Ordinance No. 698272
ORDINANCE NO. 698
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF CYPRESS ADDING SECTION 26 -20.1 TO THE
CODE OF THE CITY OF CYPRESS 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 EVENTS
WHEREAS, Section 19610.3 of the Business and Professions
Code authorizes cities and counties to elect to receive
distributions of amounts deducted by certain horse racing
associations from parimutuel pools in lieu of certain other
taxes imposed by said cities and counties; and
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 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 I. Section 26 -20.1 is hereby added to the Code
of the City of Cypress to read as follows:
Sec. 26 -20.1. Exception.
(a) The tax imposed by this article
shall not be applicable to a horse racing
event by a racing association (other than
the California Exposition and State Fair or
a county or district agricultural
association fair) provided that:
(i) Said racing association
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
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 in
lieu of the tax imposed by this article so
long as the requirements of subsection (a)
hereof are met.
SECTION 2. Section 15- 30(12) of the Code of the City of
Cypress is hereby amended by adding the following paragraph:
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
(other than 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, or 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 12th day of October , 1982, and
finally adopted and ordered posted at a regular meeting of said
Council held on the 25th day of October 19$2.
ATTEST:
City Clerk o the pity of Cypress
}z„Jk
Mayor of the City of Cypress
2
273
S12'OF CALIFORNIA
ss.
COUNTY OF ORANGE
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 25th
day of October 1982 by the following roll call vote:
AYES: 4 COUNCIL MEMBERS: Lacayo, Partin, Rowan, Mullen
NOES: 0 COUNCIL MEMBERS: None
ABSENT: 0 COUNCIL MEMBERS: None
ABSTAINED: 1 COUNCIL MEMBERS: Coronado
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CITY OF CYPRESS