HomeMy WebLinkAboutMINUTES - 12131983 - X.11 ORDINANCE NO. 83- 69
(Waterborne vessel Sales anc Use Tax,
State Board of Equalization)
The Contra Costa County Board of Supervisors ordains as follows
(omitting the parenthetical footnotes from the official text of
the enacted or amended provisions of the County Ordinance Code) :
SECTION I. Section 64-2.210 of the County Ordinance Code is
amended, to delete its subsection (b) exemption for the operators
of waterborne vessels pursuant to Chap. 5, Statutes 1979, to read:
64-2.210 ' Credit for city taxes. Any person subject to a
sales or use tax or required to collect a use tax under this
chapter shall be entitled to credit against the payment of taxes
due under this chapter the amount of sales and use tax due any
city in this county, provided that the city sales and use tax is
levied under an ordinance Including provisions substantially con-
forming to the provisions of subdivision( 1 ) to (8) , inclusive, of
subdivision (h) of Section 7202 of the Revenue and Taxation Code,
and other applicable provisions of Part 1 .5 of Division 2 of that
Code.
(Ords. 83-69 51 , 73-91 §3: prior code §2526: Ord. 1042. )
.SECTION II . Section 64-2.414 of the County Ordinance Code is
amended, to delete its exemption for the operators of waterborne
vessels, to read:
64-2.414 Exclusions from gross receipts. There shall be
excluded from the gross receipts by which the tax is measured:
( 1 ). The amount of any sales or use tax imposed by the State
of California upon a retailer or consumer.
(2) Eighty percent (80%) of the gross receipts from the sale
of tangible personal property to operators of aircraft to be used
or consumed principally outside the county 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.
(Ords. 83- 69 §29 73-91§1 . )
SECTION III . Section 64-2.610 of the County Ordinance Code is
amended, to delete its subsection (3) exemption for the operators
of waterborne vessels, to read:
64-2.610 Additional Exemptions. There shall be exempt from
the tax due under this section:
( 1 ) The amount of any sales or use tax imposed by the State
of California upon a retailer or consumer.
(2) The storage, use, or other consumption of tangible per-
sonal property, the gross receipts from, the sale of which have
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, shall be exempt from the tax due under this ordinance.
(3) , 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_
ORDINANCE NO. 83- 69 261
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 govern-
ment is exempt from 80 percent of the tax.
(Ords. 83-69 §39 73-91 §2. )
SECTION IV. Section 64-2.210 of the County Ordinance Code is
amended, to restore the exemption for operators of waterborne
vessels deleted by this ordinance's § 1 , to read:
64-2.210 Credit for city taxes. Any person subject to a
sales or use tax or required to collect a use tax under this
chapter shall be entitled to credit against the payment of taxes
due under this chapter the amount of sales and use tax due any
city in this county, provided that the city sales and use tax is
levied under an ordinance including provisions substantially con-
forming to the provisions of subdivision ( 1 ) to ( 10) , inclusive,
of subsection (i ) of Section 7202 of the Revenue and Taxation
Code, and other applicable provisions of Part 1 .5 of Division 2 of
that Code.
(Ords . 83- 69 §4, 73-91 §3: prior code 52526: Ord. 1042. )
SECTION V. Section 64-2.414 of the County Ordinance Code is
amended, to restore the exemption for operators of waterborne
vessels deleted by this ordinance's §2, to read:
64-2.414 Exclusions from gross receipts . There shall be
excluded from the gross receipts by which the tax is measured:
( 1 ) The amount of any sales or use tax imposed by the State
of California upon a retailer or consumer.
(2) Eighty percent (80%) of the gross receipts from the sale
of tangible personal property to operators of waterborne vessels
to be used or consumed principally outside the county in which the
sale is made and directly and exclusively in the carriage of per-
sons or property in such vessels for commercial purposes.
(3) Eighty percent (80%) of the gross receipts from the sale
of tangible personal property to operators of aircraft to be used
or consumed principally outside the county 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.
(Ords. 83- 69 §59 73-91 §1 . )
SECTION VI. Section 64-2.610 of the Ordinance Code is amended, to
restore the exemption for operators of waterborne vessels deleted
by this ordinance's §3, to read:
64-2.610 Additional exemptions. There shall be exempt from
the tax due under this section:
(1 ) The amount of any sales or, use tax imposed by the .State
of California upon a retailer or consumer.
(2) The storage, use, or other consumption of tangible per-
sonal property, the gross receipts from the sale of which have
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, shall be exempt from the tax due under this ordinance.
(3) Provided, however, that the storage, use, or other con-
sumption of tangible personal property purchased by operators of
_
262
2.
ORDINANCE NO. 83- 69
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 80 percent of the
tax.
(4) In addition to the exemptions provided in Sections 6366
and 6366. 1 of the Revenue and Taxation Code, and 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 govern-
ment is exempt from 80 percent of the tax.
(Ords. 83- 69 §6, 73-91 §2. )
SECTION VII . URGENCY. This ordinance is for the immediate pre-
servation of the public peace, health, and safety within the
meaning of Government Code Section 25123 and Elections Code
Section 3751 , so that the State Board of Equalization will con-
tinue to collect sales and use taxes in this County after January
19 1984 and the net revenue available after that date for
necessary County programs will not be reduced.
SECTION VIII Operative Dates .
(a) Sections I , II , and III of this ordinance shall be opera-
tive January 1 , 1984.
(b) Sections IV, V. and VI of this ordinance shall be opera-
tive on the operative date of any act of the Legislature of the
State of California, which amended or repeals and reenacts
Sections 7202 and 7203 of the Revenue and Taxation Code to provide
an exemption for operators of waterborne vessels in the same or
substantially the same language as that existing in those sections
as they read on October 1 , 1983.
SECTION IX SEVERABILITY. This Board declares that, if the
urgency nature of this ordinance (SECTIONS VII & X) is invali-
dated , it intends SECTIONS I - VI and VIII to remain valid and
effective and that it would have passed SECTION I- VI and VIII
even without the urgency provisions. Therefore, the Board directs
that this ordinance be treated and published, effective and opera-
tive, as both an urgency and a non-urgency ordinance as provided
in SECTION X.
SECTION X. EFFECTIVE and OPERATIVE DATES. As an urgency ordi-
nance, this ordinance becomes effective immediately on introduc-
tion and passage. If a court holds it to be a non-urgency
ordinance, it becomes effective and operative (SECTIONS I. II ,
III , & VIII ) 30 days after passage (on second reading) , and within
15 days of passage shall be published once with the names of
supervisors voting for and against it in the CONTRA COSTA TIMES a
newspaper published in this County.
PASSED on December 13, 19830 by the following vote:
AYES: Supervisors - Powers, Fanden, McPeak, _Torlakson, Schroder.
NOES: Supervisors - None.
ABSENT: Supervisors - None.
ATTEST: J. R. Olsson, County Clerk
& ex officio Clerk of the Board
Board Chair
By , Dep. [SEAL]
Diana M. Herman
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ORDINANCE NO. 83- 69