§ 34.29  EXCLUSIONS AND EXEMPTIONS.
   (A)   Exclusions and exemptions.  There shall be excluded from the measure of the tax:
      (1)   The amount of 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 has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Cal. Rev. & Tax. Code §§ 7200 et seq. by any city and county, county, or city in this state.
      (3)   The gross receipts from sales to, and the storage, use or other consumption of property purchased by, operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside this city.
      (4)   The storage or use of tangible personal property in the transportation or transmission of persons, property or communications, or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the state.
(`67 Code, § 6-2-12)  (Ord. 73-10, passed 9-24-73)
   (B)   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 §§ 7200 et seq. by any city and county, county or city, in this state shall be exempt from the tax due under this division (B).
      (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.
(`67 Code, § 6-2-13)
   (C)   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 §§ 7200 et seq. by any city and county, county or city, in this state shall be exempt from the tax due under this division (C).
      (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 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.
      (4)   The storage, use of 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 is 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.
(`67 Code, § 6-2-13)  (Ord. 83-14, passed 1-23-84)
   (D)   Application of provisions relating to exclusions and exemptions.
      (1)   Division (B) 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 division (A) of this section shall become inoperative.
      (2)   In the event that division (B) 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, division (A) of this section shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time division (B) 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 division (B) shall again become operative and division (A) shall become inoperative.
(`67 Code, § 6-2-14)
Editor's note:
   Division (B) of this section shall be operative January 1, 1984.  Division (C) of this section shall be operative on the operative date of any act of the Legislature of the State of California which amends Cal. Rev. & Tax. Code § 7202 or which repeals and reenacts Cal. Rev. & Tax. Code § 7202 to provide an exemption from city sales and use taxes for operators of water-borne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of section 7202 as those subdivisions read on October 1, 1983.