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ORDINANCE NO. 1439 AN ORDINANCE TO AMEND ORDINANCE NO. 907 ENTITLED THE UNIFORM LOCAL SALES AND USE TAX ORDINANCE The City Council of the City of Colton does ordain as follows: Section 1. Subparagraph (3) of paragraph (b) of Section 4 of Ordinance No. 907 entitled City of Colton Uniform Local Sales and Use Tax Ordinance adopted Nay 22, 1956 as amended, is amended to read: (3) If a seller's permit has been issued to a retailer under Section 6067 of the said Revenue and Taxation Code, on additional seller's permit shall not be required by reason of this section. Section 2. Subparagraph (4.5) is added to paragraph (b) of Section 4 of said ordinance to read: (4.5) There shall be excluded from the gross receipts by which the tax is measured: (1) 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 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 5 of said ordinance to read: (3.5) There shall be exempt from the tax due under this section: (1) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ll) 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 sates and use tax ordinance enacted in ac- cordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state. (111) 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 purchased 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 pursuant to the laws of this state, the United States, or any foreign government. BT -527-B (3.73)