Ordinance - 1229ORDINANCE NO. 1229
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
WEST COVINA AMENDING SECTION 6107 AND TO ADD
SECTIONS 61o8.1, 6112.1 AND 6112.2 TO THE WEST
COVINA MUNICIPAL CODE RELATING TO THE UNIFORM
• LOCAL SALES AND USE TAX.
The City Council of the City of West Covina does ordain
as follows:
SECTION 1. Section 6107 of the West Covina Municipal
Code is amended to read:
116107. Seller's Permit.
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 Eermit shall not be required by
reason of this chapter.'
SECTION 2. Section 6108.1 is added to the West Covina
Municipal Code to read:
116108.1. Gross Receipts Exclusions.
There shall be excluded from the gross receipts by
which 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 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.
(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 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. Section 6112.1 is added to said Code to read:
"6112.1. Exemptions.
There shall be exempt from the tax due under this chapter:
(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 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 ang
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
3 6 and 6366.1 of the Revenue and
storage, use, or other consumption
property purchased by operators of
consumed by such operators directly
the use of such aircraft as common
or property for hire or compensa.tio
of public convenience and necessity
the laws of this state, the United
government."
provided in Sections
Taxation Code, the
of tangible personal
aircraft and used or
and exclusively in
carriers of persons
n under a certificate
issued pursuant to
States, or any foreign
SECTION 4. Section 6112.2 is added to said Code to read:
"6112.2. Application of Provisions Relating to
Exclusions and exemptions.
(a) Sections 6108.1 and 6112.1 of this chapter shall
become operative on January lst 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 Sections 6108,and 6112 of this
chapter shall become inoperative.;-
(b) In the event that Sections 6108.1 and 6112.1 of
this chapter become operative and the State Board of
Equalization subsequently adopts an assessment ratio for
state -assessed property which is higher that the ratio
which is required for local assessments by Section 401
of the Revenue and Taxation Code, Sections 6108 and
6112 of this chapter shall become operative on the first
day of the month following the month in which such higher
ratio is adopted, at which time Sections 6108.1 and
6112.1 of this chapter 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 Sections 6108.1 and 6112.1
shall again become operative and Sections 6108 and 6112
shall become inoperative."
SECTION 5. This ordinance shall be operative on
January 1, 1974.
SECTION 6. The City Clerk shall certify to the passage
of this ordinance and shall cause the same to be published as re-
quired by law.
Passed and approved this 9th
6
Attes
City Clerk
day of October , 1973.
a.
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STATE OF CALIFORNIA
COUNTY OF LOS ANGELES SS.
CITY OF WEST COVINA
I, LELA W. PRESTON, City Clerk of the City of West Covina.,
do hereby certify that the foregoing Ordinance No. 1229 was regularly
introduced and placed upon its first reading at a regular meeting of
the City Council on the 24th day of September , 1973. That, there-
after, said ordinance wat duly adopted and passed at a. regular
meeting of the City Council on the 9th day.of October , 1973,
by the following vote, to wit:
AYES: Councilmen: Young, Nichols, Shearer, Chappell, Lloyd.
NOES: Councilmen: None
ABSENT: Councilmen: None
APPROVED AS TO FORM:
Ci�y Rttorney
6
L40 I I �0 M�MEMW 4 ON
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