Laserfiche WebLink
a <br />2i <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10� <br />11 <br />12 <br />13 <br />14 <br />i <br />15 <br />16 <br />171 <br />181 <br />19i <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28, <br />age, use, or other consumption of tangible personal property pur- <br />chased by operators of aircraft and used or consumed by such opera- <br />tors directly and exclusively in the use of such aircarft as common <br />carriers of persons or property for hire or compensation under a cer- <br />tificate of public convenience and necessity issued pursuant to the <br />laws of this state, the United States, or any foreign government is <br />exempted from the use tax. <br />SECTION 2. Section 12 of Ordinance No. 1484 as amended by <br />Section 1 of this ordinance is amended to read: <br />SECTION 12. EXCLUSIONS AND EXEMPTIONS. <br />(a) The amount subject to tax shall not include a y <br />sales or use tax imposed by the State of California upon a retailer <br />or consumer. <br />(b) The storage, use, or other consumption of tan- <br />gible personal property, the gross receipts from the sale of which <br />have been subject to tax under a sales and use tax ordinance enacte <br />in accordance with Part 1.5 of Division 2 of the Revenue and Taxation <br />Code by any city and county, county, or city in this state shall be <br />exempt from the tax due under this ordinance. <br />(c) There are exempted from the computation of thle <br />amount of the sales tax the gross receipts from the sale of tangible <br />personal property to operators of waterborne vessels to be used or <br />consumed principally outside the city in which the sale is made and <br />directly and exclusively in the carriage of persons or property in <br />such vessels for commercial purposes. <br />(d) The storage, use, or other consumption of tan <br />gible personal property purchased by operators of waterborne vessels <br />