ORDINANCE 10575644
ORDINANCE NO. 1057
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF EL SEGUNDO, CALIFORNIA, AMENDING
SECTION 3.08.050 (SALES TAX -- GENERAL
REGULATIONS) AND SECTION 3.08.070 (USE
TAX -- GENERAL REGULATIONS) OF CHAPTER 3.08
(SALES AND USE TAX) OF TITLE 3 (REVENUE
AND FINANCE) OF THE EL SEGUNDO MUNICIPAL
CODE.
THE CITY COUNCIL OF THE CITY OF EL SEGUNDO, CALIFORNIA,
DOES ORDAIN AS FOLLOWS:
SECTION 1. (Subsection (d) of Section 3.08.050 (Sales
Tax -- General Regulations) of Chapter 3.08 (Sales and Use Tax) of
Title 3 (Revenue and Finance) of the E1 Segundo Municipal Code is
hereby amended to read as follows:
"(d) 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) 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 2. Subsection (d) of Section 3.08.050 (Sales
Tax -- General Regulations) of Chapter 3.08 (Sales and Use Tax)
of Title 3 (Revenue and Finance) of the E1 Segundo Municipal Code
is hereby amended to read as follows:
"(d) 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) 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 vessel
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 prop-
erty under the authority of the laws of this
state, the United States, or any foreign
government."
5645
SECTION 3. Subsection (c) of Section 3.08.070 (Use
Tax -- General Regulations) of Chapter 3.08 (Sales and Use Tax)
of Title 3 (Revenue and Finance) of the E1 Segundo Municipal
Code is hereby amended to read as follows:
"(c) 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 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) In addition to the exemptions provided
in Sections 6366 and 6366.1 of the Revenue and
Taxation Code, the storage, use, or other con-
sumption 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
and necessity issued pursuant to the laws of
this state, the United States, or any foreign
government.
SECTION 4. Subsection (c) of Section 3.08.070 (Use
Tax -- General Regulations) of Chapter 3.08 (Sales and Use Tax)
of Title 3 (Revenue and Finance) of the E1 Segundo Municipal Code
is hereby amended to read as follows:
"(c) 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 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 consumption
of tangible personal property purchased by opera-
tors 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.
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5646
(4) In addition to the exemptions provided
in Sections 6366 and 6366.1 of the Revenue and
Taxation Code, the storage, use, or other con-
sumption of tangible personal property pur-
chased by operators of aircraft and used or con-
sumed 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."
SECTION 5. Sections band 3 of this ordinance shall
be operative January 1, 1984.
SECTION 6. Sections 2 and 4 of this ordinance shall
be operative on the operative date of any act of the Legislature
of the State of California which amends or repeals and reenacts
Section 7202 of the Revenue and Taxation Code to provide an ex-
emption 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 of
the Revenue and Taxation Code as those subdivisions read on
October 1, 1983.
SECTION 7. This ordinance relates to taxes for the
usual and current expenses of the city and shall take effect im-
mediately.
SECTION B. The City Clerk shall certify to the passage
and adoption of this ordinance; shall cause the same to be entered
in the book of original ordinances of said city; shall make a
minute of the passage and adoption thereof in the records of the
meeting at which the same is passed and adopted; and shall within
fifteen days after the passage and adoption thereof, cause the
same to be published once in the E1 Segundo Herald, a weekly
newspaper of general circulation, published and circulated within
said City of E1 Segundo and which is hereby designated for that
purpose.
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PASSED, APPROVED and ADOPTED this 20th day of
December , 1983.
ATTEST:
City Clerk
(SEAL)
Ma or o Uie City of E1 Segundo,
California
-4-
0647
5648
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF EL SEGUNDO )
I Valerie A.
Burr
...rie pVTs......... City Clerk of the City of E1 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. 10$7, ,
is a full, true and correct original of Ordinance No. ...... of the said City of
El Segundo, California, entitled:
AN ORDINANCE OF THE CITY COUNCIL OF TIT'. CITY
OF EL SEGUNDO, CALIFORNIA, AMENDING SECTION
3.08.050 (SALES TAX -- GENERAL REGULATIONS) AND
SECTION 3.08.070 (USE TAX — GENERAL REGULATIONS)
OF CHAPTER 3.08 (SALES AND USE TAX) OF TITLE
3 (REVENUE AND FINANCE) OF THE EL SEGUNDO
MUNCIPAL CODE.
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 . 20th,,, day of .. NgEP!ber.,......
19.. 83, . , , , , , and that the same was so passed and adopted by the following vote:
AYES: Councilme:abe ^s S,i�Ldek. , , , , . , , , , . , .
......Sy 4 iqs and, VlMgr: Bue .................
NOES: Councilmembers ..None,,,,,,,,,,,,,,,,,,,,
..............
ABSENT: ................ .None,
.. ...............................
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. 1057.... was duly and regularly published according to law and the order of
the City Council of said City in the El 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: .....................
..........
City Clerk of the City of El Segundo, California
(SEAL)
By......... ...............................
Deputy