Ordinance - 1615ORDINANCE NO. 1615
AN ORDINANCE TO AMEND ARTICLE II, SECTION 21-24 AND
SECTION.21-26 OF THE WEST COVINA MUNICIPAL CODE
IMPOSING A SALES AND USE TAX TO BE ADMINISTERED BY
THE STATE BOARD OF EQUALIZATION. (-urgency measure)
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The City Council of the City of West Covina, California, does ordain
as follows:
SECTION 1. Section 21-24 of the West Covina Municipal Code is
amended to read:
There shall be excluded from the gross receipts by which the tax
ids measured:
(a) The amount of any sales or use tax imposed by the State of
California upon a retailer or consumer.
(b) 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 2. Section 21-26 of the West Covina Municipal Code is
amended to read:
There shall be exempt from the tax due under this section:
• (a) The amount of any sales or use tax imposed by the State of
California upon a retailer or consumer.
(b) The storage, use of 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 wi-'L.h Part.1.5 of Division 2 of the
Revenue and Taxation Code by any city and county, county,
or city in this state.
(c) 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 pur-
suant to the laws of this state, the United States, or any
foreign government.
SECTION 3. Section 21-24 of the West Covina Municipal Code, -as
amended by Section 1 of this Ordinance, is amended to read:
There shall be excluded from the gross receipts by which the tax
is measured:
• (a) The amount of any sales or use tax imposed by the State of
California upon a retailer or consumer.
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(b) The gross receipts from the sale of tangible personal property
to operators of waterborne vessels to be used or consumed prin-
cipally 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.
(c) 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 4. Section 21-26 of the blest Covina Municipal Code, as
amended by Section of this Ordinance, is amended to read:
There shall be exempt from the tax due under this section:
(a) The amount of 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 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.
(c) The storage, use of 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.
(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 pur-
suant to the laws of this state, the United States, or any
foreign government.
SECTION 5. Sections 1 and 2 of this Ordinance shall be operative
January 1, 1984.
SECTION 6. Sections 3 and 4 of this Ordinance shall be operative
on the operative date of any act of the 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
waterborne 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, 198.3.
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SECTION 7. This Ordinance is hereby declared to be an urgency
measure and shall take effect immediately upon its adoption. This Ordinance
relates to collection of taxes for the usual conduct of City business. The
City Council finds and determines that an emergency exists and that it is
• necessary for public peace, health and safety that the Ordinance be adopted
immediately, in order that tax provisions become operative on January 1, 1984,
when legislative enactments of the State relating to the collection of taxes
take effect. If the Ordinance is not in effect by January 1, 1984, the City
could lose needed revenue. This Ordinance is adopted by a four -fifths vote
of the City Council.
SECTION 8. The City Clerk shall certify to the adoption of this
Ordinance and cause the same to be published in the manner required by law.
The City Clerk is also directed to forward 4 certified copies of
this Ordinance to the State Board of Equalization.
APPROVED and ADOPTED this 12th day of December , 1983.
Mayor
ATTEST:
.c dyt�l
City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES) ss.
I, HELENE M. MOONEY, City Clerk of the City of West Covina, do here-
by certify that the foregoing Ordinance was introduced at the regular meeting
of December 12, 1983, and was duly passed and adopted at the regular meeting
of December 12, 1983 , by the following vote of Council, to wit:
AYES: COUNCILMEMBERS: Tice,
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
APPROVED AS TO FORM:
City tto ney
Tennant, Shearer, Bacon, Chappell
City Clerk
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C E R T I F I C A T I O N
State of California. )
County of Los Angeles ) ss.
City of West Covina. )
I, JANET BERRY, Deputy City Clerk of the City of
West Covina, Sta.te of California., do hereby certify
that a true and'accura.te copy of Ordinance No._Uot
s
wa.s published, pursuant to law, in the West Covina.
Tribune, a. newspaper of general circulation published
and circulated in the City of West Covina..
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Janet Berry, Deputy City Clerk
City of West Covina, California