1.5 of division 2 of the Revenue and Taxation Code by any city and county, county, or…

be exempt from the tax due under this article.

(c)

Provided, however, that the storage, use, or 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 in such vessels for commercial purposes is exempted from eighty (80) percent of the tax.

(d)

And provided that, in addition to the exemptions provided in sections 6366 and 6366.1 of the Revenue and Taxation Code, 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 exempt from eighty (80) percent of the tax.

(Ord. No. 3431, § 2, 12-20-83)