Article II — Sales and Use Tax.

For state law as to sales and use taxes, see Rev. & Tax. C. § 6001 et seq. As to authority of county to adopt uniform sales and use taxes, see Rev. & Tax. Co. § 7201.

(3)

If a seller's permit has been issued to a retailer under section 6067 of the Revenue and Taxation Code, an additional seller's permit shall not be required by reason of this section.

(4)

There shall be excluded from the gross receipts by which the tax is measured:

a.

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

b.

Eighty per cent (80%) of the gross receipts from the sale of personal property to operators of common carriers and water borne vessels to be used or consumed in the operation of such common carriers or water borne vessels principally out of this county.

(Ord. Nos. 438 § 1, 712 § 2.3, 1518 § 2.)

(4.5)

There shall also be excluded from the gross receipts by which the tax is measured:

(i)

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

(ii)

Eighty per cent (80%) of the gross receipts from the sale of tangible personal property to operators of water borne vessels to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the carriage of persons of property in such vessels for commercial purposes.

(iii)

Eighty per cent (80%) of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government.

(Ord. No. 1684 § 1.) [3]

Editor's note— Sections 1, 2, 3 of Ord. No. 3224 (now codified as Sections 12-4, 12-5, 12-6, respectively) will be amended by Sections 4, 5, 6 of the same ordinance on the operative date of any act of the legislature of the State of California, which amends or repeals and reenacts Sections 7202 and 7203 of the Revenue & Taxation Code to provide an exemption for operators of waterborne vessels.