Ordinance Number 593ORDINANCE NO. 593 442
AMENDMENT TO TITLE 3 - SALES AND USE TAXES
AN ORDINANCE OF THE CITY OF SAN JUAN CAPISTRANO,
CALIFORNIA, AMENDING TITLE 3, CHAPTER 3, OF THE
MUNICIPAL CODE TO ADD SECTION 3-3.417 PROVIDING FOR A
CREDIT AGAINST THE PAYMENT OF TAXES IN THE AMOUNT OF
SALES OR USE TAXES DUE TO THE REDEVELOPMENT AGENCY
OF THE CITY
THE CITY COUNCIL OF THE CITY OF SAN JUAN CAPISTRANO, CALIFORNIA, DOES
HEREBY ORDAIN AS FOLLOWS:
WHEREAS, the City Council of the City of San Juan Capistrano duly passed
and adopted on the 8th day of October, 1973, Ordinance No. 241 entitled "An Ordinance
Imposing a Sales and Use Tax to be Administered by the State Board of Equalization and
Providing Penalties for Violations"; and,
WHEREAS, pursuant to said Title 3 of the Municipal Code, the City Council
approved the execution of a certain Agreement entitled "Agreement for State
Administration of Local Sales and Use Taxes"; and,
WHEREAS, the Agreement provides for the collection and distribution of sales
and use taxes to the City under Title 3 of the Municipal Code by the State Board of
Equalization; and,
WHEREAS, the City has operated under said Title 3 of the Municipal Code and
said Agreement since January 1, 1974, to the present time; and,
WHEREAS, in 1981 the State Legislature enacted Section 7202.6 of the
Revenue and Taxation Code of the State of California which provides a means by which a
Redevelopment Agency may impose a Sales and Use Tax within a project area provided
that the City Council of the City within which the Redevelopment Project Area is
located, enacts a code amendment to provide for a credit against sales and uses taxes
payable to said City, in an amount due to the Redevelopment Agency under its
Ordinance; and,
WHEREAS, the City of San Juan Capistrano has duly activated its
Redevelopment Agency pursuant to provisions of Seciton 33000, et seq, of the Health and
Safety Code of California; and,
WHEREAS, said Redevelopment Agency may wish to utilize the provisions of
said Section 7202.6; and,
WHEREAS, it is in the public interest and convenience that Title 3 of the
Municipal Code be amended to provide for such credit.
NOV. THEREFORE, the City Council of the City of San Juan Capistrano,
California, does ordain as follows:
SECTION 1.
That the recitals set forth hereinabove are true and correct in all respects.
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443
SECTION 2.
Section 3-3.417 entitled "Credit Against Taxes Due and Payable to
Redevelopment Agency" is hereby added to Article 4, "Sales and Use Taxes," of Title 3
"Finance," of the Municipal Code, to read as follows:
"Section 3-3.417. CREDIT AGAINST TAXES DUE AND PAYABLE TO
REDEVELOPMENT AGENCY.
In the event that the Redevelopment Agency of the City adopts an ordinance
pursuant to the provisions of Section 7202.6 of the Revenue and Taxation Code
of California which provides for the levying of a sales and use tax within a
project area of the Redevelopment Agency, any retailer or other person
required to pay a sales or use tax pursuant to provisions of this Ordinance shall
be given a credit against amounts payable under this Ordinance in the amount
of sales and/or use taxes payable to the Redevelopment Agency of the City
under such ordinance adopted pursuant to the provisions of said Section
7202.6:'
SECTION 3, Effective Date.
This Ordinance shall be effective immediately upon its passage.
SECTION 4. City Clerk's Certification.
The City Clerk shall certify to the adoption of this Ordinance and cause the
same to be published as required by law and posted at the duly designated posting places
within the City of San Juan Capistrano within fifteen (15) days after its passage.
PASSED, APPROVED, AND ADOPTED this 17th day of February ,
1987.
ATTEST:
CI Y CLE
KENNETH E. FRIESS, M OR
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STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss
CITY OF SAN JUAN CAPISTRANO )
I, MARY ANN HANOVER, City Clerk of the City of San Juan Capistrano,
California, DO HEREBY CERTIFY that the foregoing is a true and correct copy of
Ordinance No. 593 which was introduced at a meeting of the City Council of the City
of San Juan Capistrano, California, held on February 3rd , 1987, and adopted at
a meeting held on February 17th , 1987, by the following vote:
AYES: Councilmen Schwartze, Bland, Buchheim,
Hausdorfer, and Mayor Friess
NOES: None
ABSENT: None
(SEAL)
MARY ANN NOVER, CITY CLERK
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