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ORDINANCE NO."-..-VJ f"
ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING ORDINANCE
NO. 2118 KNOWN AS THE UNIFORM LOCAL SALES AND USE TAX ORDINANCE;
AND IMPLEMENTING THE BRADLEY-BARNS UNIFORM LOCAL SALES AND USE
TAX LAW, STATUTES 1973 and 1972.
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THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
5 DO ORDAIN AS FOLLOWS:
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SECTION 1. Subparagraph (3) of paragraph (b) of Section
7 Four of Ordinance No. 2118.known as the Uniform Local Sales and
8 Use Tax Ordinance adopted on July 1, 1956, as amended, is
9 amended to read as follows:
"(3) If a seller's permit has been issued to a retailer
11 under Section 6067 of the said Revenue and Taxation Code, an
12 additional seller's permit shall not be required by reason of
13 this section."
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SECTION 2. Subparagraph (4.5) is added to paragraph (b)
of Section Four of said ordinance to read as follows:
"(4.5) There shall be excluded from the gross receipts
17 by which the tax is measured:
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(i) The amount of any sales or use tax imposed by the
State of California upon a retailer or consumer.
(ii) 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.
(iii) 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
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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 Five of said ordinance to read as follows:
"(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 consumer.
(ii) 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.
(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 purposes.
(iv) 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 purchase
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 necessity issued pursuan
to the laws of this state, the united States, or any foreign
government."
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SECTION 4. Section 6.1 is added to said ordinance to read
as follows:
"6.1 APPLICATION OF PROVISIONS RELATING TO EXCLUSIONS
AND EXEMPTIONS.
(a) Sections 4 (b) (4.5), and 5 (b) (3.5) of this ordin-
ance shall become operative on January 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 Sections 4 (b
(4) and 5 (b) (3) of this ordinance shall become inoperative.
(b) In the event that Sections 4 (b) (4.5) and 5 (b) (3.5
of this ordinance become operative and the State Board of
Equalization subsequently adopts an assessment ratio for state-
assessed property which is higher than the ratio which is re-
quired for local assessments by Section 401 of the Revenue and
Taxation Code, Sections 4 (b) (4) and 5 (b) (3) of this ordinance
shall become operative on the first day of the month following
the month in which such higher ratio is adopted, at which time
Sections 4 (b) (4.5) and 5 (b) (3.5) of this ordinance shall be-
come inoperative 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 and Taxation
Code, at which time Sections 4 (b) (4.5) and 5 (b) (3.5) shall
again become operative and Sections 4 (b) (4) and 5 (b) (3)
shall become inoperative."
SECTION 5. This ordinance shall be operative on January
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1 1, 1974.
2 I HEREBY CERTIFY that the foregoing ordinance was duly
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AYES: Councilmen
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NAYS: 7/~zt' e~
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ABSENT: 1i:t-d/ /
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the City of San
meeting thereof, held
by the following vote,
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13 The foregoing ordinance
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14 of {/ Z-ZZt!-I;/.---.--1973.
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Approved as to form:
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