3.5. There shall be exempt from the tax due under this section:

a. The amount of any sales or use tax imposed by the state of California upon a retailer or consumer.

b. 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 part 1.5 of division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state.

c. 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. (Ord. 614 § 5; Ord. 706 §§ 5, 6; Ord. 1048 § C, 11-20-1973; Ord. 1292 §§ 2, 4, 12-20-1983; Ord. 1537 § B71, 8-6-1996)

22-6: AMENDMENTS TO STATE LAW:

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of this article which relate to the sales and use tax and which are not inconsistent with part 1.5 of division 2 of the Revenue and Taxation Code shall automatically become a part of this article. (Ord. 614 § 6)

22-6.1: RESERVED:

(Rep. by Ord. 1537 § A, 8-6-1996)

22-7: SUITS TO ENJOIN COLLECTION:

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the state or this city, or against any officer of the state or this city, to prevent or enjoin the collection under this article, or part 1.5 of division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. (Ord. 614 § 7)

22-2A.txt ()CHAPTER 22

TAXATION