Ordinance Number 5002�
ORDINANCE NO. 500
IMPOSING SALES AND USE TAX ADMINISTERED
BY STATE BOARD OF EQUALIZATION
AN ORDINANCE OF THE CITY OF SAN JUAN CAPISTRANO,
CALIFORNIA, AMENDING TITLE 3 OF THE MUNICIPAL
CODE - IMPOSING A SALES AND USE TAX TO BE ADMINISTERED
BY THE STATE BOARD OF EQUALIZATION
THE CITY COUNCIL OF THE CITY OF SAN JUAN CAPISTRANO, CALIFORNIA,
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Amendment.
Title 3, Section 3-3.412 of the San Juan Capistrano
Municipal Code is amended to read:
"Section 3-3.412. 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 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.
"(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 government is exempted from the use
tax.
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SECTION 2. Amendment.
Section 3-3.413 of Title 3 of the San Juan Capistrano
Municipal Code as amended by Section 1 of this Ordinance is
amended to read:
"Section 3-3.413. 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 o
personal property purc
waterborne vessels and
operators directly and
of persons or property
commercial purposes is
Cher consumption of tangible
teased by operators of
used or consumed by such
exclusively in the carriage
of such vessels for
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 operators
directly and exclusively in the use of such
aircraft as common carriers of persons or property
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"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 3.
Section 1 shall be operative January 1, 1984.
SECTION 4.
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 subdivision (i)(7) and (i)(8)
of Section 7202 as those subdivisions read on October 1, 1983.
SECTION 5. Effective Date.
This Ordinance relates to taxes for the usual and
current expenses of the City of San Juan Capistrano and shall
take effect immediately.
SECTION 6. Repeal.
Section 3-3.414 is repealed.
SECTION 7. Citv Clerk's Certification.
The City Clerk shall certify to the adoption of this
Ordinance and cause same to be posted at the duly designated
posting places within the City of San Juan Capistrano within
fifteen (15) days after its passage. In addition, the City Clerk
is hereby directed to immediately forward four certified copies
of this Ordinance to the local tax unit of the State Board of
Equalization.
PASSED, APPROVED AND ADOPTED this 6th day of
December , 1983, by the following vote, to wit:
AYES: Councilmen Friess, Hausdorfer, Buchheim,
Schwartze, and Mayor Bland
NOES: None
ABSENT: None
ANTHONY L. BLAND, MAYOR
ATTEST:
ITY CLE
29q TATE 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. 500 , adopted by the City
Council of the City of San Juan Capistrano, California, at a
regular meeting thereof held on the 6th day of December ,
1983.
(SEAL) d / 04 +�
MARY ANN OVER, CITY CLERK
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss. AFFIDAVIT OF POSTING
CITY OF SAN JUAN CAPISTRANO )
MARY ANN HANOVER, being first duly sworn, deposes
and says:
That she is the duly appointed and qualified City Clerk
of the City of San Juan Capistrano;
That in compliance with State laws of the State of
California and in further compliance with City Resolution
No. 79-2-21-7 and on the 9th day of December , 1983 ,
she caused to be posted:
ORDINANCE NO. 500
being: IMPOSING SALES AND USE TAX ADMINISTERED
BY STATE BOARD OF EQUALIZATION
AN ORDINANCE OF THE CITY OF SAN JUAN CAPISTRANO,
CALIFORNIA, AMENDING TITLE 3 OF THE MUNICIPAL
CODE - IMPOSING A SALES AND USE TAX TO BE ADMINISTERED
BY THE STATE BOARD OF EQUALIZATION
in three (3) public places in the City of San Juan Capistrano,
to wit:_ The Administration Building; The San Juan Hot Springs
Dance Hall; The Orange County Public Library.
CHICK LIST
ORD. NO -076D RES. NO.........._
..-_t/.. Mayor has signed
✓.... Clerk has signed
._.. City Seal stamped
✓.__ All blanks typed in
"Absent.. .....
.__........_................................
.............. Typed in Official Record Book
.............. Posted to Classified Card ` \
..__._---- Copies sent to.�?!Sf'. aJj.
_.__. Legal Publication ordered to be published
(date) ..... ......._......_._..._........... .......
....-------
No. Affidavits ._......._........ ------ ------- --------...._.
No. Printed copies required .._..._..........
tks
MARY ANNPANOVER, CITY CLERK
San Juan Capistrano, California
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