ORDINANCE 823ORDINANCE NO. 823
AN ORDINANCE OF THE CITY OF EL SEGUNDO,
CALIFORNIA AMENDING CHAPTER 3.08 OF THE
"EL SEGUNDO MUNICIPAL CODE" RELATING TO
UNIFORM LOCAL SALES AND USE TAX REGU-
LATIONS.
THE CITY COUNCIL OF THE CITY OF EL SEGUNDO,
CALIFORNIA, DOES ORDAIN AS FOLLOWS:
SECTION 1. Subparagraph (c) of Section 3.08.050 of
the "E1 Segundo Municipal Code" is amended to read:
"(c) If a seller's permit has been issued to a re-
tailer under Section 6067 of the said Revenue and
Taxation Code, an additional seller's permit shall
not be required by reason of this section."
SECTION 2. Subparagraph (e) is added to Section
3.08.050 of the "E1 Segundo Municipal Code" to read:
"(e) There shall be excluded from the gross re-
ceipts 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) 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;
"(3) 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."
SECTION 3. Subparagraph (d) is added to rcct. ion
3.08.070 of the "El Segundo Municipal Code" to
"(d) There shall be exempt from the tax flue under
this section:
"(1) The amount of any sales or a tax im-
posed by the State of California up,),. a
retailer or consumer;
"(2) The storage, use or other consumption
of tangible personal property, the gross
receipts from the sale of which has 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.
"(3) The storage, use, or other con-
sumption 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;
"(4) In addition to the exemptions pro-
vided in Sections 6366 and 6366.1 of the Rev-
enue and Taxation Code, the storage, use, or
other consumption of tangible personal
property purchased by operators of air-
craft and used or consumed by such opera-
tors directly and exclusively in the use
of such aircraft as common carriers of
persons or property for hire or compen-
sation under a certificate of public con-
venience and necessity issued pursuant to
the laws of this state, the United States,
or any foreign government."
SECTION 4. Section 3.08.085 is added to Chapter
3.08 of the "E1 Segundo Municipal Code" to read:
"Section 3.08.085 APPLICATION OF PROVISIONS
RELATING TO EXCLUSIONS AND EXEMPTIONS.
"(a) Sections 3.08.050 (e) and 3.08.070 (d)
of this Chapter shall become operative on
January 1 of the year following the year in
which the State Board of Equalization adopts
an assessment ratio for state - assessed property
which is identical to the ratio which is required
for local assessments by Section 401 of the
Revenue and Taxation Code, at which time
Sections 3.08.050 (d) and 3.08.070 (c) of
this Chapter shall become inoperative.
"(b) In the event that Sections 3.08.050 (e)
and 3.08.070 (d) of this Chapter become opera-
tive and the State Board of Equalization sub-
sequently adopts an assessment ratio for state -
assessed property which is higher than the
ratio which is required for local assessments
by Section 401 of the Revenue and Taxation Code,
Sections 3.08.050 (d) and 3.08.070 (c) of this
Chapter shall become operative on the first day
-2-
of the month following the month in which
such higher ratio is adopted, at which
time Sections 3.08.050 (e) and 3.08.070 (d)
of this Chapter shall become inoperative
until the first day of the month following
the month in which the Board again adopts
an assessment ratio for state - assessed pro-
perty which is identical to the ratio re-
quired for local assessments by Section 401
of the Revenue and Taxation Code, at which
time Sections 3.08.050 (e) and 3.08.070 (d)
shall again become operative and Sections
3.08.050 (d) and 3.08.070 (c) shall become
inoperative."
SECTION 5. This ordinance shall be operative on
January 1, 1974.
SECTION 6. The City Clerk shall certify to the passage
and adoption of this ordinance; shall enter the same in the
book of original ordinances of said City; shall make a minute
of the passage and adoption thereof in the records of the pro-
ceedings of the City Council at which the same is passed and
adopted; and shall within fifteen days from the pass:are and
adoption thereof cause the same to be published orn.E,, i"'. Vhe
E1 Segundo Herald, a weekly newspaper of general cir::ulation,
published and circulated within the City of E;]. Se(Piwit; <,nd
which is hereby designated for that purpose.
PASSED, APPROVED .7M ADOPTED this
of October 1973.
ATTEST:
JANE D. HOUGH, City Clerk
BY
Deputy
(SEAL)
1
A-t�.Vt
_j
Mayor /of the City of Ei ;t_ ;undo lifornia
Pro Tempore
-3-
470 C -A
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF EL SEGUNDO )
I JANE D. HOUGH , , City Clerk of the City of El Segundo,
California, do hereby certify that the whole number of members of the City Council
of the said City is five; that the foregoing ordinance, being Ordinance No. , 823 .
is a full, true and correct original of Ordinance No. . 823........ of the said City of
El Segundo, California, entitled:
AN ORDINANCE OF THE CITY OF EL SEGUNDO,
CALIFORNIA, AMENDING CHAPTER 3.08 OF THE
"EL SEGUNDO MUNICIPAL CODE" RELATING TO
UNIFORM LOCAL SALES AND USE TAX REGU-
LATIONS.
which was duly passed and adopted by the said City Council, approved and signed
by the Mayor of said City, and attested by the City Clerk of said City, all at a
regular meeting of the said Council held on the ,16th , , , day of .... October , , , , , ,
19..73....... , and that the same was so passed and adopted by the following vote:
McGill, Mor an, Stephens
AYES: Councilmen ............... �...... ................... .
and Mayor.Pro tempore Nadel
NOES: Councilmen . , , , None, , , ,
ABSENT: .Mayor,Balmer .........................................
I do hereby further certify that pursuant to the provisions of Section 36933
of the Government Code of the State of California, that the foregoing Ordinance
No. ...823 .. was duly and regularly published according to law and the order of
the City Council of said City in the E1 Segundo Herald, a weekly newspaper of
general circulation, printed, published and circulated within said City and that the
same was so published therein on the following date, to Wit: ..4'.�.::.:�..!
JANE D. HOUGH
........... ...............................
City Clerk of the City of E1 Segundo, California
(SEAL) By .........
Deputy
Deputy