ORD 178U ORDINANCE ND.O. 178U
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AN ORDINANCE OF THE CITY OF'RANCHO PALOS VERDES
RELATIFG TO SALES AND USE TAXES AMENDING
THE RANCHO PALOS VERDES N NICIPAL CODE AND
DECLARING THE URGENCY THEREOF
THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES
DOES ORDAIN AS FOLLOWS:
Section 1. Chapter 3.08 of Title 3 of the Rancho Palos
11/ Verdes Municipal Code is amended by repealing sections
3.08.120, 3.08.130 and 3.08.140, by renumbering sections
3.08.150, 3.08.160, 3.08.170 and 3.08.180, as sections
3.08.130, 3.08.140, 3.08.150, and 3.08.160, respectively,
and by adding a new section 3.0 8.120 to read:
3.08.120. 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 chapter.
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 the state, the United States, or any foreign government
111 is exempted from the use tax.
Section 2. Section 3.08.120, of Chapter 3.08,
III Title 3 of the Rancho Palos Verdes Municipal Code as amended by
Section 1 of this ordinance is amended to read:
8D33-128
3.0 8. 120 Exclusions and Exem•t ions.
A. The amount subject to tax shall not
include any sales or use tax imposed by the State of
California upon y
pon a retailer or consumer.
B. The storage, use, or other consumption
of tangible personal P
g p nal 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 city and
county, Y an Y Y
y, county, or city, in this state shall be exempt from
the tax due under this chapter.
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 in 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 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. ,
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
"2_
Ordinance No. 17 8 U
BD33-13B
existing in subdivisions ( i) (7 ) and ( i) 63 ) of Section 7202
of the Revenue and Taxation Code as those subdivisions read
on October 1, 1983.
Section 5. Chapter 5 of the California Statutes
of 1979, effective January 1, 1984, provided for the repeal
of Sections 7202 and 7203 of the Revenue and Taxation Code
and the enactment of new Sections 7202 and 7203 , eliminating
III the exemption of waterborne vessels from the provisions of
the Uniform Sales and Use Tax ordinance of the City of
Rancho Palos Verdes. In the absence of immediate effective-
ness of this ordinance, the City of Rancho Palos Verdes will
not be eligible to receive sales tax revenue from the sale
of tangible personal property to the operators of waterborne
vessels as of January 1, 1984 , pursuant to the provisions of
said Sections 7202 and 7203, and the State Board of Equaliza-
tion and may not be authorized to administer the City' s
sales and use tax. This ordinance is therefore necessary
for the immediate preservation of the public peace, health
and safety, is an urgency ordinance and shall take effect
immediately.
PASSED, APPROVED AND ADOPTED this 20th day of
December, 1983.
APC.._e. _ At A i_.—1.4.
1r:y.r.
ATTEST:
C ' 1e ��
i Y
State of California )
Count of Los Angeles ) ss
City of Rancho Palos Verdes )
I , JO LOFTHUS, City Clerk of the City of Rancho Palos
Verdes , do hereby certify that the whole number of members of the
City Council of said City is five ; that the foregoing ordinance
was duly and regularly adopted by the City Council of said City at
a regular meeting thereof held on the 20th day of December , 1983
and that the same was passed and adopted by the following roll
call vote:
AYES: HINCHIFFE, McTAGGART, HUGHES, RYAN AND BACHARACH
NOES: NONE
NOES: NONE
ABSENT: NONE
-/ -1110ri-
City Clerk, 7' ty of ' .ncho Palos Verdes
Ordinance No. 178U
..3_
ORDINANCE/RESOLUTION-So - 178U File #2.2521_____
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SUBJECT: RELATING TO SALES AND 'USE TAXES AMENDING THE RPV MUNICIPAL CODE AND
DECLARING THE URGENCY THEREOF
INTRODUCED: 12/20/83 3iDOPTED:12.420/83 POSTED/PUBLISHED:
ORDINANCE DISTRIBUTION: RESOLUTION DISTRIBUTION:
City Attorney PUBLIC WORKS DEPARTMENT
Richards, Watson, Dreyfus' &
Gershon PLANNING DEPARTMENT
333 So. Rope Street
38th Floor PARKS & RECREATION DEPARTMENT
Los Angeles, CA 90071
• COMMUNITY SERVICES DEPARTMENT
CODE AMENDMENT FILE
be3
2,1 CITY MANAGER
POST (3)
F
STATION CO ER
BOOK PUBLISHING COMPANY
. milli,' 26123 NARB ONNE AVENUE
201 Westlake Avenue North LOMITA, CA 90717
Seattle WA' 98109
COUNTY ASSESSOR
ACCOUNTING DEPARTMENT 500 BALL OF ADMINISTRATION
LOS ANGELES, CA 90012
ADMINISTRATIVE ASSISTANT
COUNTY ENGINEER- ?Marvin Lowe
COI +MUN I TY RELATIONS OFFICER 24320 S O. NARBONNE AVENUE
LOMITA, CA 90717
PACIFIC TELEPHONE
19310 GATEWAY DRIVE L. A. COUNTY ROAD DEPARTMENT
ROOM 208 Attn: Ray Runco
1540 ALCAZAR STREET
TORRANCE CA 90502
LOS ANGELES, CA 90033
SPCA
�.. .. - 5026 WEST JEFFERSON BOULEVARD
LOS ANGELES, CA 90016
SOUTHERN CALIFORNIA WATER SERVICE
P. O. Box 2490 SO. CALIFORNIA GAS COMPANY
Palos Verdes Peninsula, CA• 90274 22741 BAWTHORNE BOULEVARD
S'ORRANCE, CA 90501
SO. CALIlORt IA EDISON COMPANY
P. 0. BOX 2944
• TORRANCE, CA 90509
REGISTRAR-RECORDER LEAGUE OF CALIFORNIA CITIES
5557 FERGUSON DRIVE 702 HILTON CENTER
3 LOS ANGELES 90022 LOS ANGELES, CA 90017
ATTENTION: MARGARET MILLER I
ELECT I ON ADM I N I S TRAT I ON SCHOOL
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VW, e , HOMEOWNERS ASSOCIATION
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APPLICANT
REGISTRAR - RECORDER
227 NORTH BROADWAY
LOS ANGELES, CA 90012
REGISTRAR OF VOTERS
5557 FERGUSON DRIVE
CITY OF COMMERCE CA 90022
T. N. CABLEVI S I ON
-7 r'
31244 P. V. DRIVE WEST
SUITE 207
RANCHO PALOS V:RDES, CA 9027