1.5 of Division 2 of the Revenue and Taxation Code of the State by any city and county,…

the State shall be exempt from the tax due under the provisions of this chapter;

(iii)

Provided, however, 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 shall be exempted from eighty (80%) percent of the tax; and

(iv)

In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State, 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 the State, the United States, or any foreign government shall be exempt from eighty (80%) percent of the tax.

(§ 5, Ord. 359, as amended by §§ 2 and 3, Ord. 362, §§ 6 and 7, Ord. 376, eff. January 1, 1962, §§ 5 and 6, Ord. 564, eff. July 1, 1972, § 2, Ord. 608, eff. October 26, 1973, operative January 1, 1974, reenacted by § II, Ord. 628, eff. September 14, 1974, and §§ 2 and 5 Ord. 67 eff. December 13, 1983)