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1 <br />2 <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 />15 <br />16I <br />17' <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />29 <br />30 <br />31 <br />32 <br />certain sales, storage, use or other consumption of tangible personal property <br />which would not be subject to tax by the State under the said provisions of <br />that Code; the substitution shall not be made in Sections 6701, 6702 (except <br />in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 0£ the Revenue <br />and Taxation Code; and the substitution shall not be made for the word "State" <br />in the phrase "retailer engaged in business in this State" in Section 6203 or <br />in the definition of that phrase in Section 6203. <br />Section 11. PERMIT NOT REQUIRED. If a seller's permit has been <br />issued to a retailer under Section 6067 of the Revenue and Taxation Code, an <br />additional seller's permit shall not be required by this ordinance. <br />Section 12. EXCLUSIONS AND EXEMPTIONS. <br />(a) The amount subject to tax shall not include any sales or <br />use tax imposed by the State of California upon a retailer or con- <br />sumer. <br />(b) The storage, use, or other consumption of tangible personal <br />property, the gross receipts from the sale of which have been subject <br />to tax under a sales and use tax ordinance enacted in accordance with <br />Part 1.5 of Division 2 of the Revenue and Taxation Code by any city <br />and county, county, or city in this State shall be exempt from the <br />tax due under this ordinance. <br />(c) There are exempted from the computation of the amount of <br />the sales tax the gross receipts from the sale of tangible personal <br />property to operators of waterborne vessels to be used or consumed <br />principally outside the city in which the sale is made and directly <br />and exclusively in the carriage of persons or property in such <br />vessels for commercial purposes. <br />(d) The storage, use, or other consumption of tangible personal <br />property purchased by operators of waterborne vessels and used or <br />consumed by such operators directly and exclusively in the carriage <br />of persons or property of such vessels for commercial purposes is <br />exempted from the use tax. <br />(e) There are exempted from the computation of the amount of <br />-4- <br />