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Ord 2014-012
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Ord 2014-012
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Last modified
12/9/2014 11:54:55 AM
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12/9/2014 11:54:54 AM
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CM City Clerk-City Council
CM City Clerk-City Council - Document Type
Ordinance
Document Date (6)
12/1/2014
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PERM
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8B Consent 2014 1201
(Reference)
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\City Clerk\City Council\Agenda Packets\2014\Packet 2014 1201
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Section 2-19-145. Permit Not Required. <br /> If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation <br /> Code, an additional transactor's permit shall not be required by this ordinance. <br /> Section 2-19-150. Exemptions and Exclusions. <br /> (a) There shall be excluded from the measure of the transactions tax and the use tax <br /> the amount of any sales tax or use tax imposed by the State of California or by any city, city and <br /> county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the <br /> amount of any state-administered transactions or use tax. <br /> (b) There are exempted from the computation of the amount of transactions tax the <br /> gross receipts from: <br /> (1) Sales of tangible personal property, other than fuel or petroleum products, <br /> to operators of aircraft to be used or consumed principally outside the county in which the sale is <br /> made and directly and exclusively in the use of such aircraft as common carriers of persons or <br /> property under the authority of the laws of this State, the United States, or any foreign <br /> government. <br /> (2) Sales of property to be used outside the City which is shipped to a point <br /> outside the City, pursuant to the contract of sale,by delivery to such point by the retailer or his <br /> agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the <br /> purposes of this paragraph, delivery to a point outside the City shall be satisfied: <br /> (A) With respect to vehicles (other than commercial vehicles) <br /> subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of <br /> the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities <br /> Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) <br /> of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty <br /> of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of <br /> residence; and <br /> (B) With respect to commercial vehicles, by registration to a <br /> place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that <br /> the vehicle will be operated from that address. <br /> (3) The sale of tangible personal property if the seller is obligated to furnish <br /> the property for a fixed price pursuant to a contract entered into prior to the operative date of this <br /> ordinance. <br /> (4) A lease of tangible personal property which is a continuing sale of such <br /> property, for any period of time for which the lessor is obligated to lease the property for an <br /> amount fixed by the lease prior to the operative date of this ordinance. <br /> (5) For the purposes of subparagraphs (3) and (4) of this section, the sale or <br /> lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or <br /> lease for any period of time for which any party to the contract or lease has the unconditional <br /> right to terminate the contract or lease upon notice, whether or not such right is exercised. <br /> (c) There are exempted from the use tax imposed by this ordinance, the storage, use <br /> or other consumption in this City of tangible personal property: <br /> (1) The gross receipts from the sale of which have been subject to a <br /> transactions tax under any state-administered transactions and use tax ordinance. <br /> (2) Other than fuel or petroleum products purchased by operators of aircraft <br /> and used or consumed by such operators directly and exclusively in the use of such aircraft as <br /> ORDINANCE NO.2014-012 5 <br />
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