Ordinance 1701Ordinance No. 1701
ADDING SECTION 3- 1012.5 TO THE
ALAMEDA MUNICIPAL CODE AND
AMENDING SECTIONS 3 -1011 AND
3.1012, AND ORDINANCE NOS. 1183
N.S. AND 1396 N.S., ENTITLED "CITY
OF ALAMEDA UNIFORM LOCAL
SALES AND USE TA'X ORDINAN'CE,"
FFFFCTING CHANGES` IN SAID
CODE AND ORDINANCES MANDATED BY STATE LAW
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF ALAMEDA:
SECTION .1. Subparagraph (3) of
paragraph (b) of Section 3 -1011 of the
Alameda Municipal Code, a part of
Ordinance No. 1183, New Series, en-
titled, "City of Alameda Uniform
Local $ales and Use Tax Ordinance,"
adopted June 6, 1956, as amended, is
amended to read: —
ta, ;f' a seller's permit has been
__issued to a retailer 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 uq ; - aph ;' 5) is
added to paragraph (b) of ^ion
3 -1011 of said Code to read:
(4.5) There shall be excluded from
the gross receipts by which the tax is
measured:
(i) The amount of any sales or
use tax imposed by the State of
California upon a retailer or con -
suier:
(ii) The gross receipts from the
sdle 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 com-
mercial purposes..
(Iii) The gross receipts from the
sale of tangible personal property
to operators of aircraft to be used
on 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 (3.5) is
added to paragraph (b) of Section
3 -1012 of said Code to read:
(3.5) There shall be exempt from the
tax due under this section:
(i) The amount of any sales or use
tax imposed by the State of
California upon a retailer or. con -
sumer:
(ii) The storage, use or.o7ner.
consumption of tangible personal
Property, the gross receipts from
the sale of which has been subject
to sales tax under.o sales and use
tax ordinance enacted in accor-
dance with Part 1.5 of Division 2 of
the Revenue and Taxation Code by
any city and county, county, or city
in this state.
(iii) 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 in
such vessels for commercial pur-
poses.
(iv) In addition to the exemp-
tions 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 property for hire or
compensation under a certificate
of public convenience and neces-
sity issued pursuant to the laws of
this state, the United States, or any
foreign government.
SECTION 4. Section 3- 1012.5 is added
to said Code, to read:
Sec. 3- 1012.5. Application of
Provisions Relating to Exclusions
and Exemptions. (a) Sections
(b)(4.5) of Sec. 3 -1011 and (b) (3.5) of
Sec. 3 -1012, hereinabove, of this or-
dinance shall become operative on
m7'UnV1 "ry 1st 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 Sec -
tions 3 -1011 (b)(4) and 3 -1012 (b)(3)
of this Code shall become inopera-
tive.
(b) In the event that said Sections
3 -1011 (b)(4.5) and 3 -1012 (b)(3.5),
hereinabove, become operative 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; said Sections 3 -1011
(b)(4) and 3. 1012 (b)(3) of this Code
shall become operative on the first
day of the month following the
month in which such higher ratio is
adopted, at which time said Sections
3- 1011(b)(4.5) and 3 -1012 (b)(15),
hereinabove, shall become inopera-
tive until the first day of the month
following the month in which the
Board again adopts an assessment
ratio for state- assessed property
which. is identical -to the ratio
required for local assessments by
Section 401 of the Revenue an(
Taxation Code, at which time sr
Sections 3 -1011 (b)(4.5) and 3 -1
(b)(3.5), hereinabove, shall ag,
become operative and said Sectior
3 -1011 (b)(4) and 3 -1012 (b)(3) shah
become inoperative.
SECTION 5. This ordinance shall be
operative and in full force and effect
on January 1, 1974.
TERRY LA CROIX, JR,
Presiding Officer of the Council
ATTEST:
ETHEL M. PITT
Deputy City Clerk
Alameda City Ordinances
Ordinance No, 170 f
New Series
], : the undersigned, hereby certify
that the foregoing Ordinance was duly
and regularly adopted and passed by
the Council of the City of Alameda in
regular meeting assembled on the 2nd
day of October, 1973, by the following
vote, to wit:
AYES: Councilmen Beckam, Corica,
Hurwitz, McCall and President
La Croix, Jr., (5).
NOES: None.
ABSENT: None.
IN WITNESS WHEREOF, I have
hereunto set my hand and affixed the
official seat of said City this 3rd day of
October, 1973.
(SEAL)
ETHEL M. PITT
[deputy City Clerk of the
City of Alameda
Legal 263 — Publish: Oct. 5, 1973.