§ 3.08.090 SALES TAX; EXCLUSIONS AND EXEMPTIONS.
   There shall be excluded from the gross receipts by which the tax is measured:
   (A)   The amount of any sales tax or use tax imposed by the state upon a retailer or consumer;
   (B)   Eighty percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of the aircraft as common carriers of persons or property under the authority of the laws of the state, the United States or any foreign government;
   (C)   The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Division 2, Part I;
   (D)   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 the state, the United States or any foreign government; and
   (E)   In addition to the exemptions provided in Cal. Revenue and Taxation 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 the operators directly and exclusively in the use of the 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 the state, the United States or any foreign government.
(Prior Code, § 3.08.090) (Ord. 575, passed - -1988)