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 section.

(3)

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 percent (80%) of the tax.

(4)

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 percent (80%) of the tax.

(5)

Subsection (d) of San Joaquin County Ordinance Code Section 3-2004 shall be operative on the operative date of any act of the Legislature of the State of California, which amended or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983. If said Subsection (d) thereby becomes operative, Subsection (c) of San Joaquin County Ordinance Code Section 3-2004 shall thereupon become inoperative.

(Ord. 663; 911; 1892; 2072; 3075)

3-2005 - CREDIT AGAINST CITY SALES AND USE TAXES.

(a)

Any person subject to a sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter the amount of sales and use tax due any city in this County, provided that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of Subdivision (1) to (8), inclusive, of Subdivision (h) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that Code.

(b)

Any person subject to a sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter the amount of sales and use tax due any city in this county, provided that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of Subdivision (1) to (10), inclusive, of Subsection (i) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that Code.

(c)

Subsection (b) of San Joaquin County Ordinance Code Section 3-2005 shall be operative on the operative date of any act of the Legislature of the State of California, which amended or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983. If said Subsection (b) thereby becomes operative, Subsection (a) of San Joaquin County Ordinance Code Section 3-2005 shall thereupon become inoperative.

(Ord. 2072; 3075)

3-2006 - NO INJUNCTION AGAINST 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 County or against any officer of the State or this County to prevent or enjoin the collection under this chapter 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. 663)

3-2007 - AMENDMENTS TO REVENUE AND TAXATION CODE.

All amendments of the Revenue and Taxation Code enacted after the effective date hereof 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 chapter.

(Ord. 663)

3-2007.5 - Repealed by Ord. No. 3075. 3-2008 - EFFECT OF CITY TAX RATE INCREASES.

This chapter shall become inoperative on the first day of the first calendar quarter which commences more than sixty (60) calendar days following the date upon which any city within the County increases the rate of its sales or use tax above the rate in effect on January 1, 1985.

(Ord. 1685; 1717; 2267; 2342; 3131)

3-2009 - WHEN INOPERATIVE.

This ordinance may be made inoperative not less than 60 days, but not earlier than the first day of the calendar quarter, following the County's lack of compliance with Article II (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code.

(Ord. 1892)