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11/29/83
ORDINANCE NO. NS-1709
AN ORDINANCE OF THE CITY OF SANTA ANA
AMENDING SECTIONS 35-61, 35-62 AND 35-63
OF THE SANTA ANA MUNICIPAL CODE RELATING
TO SALES AND USE TAX EXCLUSIONS AND
~. EXEMPTIONS TO BE ADMINISTERED BY THE
STATE BOARD OF EQUALIZATION
THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES
ORDAIN AS FOLLOWS:
SECTION 1: That Section 35-61 of the Santa Ana
Municipal Code, is hereby amended to read as follows:
Sec. 35-61. 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 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.
(d) 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 excusively in the
use of such aircraft as common carriers of persons or
O~DINANCE NO. NS- 1709
PAGE TWO
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 government
is exempted from the use tax.
SECTION 2: That Section 35-62 of the Santa Ana
Municipal Code, is hereby amended to read as follows:
Sec. 35-62. 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 sate is made and directly and exclusively in
the carriage of persons or property in such vessels for
commercial purposes.
(d) The storage, use, or other consumption of
tangible personal property purchased by operators of water-
borne vessels and used or consumed by such operators di-
rectly and exclusively in the carriage of persons or prop-
erty of such vessels for commercial purposes is exempted
from the use tax.
(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 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.
ORDINANCE NO. NS- 1709
PAGE THREE
(f) 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 carriers of persons or prop-
erty 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 government is
exempted from the use tax.
SECTION 3: That Section 35-63 of the Santa Ana
Municipal Code, is hereby amended to read as follows:
Sec. 35-63. Application of provisions relating
to exclusions and exemptions.
(a) Section 35-61 of this article shall be
operative January 1, 1984.
(b) Section 35-62 of this article shall be oper-
ative 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 reenacts
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 existin~ in subdivisions (i)(7) and (i)(8)
of Section 7202 as those subdivisions read on October 1,
1983.
SECTION 4: This ordinance relates to taxes for
the usual and current expenses of the city, and shall take
effect immediately.
SECTION 5: If any section, subsection, sentence,
clause, phrase or portion of this ordinance is for any
reason held to be invalid or unconstitutional by the deci-
sion of any court of competent jurisdiction, such decision
shall not affect the validity of the remaining portions of
this ordinance. The City Council of the City of Santa Ana
ORDINANCE NO. NS- 1709
PAGE FOUR
hereby declares that it would have adopted this ordinance
and each section, subsection,'sentence,' clause,.phrase or
portion thereof, irrespective of the fact that any one or
more sections, subsectionS, sentences, clauses, phrases, or
portions be declared invalid or unconstitutional.
SECTION 6: Neither the'adoption of this ordinance
nor the repeal hereby of any ordinance shall in any manner
affect the prosecution for violation of ordinances, which
violations were committed prior to the effective date here-
of, nor be construed as affecting any of the provisions of
such ordinance relating to the collection of any such li-
cense or penalty or the penal provision applicable to any
violation thereof, nor to affect the validity of any bond or
cash deposit in lieu thereof, required to be posted, filed
or deposited pursuant to any ordinance, and all rights and
obligations thereunder appertaining shall continue in full
for~ce and effect.
ADOPTED this 19th day of December , 1983.
ATTEST:
~/.' ~)~E~BOURGER, ~YOR
APPROVED AS TO FORM:
COUNCILMEMBERS:
Luxembourger Aye
Griset Aye
Acosta Aye
Bricken Aye
Johnson A~e
McGuigan Aye
Young Aye
CITY ATTORNET'---~