or property under the authority of the laws
of this state, the United States, or any foreign
government.
SECTION 2. AMENDMENT OF CODE. Paragraph 3 of Subsection (b) of
Section 3-6.05 0£ Chapter 6 entitled "Sales and Use Tax" of Title 3
of the Los Altos Hills Municipal Code hereby is amended to read as
follows:
SECTION 3-6.05.
(3) There shall be exempt from the tax due under this section:
(i) The amount of any sales or use tax imposed by the
State of California upon a retailer or consumer. �
-1-
(ii) The storage,. use or other consumption of 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 Revenue and Taxation Code by
any city and county, county, or city in this state.
(iii) In addition to the exemptions provided in Sections 6366
and 6366.1 of the Revenue and Taxation Code, the stor-
age, 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 per-
sons or property for hire or compensation under a cer-
tificate of public convenience and necessity issued
pursuant to the laws of this state, the United States,
or any foreign government.
SECTION 3. AMENDTIENT OF CODE. Paragraph 5 of Subsection (b) of Section
3-6.04 of Chapter 6 entitled "Sales and Use Tax" of Title 3 of the Los
Altos Hills Municipal Code hereby is amended to read as follows:
SECTION 3-6.04. SALES TAX.
(5) There shall be excluded from the gross receipts by which
the tax is measured:
(i) The amount of any sales or use tax imposed by the
State of California upon a retailer or consumer.
(ii) 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.
(iii) 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 air-
craft as common carriers of person or property under
the authority of the laws of this state, the United
States, or any foreign government.
2-
�► J
SECTION 4. AMENDMENT OF CODE. Paragraph 4 0£ Subsection (b) of
Section 3-6.05 of Chapter 6 entitled "Sales and Use Tax" of Title
3 of the Los Altos Hills Municipal Code hereby is amended to read
as follows:
SECTION 3-6.05. EXEMPTIONS.
(4) There shall be exempt from the tax due under this section:
(i) The amount of any sales or use tax imposed by the
State of California upon a retailer or consumer.
(ii) The storage, use or other consumption of 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 Revenue and Taxation Code by
any city and county, county, or city in this state.
(iii) The storage, use or other consumption of tangible per-
sonal property purchased by operators of waterborne
vessels and used or consumed by such operators direct-
ly and exclusive in the carriage of persons or pro-
perty in such vessels for commercial purposes.
(iv) 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 certifi-
cate of public convenience and necessity issued pur-
suant to the laws of this state, the United States, or
any foreign government.
SECTION 5. OPERATIVE DATE; SECTIONS 1 AND 2. Sections 1 and 2 of this
Ordinance shall be operative .January 01, 1984.
SECTION 6. OPERATIVE DATE; SECTIONS 3 AND 4. Sections 3 and 4 of this
Ordinance shall be operative on the operative date of any act of the
3-
rr+
Legislature 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 water-
borne 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.
SECTION 7.
This Ordinance shall be in full force and effect commencing
thirty (30) days from and after the date of its final passage, and
shall be posted within the City of the Town of Los Altos Hills in
three (3) public places.
INTRODUCED at a regular meeting of the City Council held this
21st day of Decenber , 1983, and thereafter PASSED AND ENACTED
at a regular meeting of the City Council held this 16th day of
January , 1984 , by the following roll call vote:
AYES: Councilmembers: Allison, Hillestad, Perkins, Proft and van Tamelen
NOES: Councilmembers: None
ABSENT: Councilmembers: None
ATTEST•
CITY CLERK
BY .
P4AYOR
-4-