A. There shall be exempt from Sales or Use Tax under this City Tax Code:
1. The sale, purchase, lease, rental, use, storage, distribution or consumption of any aircraft within the Commercial Aeronautical Zone.
2. The sale, purchase, lease, rental, use, storage, distribution or consumption of any aircraft parts used or consumed in the manufacture, maintenance, repair or overhaul of aircraft within the Commercial Aeronautical Zone.
3. The sale, purchase, lease, rental, use, storage, distribution or consumption of supplies, equipment, tooling, solvents and/or paints that are used or consumed in the course of manufacture, maintenance, repair or overhaul of aircraft or capital equipment within the Commercial Aeronautical Zone, and that are necessary and essential to these operations. Items that are incidental to these operations, such as office machines, office supplies, cleaning supplies, transportation equipment and other incidental items are not exempted by this section. For purposes of this subsection, "equipment" shall include equipment for manufacture, maintenance, repair or overhaul.
4. Purchase or lease of capital equipment directly and exclusively used or consumed in the manufacture, maintenance, repair, or overhaul of aircraft within the Commercial Aeronautical Zone.
B. For the purposes of this article, the term "Commercial Aeronautical Zone" shall mean the area encompassed by the geographical boundaries of the Colorado Springs Municipal Airport and the other areas within the City as shown on an approved Commercial Aeronautical Zone map, which may be amended from time to time, within which a person engages in activities, including, but not limited to, the sale, purchase, lease, rental, distribution, consumption, manufacture, maintenance, repair, overhaul, storage or use of aircraft or aircraft parts, supplies or solvents, including paints, in the course of manufacture, repair or overhaul of aircraft. (Ord. 14-22; Ord. 15-48; Ord. 19-21)