§ 6.44.040 EXEMPTIONS.
   The following sales are exempt from the tax imposed by this Chapter:
   (A)   All sales which are not raw seafood product.
   (B)   The sale of raw seafood product, for the sole purpose and use as bait, from one boat to another is exempt. This exemption does not apply to sales or purchases of raw seafood product by seafood processors.
(Ord. No. 2003-05, passed 5-6-03)