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Section 2. Title I, Chapter 3, Article 3 (Section 1-6.26) Pleasanton <br /> Municipal Code is amended to read: <br /> <br /> "Section 1-6.26. Exclusions and Exemptions <br /> <br /> a) The amount subject to tax shall not include any sales <br /> or use tax imposed by the State of California upon a <br /> retailer or consumer. <br /> <br /> b) The storage, use, or other consumption of tangible <br /> personal property, the gross receipts from the sale of <br /> which have been subject to tax under a sales and <br /> use tax ordinance enacted in accordance with Part 1.5 of <br /> Division 2 of the Revenue and Taxation Code by any city <br /> and county, county, or city in this state shall be exempt <br /> from the tax due under this ordinance. <br /> <br /> c) There are exempted from the computation of the <br /> amount of the sales tax the gross receipts from the sale <br /> of tangible personal property to operators of waterborne <br /> vessels to be used or consumed principally outside the <br /> city in which the sale is made and directly and exclusively <br /> in the carriage of persons or property in such vessels for <br /> commercial purposes. <br /> <br /> d) The storage, use, or other consumption of tangible '- <br /> personal property purchased by operators of waterborne <br /> vessels and used or consumed by such operators directly <br /> and exclusively in the carriage of persons or property of <br /> such vessels for commercial purposes is exempted from <br /> the use tax. <br /> <br /> e) There are exempted from the computation of the amount <br /> of the sales tax the gross receipts from the sale <br /> of tangible personal property to operators of aircraft to <br /> be used or consumed principally outside the city in which <br /> the sale is made and directly and exclusively in the use <br /> of such aircraft as common carriers of persons or property <br /> under the authority of the laws of this state, the United <br /> States, or any foreign government. <br /> <br /> f) In addition to the exemptions provided in Section 6366 <br /> and 6366.1 of the Revenue and Taxation Code the storage, <br /> use, or other consumption of tangible personal property <br /> purchased by operators of aircraft and used or consumed <br /> by such operators directly and exclusively in the use <br /> of such aircraft as common carriers of persons or property <br /> for hire or compensation under a certificate of public <br /> convenience and necessity issued pursuant to the laws <br /> of this state, the Unites States, or any foreign government <br /> is exempted from the use tax." <br /> <br /> -2- <br /> <br /> <br />