ORD-51-83 IMPOSING A SALES TAX TO BE ADMINISTERED BY THE STATE BOARD IN ORDER TO MAINTAIN CONSISTANCYORDINANCE NO. 51-
83 AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF ORANGE AMENDING ORDINANCE
NO.42-73 CODIFIED AS SECTION 3.24.
120 OF THE ORANGE MUNICIPAL CODE
IMPOSING A SALES AND USE TAX TO
BE ADMINISTERED BY THE STATE BOARD OF
EQUALIZATION IN ORDER TO MAINTAIN CONSISTENCY
WITH RE-VISIONS IN
STATE LAW.NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF
ORANGE DOES ORDAIN
AS FOLLOWS:
SECTION I:Section 3.24.120 of the Orange Municipal Code
is hereby amended to read
as follows:3.24.120 Exclusions and Exemptions. A. The
amount subject to tax shall not include any sales or use tax imposed 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 and use tax ordinance
enacted in accordance with Part 1.5 of Division 2 of the
Revenue Taxation Code by any city and county, county or city in this State
shall be exempt from the tax due under
the 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 consumed principally outside the city in which the sale is made
and dir-ectly 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 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 gov-ernment is exempted from the
use tax.
SECTION II:Section 3.24.120 of the Orange Municipal Code as
amended by Section 1 of this ordinance is hereby amended to read
3.24.120 Exclusions and Exemptions. A. The amount subject
to tax shall not include any sales or use tax imposed 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 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 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
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.
D. 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 of such vessels for commercial
purposes is exempted 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
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.
F. 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 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 government is exempted from the use tax.
SECTION III:
Section 1 shall be operative January 1, 1984.
SECTION IV:
Section 2 shall be operative on the operative date of any act
of the Legislature of the State of California which amends Section
7202 of the Revenue and Taxation Code or which 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 as those subdivisions read on October 1, 1983.
ORD. 51-83 2 -
SECTION V:
This ordinance relates to taxes for the usual and current
expenses of the City and shall take effect immediately.
ADOPTED this 13th day of December, 1983.
Attest:
7J1MJ~ ~ ~p~
City Clerk f t Ci of Orange
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss
CITY OF ORANGE )
I, MARILYN J. JENSEN, City Clerk of the City of Orange,
California, do hereby certify that the foregoing Ordinance
No. 51-83 was regularly introduced, reading in full was
waived,was read by Title, was passed and adopted at a regular
meeting of the City Council of the City of Orange, California, held
on the 13th day of December 19, by the following
vote,to
wit:AYES: COUNCILMEN:SMITH, BARRERA, MAYOR BEAM, PEREZ,
BEYER
NONE
NONE NOES:
COUNCILMEN:ABSENT:
COUNCILMEN:WITNESS my hand and seal this 13th day of DECEt1B ER
1983.frA~
4V Mar~ yn J.
ense City Clerk of the City of
Orange 3 -ORD. 51-83