Ordinance No. 562 - Sales and Use TaxesORDINANCE NO. 562
AN ORDINANCE OF THE CITY OF ROSEMEAD
AMENDING CHAPTER 1 OF ARTICLE VI OF
THE ROSEMEAD MUNICIPAL CODE RELATING
TO SALES AND USE TAXES
The City Council of the City of Rosemead does ordain as
follows:
Section 1. Section 6112 of the Rosemead Municipal Code
is amended to read:
6112. 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 exclu-
sively 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 2. Section 6112 of the Rosemead Municipal Code
as amended by Section 1 of this ordinance is amended to read:
6112. 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 exclu-
sively 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 of 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 exclu-
sively 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 3.
1984.
Section 1 shall be operative January 1,
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 subdivisions (i)(7) and (i)(8) of Section 7202 as
those subdivisions read on October 1, 1983.
Section S. This ordinance relates to taxes for the
usual and current expenses of the City and shall take effect
immediately.
Section 6. The City Clerk shall certify to the adoption
of this Ordinance.
PASSED, APPROVED and ADOPTED this 27thday of December,
1983.
Mayor
ATTEST:
City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES) ss.
CITY OF ROSEMEAD )
I, Ellen Poochigian, City Clerk of the City.of Rosemead,
California, do hereby certify that the foregoing Ordinance
. No. 562 was passed and adopted by the City Council of the
City of Rosemead and signed by the Mayor at a regular meet-
ing thereof held on the 27th day of December,.1983-and that
the same was adopted by the following vote,-to wit::
AYES: Councilmen Imperial, Tury and Mayor Cleveland
NAYES: None
ABSENT: Councilman Cichy
ABSTAIN: Councilman Taylor
i
ccgt2.c~
City Clerk of he City of Rosemead
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