(a) Rides that originate in the City and carry passengers across the California state line shall be exempt from the Traffic Congestion Mitigation Tax for only so long as and to the extent that the City is prohibited from taxing such rides under Section 14505 of Title 49 of the United States Code.
(b) Net Rider Fare as defined in Section 3203 shall not include charges for a ride or a portion of a ride if, and only so long as and to the extent that, the City is prohibited from taxing such ride or portion of a ride under the Constitution or laws of the United States or under the Constitution or laws of the State of California.
(c) Any person upon whom the City is prohibited under the Constitution or laws of the United States or under the Constitution or laws of the State of California from imposing the Traffic Congestion Mitigation Tax shall be exempt from the Traffic Congestion Mitigation Tax.
(Added by Proposition D, 11/5/2019, Eff. 12/20/2019, Oper. 1/1/2020)