Ordinance 1251s •
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ORDINANCE N0. 1251
AN ORDINANCE OF THE CITY OF CUPERTINO AMENDING
CHAPTER 3.08, SALES AND USE TAX, OF THE CUPERTINO
MUNICIPAL CODE
THE CITY COUNCIL OF THE CITY OF CUPERTINO DOES HEREBY ORDAIN
that Chapter 3.08 of the Cupertino Municipal code, Sections
3.08.120 and 3.08.130 shall be amended to read as follows:
Section 3.06.120 Exclusions and exea~tions. There shall be
excluded fran the measure of tax:
(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. fraa the tax due under this
ordinance.
(c) There are exempted from the canputation 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
camgn 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 Cade 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 cartoon
carriers of persons or property for hire or canpensation 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 3.08.130 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 oz
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
caimercial purposes is exempted from the use tsx.
(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 princiaplly outside the city in which the sale is made
and directly and exclusively in the use of such aircraft as
ccRmon carriers of persons or property under the authority of
the laws of this state, the United States, or ar~y foreign
government.
(f) In addition to the exemptions provided in Sections b366
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 atxi exclusively in the use of such aircraft as cannon
carriers of persons or property for hire oz canpensation under a
certificate of public convenience and necessity issued pursuant
to the laws of this state, the United States, or am+ foreign
government is exempted from the use tax.
BE IT EURTH.ER ORDAINED that Section 3.08.120 shall be
operative January 1, 1984 and Section 3.08.130 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 re-enacts 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.
This ordinance relates to taxes for the usual and current
expenses of the City and takes effect immediately upon
enactment.
INTROD(7C® at a regular meeting of the City Council of the
City of Cupertino this 5th day of Decenber, 1983 and EaIACTfD at
a regular meeting of the City Council of the City of Cupertino
this ~ day of na,.am,,ar ,.1983 by the following
vote:
Vote Menbers of the City Council
Aye; Gatto, Johnson, Rogers, Sparks, Plungy
NOES: Non:.
pgS~; None
ABSTAINS None
APPROVED:.
r
r, C y O Caper
ATTEST:
Y er