Ordinance No. 733ORDINANCE NO. 733
AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF CYPRESS
AMENDING SECTION 26 -20.1 AND AMENDING SECTION 15- 30(12)
OF THE CODE OF THE CITY OF CYPRESS
RELATING TO THE AMOUNT OF TAXES IMPOSED
IN CONNECTION WITH THE CONDUCT OF CERTAIN
HORSE RACING ACTIVITIES
WHEREAS, Section 19610.3 of the Business and Professions
Code authorizes cities and counties to elect to receive
distributions of amounts deducted by certain racing
associations from parimutuel pools in lieu of other taxes
imposed by said cities and counties;
WHEREAS, several horse racing associations conducting horse
racing events within the City of Cypress have offered to make
the permanent election required in order to deduct and
distribute said amounts to the City of Cypress; and
WHEREAS, the City Council desires to make the necessary
election to receive the amounts distributed by certain horse
racing associations and other entities which are deducted from
parimutuel pools in accordance with state law in lieu of
certain other taxes imposed by the City of Cypress.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CYPRESS
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Section 26 -20.1 of the Code of the City of
Cypress is hereby amended to read as follows:
Section 26 -20.1. Exception
(a) The tax imposed by this article shall not
be applicable to a horse racing event by a racing
association, the California Exposition and State Fair,
or a county or district agricultural association fair,
provided that:
(i) Said racing association or other entity
permanently elects to deduct from the total
parimutuel wagers placed within its enclosure
for distribution to the City an amount equal to
the greater of 0.33% or the maximum amount
otherwise permitted by law; and
(ii) Said racing association or other entity
actually deducts said amount from such wagers; and
(iii) Said amount is distributed to the City
at the same time at which the portion of the
parimutuel wagers payable to the State of
California becomes payable.
(b) The City of Cypress hereby elects to receive
distributions of parimutuel wagers from a horse racing
association or other entity, in lieu of the tax imposed
by this article so long as the requirements of
subsection (a) hereof are met.
O.3
SECTION 2. Section 15- 30(12) of the Code of the City
of Cypress is hereby amended to read as follows:
f. Horse Racing. $100 per day.
The business tax prescribed in subsection 12(f) shall
not be required in connection with the conduct of a horse
racing event by a horse racing association, the California
Exposition and State Fair, or a county or district agricultural
association fair, provided that the conditions set forth
in Section 26 -20.1 are met.
SECTION 3. Severability. If any section, subsection,
subdivision, sentence, clause, phrase or portion of this
Ordinance, or the application thereof to any person or place,
is for any reason held to be invalid or unconstitutional
by the decision of any court of competent jurisdiction, such
decision shall not affect the validity of the remaining portions
of this Ordinance or its application to other persons or
places. The City Council hereby declares that it would have
adopted this Ordinance, and each section, subsection, subdivision,
sentence, clause, phrase or portion thereof, irrespective
of the fact that any one or more sections, subsections, subdivisions,
sentences, clauses, phrases, portions, or the application
thereof to any person or place, be declared invalid or unconstitutional.
SECTION 4. Effective Date. This Ordinance shall take
effect immediately following the date of its adoption as
an ordinance relating to taxes for the usual and current
expenses of the City of Cypress.
SECTION 5. The City Clerk is hereby authorized and directed
to certify as to the passage of this Ordinance and to give
notice thereof by causing copies of this Ordinance to be
posted in three public places within the City.
FIRST READ at a regular meeting of the City Council of
said City held on the 24th day of September 1984, and finally
adopted and ordered posted at a regular meeting of said Council
held on the 9th day of October 1984.
ATTEST:
CITY L
OF RTHE CIT,_ OF CYPRESS
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
MAYOR OF THE CITY OF CYPRESS
I, DARRELL ESSEX, City Clerk of the City of Cypress,
DO HEREBY CERTIFY that the foregoing Ordinance was duly adopted
at a regular meeting of the said City Council held on the
9th day of October 1984; by the following roll call vote:
AYES: 4 COUNCIL MEMBERS: Kane', Lacayo, Mullen and Partin
NOES: 0 COUNCIL MEMBERS: None
ABSENT: 1 COUNCIL MEMBERS: Coronado
CITY VV CLERK F THE Y OF CYPRESS