§ 3.12.100  EXCLUSIONS AND EXEMPTIONS.
   A.   Exclusions and exemptions generally.
      1.   The amount subject to tax shall not include any sales or use tax imposed by the state upon a retailer or consumer.
      2.   The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Cal. Rev. & Tax. Code, part 1.5 of division 2 by any city and county, county, or city, in this state shall be exempt from the tax due under this ordinance.
      3.   There are exempted from the computation of the amount of the sales tax 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.
      4.   In addition to the exemptions provided in Cal. Rev. & Tax. Code, §§ 6366 and 6366.1, 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 is exempted from the use tax.
('61 Code, § 23.8-6)
   B.   Additional exclusions and exemptions.
      1.   The amount subject to tax shall not include any sales or use tax imposed by the state upon a retailer or consumer.
      2.   The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Cal. Rev. & Tax. Code, part 1.5 of division 2 by any city and county, county, or city in this state shall be exempt from the tax due under this ordinance.
      3.   There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators 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.
      4.   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 of such vessels for commercial purposes exempted from the use tax.
      5.   There are exempted from the computation of the amount of the sales tax 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.
      6.   In addition to the exemptions provided in Cal. Rev. & Tax. Code, §§ 6366 and 6366.1 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 is exempted from the use tax.
('61 Code, § 23.8-7)
   C.   Applicability of provisions relating to exclusions and exemptions.
      1.   Paragraph A. of this section shall become operative on January 1 of the year following the year in which the State Board of Equalization adopts an assessment ratio for state assessed property which is identical to the ratio which is required for local assessments by Cal. Rev. & Tax. Code, § 401, at which time § 3.12.090 shall become inoperative.
      2.   In the event that paragraph A. above of this section becomes operative and the State Board of Equalization subsequently adopts an assessment ratio for the state assessed property which is higher than the ratio which is required for local assessments by Cal. Rev. & Tax. Code, § 401, § 3.12.090 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time paragraph A. of this section shall be inoperative until the first day of the month following the month in which the board again adopts an assessment ratio for state assessed property which is identical to the ratio required for local assessments by Cal. Rev. & Tax. Code, § 401, at which time paragraph A. of this section shall again become operative and § 3.12.090 shall become inoperative.
('61 Code, § 23.8-8)
(Ord. 525, passed - - ; Am. Ord. 753, passed - - )