HomeMy WebLinkAbout1408ORDIti...,.KCE N0. 1L~08
BUTTE COUNTY ORDINANCE TO A~~.~~D ARTICLE ~II,''CHAPTER
21 OF THE CODL OF BUTTE COU1~dTY AS ENACTED BY O~ZDINAI~CE
5E~4, AND AS AM~~3DED BY ORDINANCE NOS. 731, llDl AND
1258. E1VTITLED SALES AND U3E TA~YES
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The Board of Supervisors of the County of Butte DO ORDAIN
as follows:
Section 1. Section 21-13.5 is added to Article II, Chapter
21 of the Cade of Butte County as enacted by Ordinance Noe 5b4,
and as amended by Ordinance Nos. 731, 1101 and 1258, entitled
"Sales and Use Taxes", to read:
Section 21-13.5, There shall be excluded from the
gross receipts by tirhich the tax is measured:
(i) The amount of any sales or use tax imposed by
-the State of California upon a reta~.ler or consumer.
(ii) Eighty percent (8 C°/o) of the gross
receipts from the sale of tangible personal property to operators
of waterborne vessels to be used or consumed principally outside
the county in which the sale is made and directly and exclusively
in the carriage of persons nr property in such vessels for
commercial purposes,
(iii) Eighty percent {84Q/o) of the gross receipts
from the sale of tangible personal property to operators of aircraf
to be used or consumed principally outside the county 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 20 Section 21-1701 is added to said article to rea':
Section 21-17.1. There shall be exempt from the use
tax due:
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(i} The amount of any safes or use tax imposed by
the State of California upon a retailer or consumer.
(ii) 'ih.e storage, use, or other consumption of
tangible personal property, the gross receipts from the sale of
which have 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, shall be exempt from the tax due under this
ordinance.
(iii) Provided, however, that the storage, use, orb
~oth er consumption of tangible personal property purchased by
;operators. of waterborne vessels and used or consumed by such
operators directly and e:~clusively in the carriage of persons or
property in such vessels for commercial purposes is exempted from
80 percent of the tax.
(iv} And provided that in addition to the exempti
iprovided 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 ar consumed b;
such operators directly and exclusively in the use of such aircraf
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 government is exempt from Sa percent of the tax.
Section 3. Section 21-3.5 is added to said article to read
Section 21-3.5o Any person subject to a sales or use
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tax or required to collect a use tax under this ordinance shall be
entitled to credit against the ~a yment of taxes due under this
ordinance the amount of sales and use tax due any city in this
county, provided that the city sales and use tax is Levied under
an ordinance ~.ncluding provisions substantially conforming to the
provisions of'subdivision.~(1) to (10), inclusive, of subsection (i)
of Section 7202 of the Revenue and Taxation Code, and other
applicable provisions of .cart 105 of Bivision 2 of that Code.
Section 4. Section 21-17.4 is added to said article to read
(a) Sections 21-1305, 21-..1701, and 21-3,5 of this
article sha11 become operative on January 1st of the year following
the year in which the State Board of Equalization adopts an
assessment ratio fo°r 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 tine Sections 21-13, 21-17,
hand 21-3 shall. become inoperative.
(b) in the event that Sections 21-13.5, 21-17e1, and
~21-305 of this article become operative and the State Board of
equalization subsequently adopts an assessment ratio for state-
assessed property which is higher than the ratio trhich is required
for local assessments by Section 401 of the Revenue and Taxation
Code, Sections 21-13, 21-17, and 21-3 shall become operative on the
first day of the month next following the month in which such
higher ratio is adopted, at which time Sections 21-13.5, 21.-17.1,
and 21-3.5 of this article shall be inoperative until the first day
of the month following the month in which the Board again adopts an
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assesst~er:t ratio for state-assessed property which is identical to
the ratio required for local assessments by Section 401 of the
Revenue and Taxation Code at which time Sections ~1-1305, 21-17.1,
and 21-3.5 shall again become operative and Sections 21-13, 21-17,
and 21-3 shall became inoperative.
Section 5. This ordinance shall become operative on
January 1, 1974 and before the expiration of fifteen days after
hits passage, it shall be published Frith the names of the members
voting for and against the same, in a local newspaper published in
the County of Butte, estate of Californian
1`ASStD AND ADO TED by the butte County Board of Supervisors
this 30th day of Ootob®* 1973, by the following vote;
~;y;;S : Supervisors Gilman, Ladd, Agadigan and Chaf.rman McKillop
i~OE5 : None
ABSL°'I~TT: None
TOOT VOTING: Supervisor Cameron ~. ~~
iC McK2'~LU~.J, c:ria~.rman o
rd a f Supervisors
ATTEST:
CLARK A. N~SON, County Clerk and
ex-officio Clerk of the Board
By
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